, memorie van toelichting (explanatory memorandum), para. 1, section 1, 1999.

. Id,

. Doggart, Tax Havens and Their Uses, p, p.156

, To seal Nauru off from the American financial system

S. Dorney, The World Today, 2003.

, As stated by Vanuatu's finance minister. (See Hishikawa, p.81

. Id,

E. High-tech, industry are another option. The Netherlands Antilles, for instance, has approved a National Ordinance on Electronic Agreements to provide a legal framework for electronic transactions (see ''Netherlands Antilles, p.187, 2001.

, Certain Phosphate Lands in Nauru (Nauru v. Australia),'' ICJ Rep, ICJ, p.84, 1993.

, Nauru minister of finance to the OECD secretary-general, Letter dated, 2003.

. Mclure, Will the OECD Initiative on Harmful Tax Competition Help Developing and Transition Countries, Bull. Int'l Bur. Fisc. Doc, p.85, 2005.

B. See and . Zagaris, OECD Harmful Tax Competition Report and Related initiatives Leaves the Caribbean Offshore 'in Irons, p.879, 2000.

B. Zagaris, Offshore Jurisdictions Tack as Gusting Winds Buffet Their Boats and Shores,'' Tax Notes Int'l, p.145, 2000.

B. Zagaris, OECD Report on Harmful Tax Competition: Strategic Implications for Caribbean Offshore Jurisdictions,'' Tax Notes Int'l, p.86, 1998.

. Zagaris, Caribbean Jurisdictions Must 'Get Up, Stand Up' Against U.S. Discriminatory Sanctions, vol.87, p.923

. Nauru, census) and a territory of 5,263 acres (Robert Jennings and Arthur Watts, Oppenheim's International Law, vol.8, p.121, 1968.