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Foreclosure is the lawful process of the mortgage holder taking the collateral for a promissory note in default.

Investing in real estate in a tax haven is usually done to gain residency and pay less or no tax. But property buyers in the European tax haven of Andorra have not only cut their tax bills but seen their property values rise as well. Sixteen per cent in 2006, and nineteen per cent in 2005 - what will 2007 bring?

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