TY - BOOK AU - Higgins , B . M . Spencer TI - Spencers Offshore Companies and Their Uses SN - 1900973022 U1 - 341.7 PY - 1997/// CY - London PB - ISH Legal Business KW - Law KW - Companies KW - Basic Legal KW - Taxation KW - The Netherlands KW - Cyprus KW - Physical Location KW - France KW - Spain KW - Ireland ER -