The factors influencing a choice of foreign jurisdiction, are diverse enough: from a tax mode to political stability of the state and the restrictions imposed for work with offshore zones by the legislation of the various states.
Further high lights which are necessary for having in view of at a choice of foreign jurisdiction for registration of the company in the course of the international tax planning will be is short considered:
- «Black lists» offshore zones,
- Features on work with foreign the company in Russia, restrictions concerning the offshore companies,
- Features of fulfillment of payments from Russia in favor of the non-resident,
- Application of agreements on avoidance of the double taxation,
- Acknowledgement tax rezidentstva the foreign company.
«Black lists» the international organizations and the states where the company will carry out trading or other activity.
Many developed countries conduct special lists of offshore zones operations with which usually are not forbidden, but are subject to a control and-or taxation particular treatment. There is a great number of national lists of offshore jurisdictions, in the majority of them so-called "classical" offshore zones are listed: the British Virgin Islands, Panama, Seychelles, Belize, Nevis, Samoa, the Bahamas, Marshall Islands, Dominica and others.
Among the international organizations conducting «black lists» the offshore zones applying «an unfair tax competition» we will note OESR (the Organization of economic cooperation and development, 30 states participate, including the cores developed) and FATF (Financial Action Task Force - the international intergovernmental body on struggle against washing up of criminal capitals and terrorism financing, participate more than 30 states, including Russia).
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