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(Створена сторінка: Latvia Cyprus Switzerland Lichtenstein Netherlands Luxembourg Gibraltar There are lots more but I can't think of any reason you'd want to use any of the o...)
 
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Latvia
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However, far too often tax incentives have been found to be ineffective, inefficient and costly, according to Oxfam.(3.) Luxembourg: This tiny EU member state remains a center of relaxed fiscal regulation through which multinationals are helped to avoid paying taxes. It's the leading banking center in the Euro zone, with 143 banks that manage assets of around 800 billion dollars.Pros: In Luxembourg, disclosure of professional secrecy may be punished with imprisonment. Asides from that, many international corporations choose Luxembourg as location for their headquarters and logistics centers, due to low taxes and excellent European location.Cons: Tax exemptions on intellectual property rights may come up to 80% in Luxembourg, which is why many companies choose to manage their IP rights from here. However, it's important to note that the tax exemption applies only to intellectual property rights instituted after December 31 2007.(4.) Cayman Islands: Assets of 1.4 trillion dollars are managed through the banks in this country right now. Being a British territory, which has 200 banks and more than 95,000 companies registered, the Cayman Islands is the world leader in hosting investment funds and the second country in the world where captive insurance companies are registered (designed to ensure the assets of a parent company having another object of activity). Over half of GDP is provided by the Cayman Islands financial services sector.Pros: The Cayman Islands is one of the few countries or territories in which the law allows companies to be formed and manage assets without paying tax. This is considered legal and it's not seen as a strategy to avoid taxes.Cons: The tax benefits for incorporating in the Cayman Islands [http://114.71.1.161/index.php?title=Formation_Of_Company_In_Hong_Kong Hong Kong Holding Company Formation] exists mainly for companies who are doing business in several countries, in order to avoid the hassle of dealing with various taxation systems.(5.) Singapore:Strategically located, the Republic of Singapore has a reputation as a financial center that's really attractive to "offshore" funds of Asian companies and entrepreneurs.Pros: Legislation on the confidentiality of banking information entered into force in 2001 and since then, the electrifying city-state is recognized by the strictness with which it implements that law. And Singapore does not waive these rules, in spite of pressure from foreign governments.Cons: Singapore is not a country used by wealthy individuals seeking important tax benefits, as most countries from this region offer a relaxed tax regime.(6.) Channel Islands:Located between England and France, the Channel Islands host hundreds of international corporate subsidiaries.The Channel Islands consist of two British Crown dependencies:
  
Cyprus
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The Bailiwick of Jersey, consisting of Jersey
  
Switzerland
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The Bailiwick of Guernsey, consisting of three separate jurisdictions: Guernsey, Alderney and Sark
  
Lichtenstein
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Crown dependencies are not part of the United Kingdom, but are instead self-governing territories.There is no inheritance tax, capital gains tax or standard corporate tax. This has made Jersey a popular tax haven, and the island now houses $5 billion worth of assets per square mile. Maybe you should add the Channel Islands to your list when you look for cheap places to retire.(7.) Isle of Man: The Isle of Man is considered somewhat of a financial center for low taxes. This tiny island, located between England and Ireland has a very low income tax, of maximum 20% and no more than 120,000 pounds.Pros: Low tax rates are not the only advantages offered by this small island.
 
