state ▁of ▁And or ra ▁and ▁the ▁British ▁O verse as ▁Territ ory ▁of ▁Gib ral tar ▁have ▁been ▁described ▁as ▁tax - hav ens . ▁ ▁See ▁also ▁ ▁Cont inental ▁Portugal ▁ ▁Pen ins ular ▁Spain ▁ ▁Mac ar ones ia ▁ ▁I ber ian ▁Federal ism ▁ ▁Notes ▁ ▁References ▁Cit ations ▁ ▁Bibli ography ▁ ▁External ▁links ▁▁▁▁▁▁▁▁▁▁▁▁ ▁Category : P en ins ulas ▁of ▁Europe ▁Category : Ge ography ▁of ▁South western ▁Europe ▁Category : Reg ions ▁of ▁Europe ▁Category : Ge ography ▁of ▁Portugal ▁Category : Ge ography ▁of ▁Spain ▁Category : Ge ography ▁of ▁And or ra ▁Category : Ge ography ▁of ▁Gib ral tar ▁Category : Ge ography ▁of ▁France ▁Category : H istor ic ▁Jewish ▁communities ▁Category : P en ins ulas ▁of ▁Portugal ▁Category : P en ins ulas ▁of ▁Spain ▁Category : S outh western ▁Europe <0x0A> </s> ▁Bul b oph yll um ▁to ill ie za e ▁is ▁a ▁species ▁of ▁orch id ▁in ▁the ▁genus ▁Bul b oph yll um . ▁ ▁References ▁The ▁Bul b oph yll um - Check list ▁The ▁Internet ▁Or ch id ▁Species ▁Ph oto ▁Encyclopedia ▁ ▁to ill ie za e <0x0A> </s> ▁Thomas ▁David ▁Spe ar man ▁( born ▁ 1 9 3 7 , ▁known ▁as ▁David ▁Spe ar man ) ▁is ▁an ▁Irish ▁mathematical ▁phys ic ist ▁who ▁is ▁Fellow ▁Emer it us ▁of ▁Tr inity ▁College ▁Dublin ▁( T CD ), ▁where ▁he ▁spent ▁his ▁career ▁and ▁at ▁various ▁times