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Bermuda is regarded as a premier offshore business jurisdiction, with no direct taxes on personal or corporate income. The local tax system is based upon import duties, payroll taxes and consumption taxes. Such are the numbers of leading international insurance companies based in Bermuda that the territory is considered the world's reinsurance centre.[citation needed] Those internationally owned and operated businesses that are physically based in Bermuda – of which there are around four hundred – are represented by the Association of Bermuda International Companies (ABIC). In total, over 1,500 exempted or international companies are currently registered in Bermuda.
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