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Netherlands
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Luxembourg
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Gibraltar
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There are lots more but I can't think of any reason you'd want to use any of the others when you've got those to choose from and frankly there are definite preferences among those depending on what you're doing. We'll cover each in detail in coming posts but for today we're going to focus on Gibraltar. As it stands today as of this writing we LOVE Gibraltar. But when I first started studying offshore jurisdictions I didn't quite understand why I would love it in spite of it being mentioned to me by several people.On the surface Gibraltar isn't that spectacular:
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While supposedly inexpensive by European standards Gibraltar company formation or incorporation typically costs around 850 GBP in the retail market not counting other required documents
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There's a 10% tax rate and no tax treaties
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Company formation takes a minimum 2 weeks often dragging on much longer
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Director/ownership details are public
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There's no domestic corporate banking to speak of
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Over a certain level audited financials are required
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Reading the list it doesn't sound that compelling to me and unless there are special circumstances I'd say if you're going to form a resident Gibraltar company you're probably better off looking elsewhere (alternatives discussed in other posts). It used to be that Gibraltar being an EU member but not a member of the VAT regime was helpful but updates to the VAT regime have mostly eliminated these benefits.Favorable Tax TreatmentHowever, Gibraltar is one of only 3, really only 2, jurisdictions within the EEA (European Economic Area) with a particular nuance in their corporate residency laws. Tax residency in Gibraltar is based ONLY on management and control, which means you can have a non-resident Gibraltar company. What does that mean?A non-resident company isn't liable for any local income taxes except on domestic source income (no income in Gibraltar = 0% corporate tax rate). So we've just gone from Gibraltar being a 10% tax jurisdiction, which is OK, but not exceptional, to a fantastic 0% tax regime.
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Non-resident Gibraltar companies also benefit from not having the same requirements when it comes to the likes of audited financial statements that resident companies have.Non-Residency RequirementsBy default a Gibraltar company is not non-resident so to ensure it is you need to file according with the local financial authority and meet the appropriate criteria. These include:
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No funds remitted to Gibraltar
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No business in Gibraltar or from Gibraltar sources (not a big deal since it's a tiny market of around 80 000 people)
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Management and control (generally [http://it980.cn/comment/html/?154280.html Hong Kong Company Formation Package] speaking directorship of the company) outside of Gibraltar
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This does raise some questions such as:
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If no funds can be remitted to Gibraltar (there's a sort of remittance basis in their tax system) where should the company bank?
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If management and control isn't in Gibraltar where should it be?
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Banking & ReputationCorporate banking in Gibraltar is virtually non-existent anyway, while Gibraltar is fairly well known for some of their banking it is private banking not corporate banking and certainly not for small businesses. The good news is this means other jurisdictions, particularly other European jurisdictions are fairly familiar with Gibraltar companies banking abroad and relative to a lot of other offshore jurisdictions gaining banking for a Gibraltar company can be relatively easy.Unfortunately, even though this is the case the available jurisdictions that accept non-resident companies with strong banking are few and diminishing so it's becoming more and more attractive to be able to bank locally in spite of an asset protection argument against doing so but that's for another post.
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Версія за 10:49, 19 березня 2018

However, far too often tax incentives have been found to be ineffective, inefficient and costly, according to Oxfam.(3.) Luxembourg: This tiny EU member state remains a center of relaxed fiscal regulation through which multinationals are helped to avoid paying taxes. It's the leading banking center in the Euro zone, with 143 banks that manage assets of around 800 billion dollars.Pros: In Luxembourg, disclosure of professional secrecy may be punished with imprisonment. Asides from that, many international corporations choose Luxembourg as location for their headquarters and logistics centers, due to low taxes and excellent European location.Cons: Tax exemptions on intellectual property rights may come up to 80% in Luxembourg, which is why many companies choose to manage their IP rights from here. However, it's important to note that the tax exemption applies only to intellectual property rights instituted after December 31 2007.(4.) Cayman Islands: Assets of 1.4 trillion dollars are managed through the banks in this country right now. Being a British territory, which has 200 banks and more than 95,000 companies registered, the Cayman Islands is the world leader in hosting investment funds and the second country in the world where captive insurance companies are registered (designed to ensure the assets of a parent company having another object of activity). Over half of GDP is provided by the Cayman Islands financial services sector.Pros: The Cayman Islands is one of the few countries or territories in which the law allows companies to be formed and manage assets without paying tax. This is considered legal and it's not seen as a strategy to avoid taxes.Cons: The tax benefits for incorporating in the Cayman Islands Hong Kong Holding Company Formation exists mainly for companies who are doing business in several countries, in order to avoid the hassle of dealing with various taxation systems.(5.) Singapore:Strategically located, the Republic of Singapore has a reputation as a financial center that's really attractive to "offshore" funds of Asian companies and entrepreneurs.Pros: Legislation on the confidentiality of banking information entered into force in 2001 and since then, the electrifying city-state is recognized by the strictness with which it implements that law. And Singapore does not waive these rules, in spite of pressure from foreign governments.Cons: Singapore is not a country used by wealthy individuals seeking important tax benefits, as most countries from this region offer a relaxed tax regime.(6.) Channel Islands:Located between England and France, the Channel Islands host hundreds of international corporate subsidiaries.The Channel Islands consist of two British Crown dependencies:

The Bailiwick of Jersey, consisting of Jersey

The Bailiwick of Guernsey, consisting of three separate jurisdictions: Guernsey, Alderney and Sark

Crown dependencies are not part of the United Kingdom, but are instead self-governing territories.There is no inheritance tax, capital gains tax or standard corporate tax. This has made Jersey a popular tax haven, and the island now houses $5 billion worth of assets per square mile. Maybe you should add the Channel Islands to your list when you look for cheap places to retire.(7.) Isle of Man: The Isle of Man is considered somewhat of a financial center for low taxes. This tiny island, located between England and Ireland has a very low income tax, of maximum 20% and no more than 120,000 pounds.Pros: Low tax rates are not the only advantages offered by this small island.