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CONTENTS

1. The development of the offshore undustry

1.1. Case Study: Cyprus as an offshore centre
1.2. Basic conditions to qualify for the tax incentives

2. Legal framework

2.1. The company name
2.2. The company's share capital
2.3. Memorandum
2.4. Articles of association
2.5. Shareholders
2.6. Directors
2.7. Secretary
2.8. Distribution of duties
2.9. Registered address

3. The legal documents of the company

3.1. The incorporation documents
3.2. The trust documents
3.3. Power of Attorney
3.4. Apostilled documents
3.5. Legalized documents

4. Advantages of offshore companies

4.1. Anonymity and confidentiality
4.1.1. Nominee shareholders
4.1.2. Nominee directors and secretary
4.2. Low or no taxation
4.3. Exchange control
4.4. Secure political and banking systems

5. Jurisdictions

5.1. Making the right choice
5.1.1. Tax havens
5.1.2. Respectability without accounts
5.1.3. Respectability and full accounting
5.1.4. Prices
5.2. Double tax treaty network
5.3. Jurisdictions
5.3.1. Cyprus
5.3.2. United Kingdom
5.3.3. USA.
5.3.4. Delaware, USA
5.3.5. Bahamas
5.3.6. Isle of Man
5.3.7. Gibraltar
5.3.8. British Virgin Islands
5.3.9. Seychelles
5.3.10. Netherlands
5.3.11. China/ Hong Kong
5.3.12. Belize
5.3.13. Saint Vincent and Grenadines
5.3.14. Malta
5.3.15. Switzerland
5.3.16. Singapore
5.3.17. Latvia
5.3.18. Estonia
5.3.19. Ras Al Khaimah (RAK)

6. Working schemes and uses

6.1. Trading
6.2. Services
6.3. Investment
6.4. Finance
6.5. Intellectual property
6.6. Negotiable instruments
6.7. Real estate
6.8. Insurance
6.9. Banks
6.10.Shipping companies

7. The company bank account and its operation

8. Questions and answers