Each of the guilds owned by the Eight Evils and the Eight Virtues had their own territory in East Asia, North America, and Europe. Tax havens were like that too. Wall Street’s elite funds, such as hedge funds, were in the Caymans, the offshore insurance and reinsurance funds were in Bermuda, and terrorism and Colombia drug traffickers’ money were in Panama and Nevada. Latin American gang and crime funds were in Florida, European securities firm funds were in Ireland and Luxembourg, and Asian funds were in Hong Kong. Last but not least, most of the European funds were in Switzerland and the British royal islands such as Jersey, Guernsey and the Isle of Man.

The larger the amount of funds, the more tax havens were used. However, it didn’t deviate significantly from the above structure since tax havens were usually chosen according to the purpose of use. Therefore, Carl, an old agent who introduced himself as a ‘villain’ recommended Switzerland with a smile....