The companies registered in "classical" offshore jurisdictions.
Offshore jurisdictions possess following basic characteristics:
- The companies registered in given jurisdictions, are released from payment of taxes or are subject to the zero taxation under condition of absence of activity on registration territory of the country;
- There is no duty on conducting book keeping of the companies and audit passage;
- The companies of the given jurisdictions are obliged to pay the fixed State Tax.
Offshore jurisdictions in the world more than 50. Them most known them: the British Virgin Islands, Panama, Belize, Seychelles, Nevis, the Bahamas, Dominica and others.
. Nizkonalogovye of jurisdiction.
The given states are not beznalogovymi zones, have higher, than offshore jurisdictions, authority on the international community and at observance of certain conditions can pay taxes in rather small size. For the companies registered in nizkonalogovyh jurisdictions, passage of annual audit and delivery of the accounting reporting is obligatory.
It is possible to carry the states Cypruss to the specified group, Bulgaria and Hong Kong.
For example, in the past Cyprus was actively used as an offshore zone, however in connection with the introduction into EU, the offshore zone there has been abolished. Now Cyprus is a member of the European Union, having kept thus one of the systems of the taxation most favorable in the world (the profit tax rate makes 10 %). The similar 10 percent rate of the profit tax of the corporations, being the lowest in the European Union, is established in Bulgaria.
nizkonalogovyh jurisdictions also it is necessary to carry Hong Kong to group. The companies of Hong Kong do not pay taxes if do not do business in state territory.
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