ZNext Mining Corporation, Inc (ZNXT)

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Shorting is easy, and much less restricted, in the Caribbean. That's one of many reasons why most hedge funds are either based there, or own companies/subsidiaries that are based there. For individuals, the biggest inconvenience is that each client must personally visit the Caribbean Home Office of his offshore Broker, to physically sign for his yearly tax-loss statement. And, business trips are hardly ever a vacation on the beach, in the sun, with or without rum.