It pulls together Hong Kong with "the classical" offshore, however Hong Kong differs from them considerably the big authority on the international community, development of the market of financial and other professional services, therefore is not considered in the business environment as "the classical" offshore.
Various expert researches recognize Hong Kong as the world leader among economically free countries. Published by fund Heritage Foundation in newspaper The Wall Street Journal «the Index of economic freedom 2007» puts Hong Kong on 1 place from 157 countries on degree of economic freedom.
. On-shore (onshornye the companies) the companies. The specified jurisdictions are the states with usual (or high) the taxation. The companies registered in them are obliged to conduct book keeping in the registration country, however at observance of certain conditions can pay taxes in the lowered size. The given companies can be applied in agency schemes, construction of holding structures, and also to use of contracts on avoidance of the double taxation.
Them concern: the European countries (in particular Great Britain, Denmark, Switzerland, Estonia), the USA, New Zealand and many other things.
For example, the profit tax rate in Great Britain makes 20 % if the net profit of the company does not exceed Ј300,000 and 30 % if the profit exceeds the specified figure. In New Zealand the rate makes 33 % on the profit received from a source in New Zealand.
The key question of the international tax planning is a question of a choice of jurisdiction for company registration the answer on which in each case is individual.
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