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Scope Of Offshore Operations And Transactions

 

Offshore Provision of International Services

 
A large number of banks located in IOFCs offer trust services. In addition, there are trust companies specifically offering trust services.

Services offered by banks and trust companies normally include a fairly wide range of trusteeship, management, and related services. The trusteeship services involve not merely acting as trustee of settlements but many other services such as acting as trustee for debenture holders or as custodian trustee for pension funds, acting as the executor or administrator of estates, including acting as the attorney for foreign executors, etc.
 

Headquarters, Administrative Offices, Management Companies

 
Headquarters offices may be defined as offices that belong to an enterprise or an international group of enterprises that are situated abroad and that exercise certain management, co-ordination, and control functions for the sole or principal benefit of the enterprise or group.
 

Co-ordination Centers

 
Co-ordination centers were originally developed in Belgium and are now found in other jurisdictions such as the Netherlands and Luxembourg.

Operating through a co-ordination center allows multinational groups to carry out a large variety of financial and management services on a virtually tax-free basis.
 

Offshore Licensing

 
Technology that can be the subject matter of licensing covers all forms of industrial enterprise. It embraces industrial property that may be protected by patents, trademarks, etc., as well as technology that cannot be patented.
 

Offshore Insurance

 
The term captive insurance company is used to refer to an insurance company that is owned (directly or indirectly) by a non-insurance commercial company and exclusively insures or reinsures the risks of the parent company and/or its affiliated companies.
 

Offshore Funds and International Investment Trusts

 
An offshore fund is generally an investment company, unit trust (a trust in which the investing public are the beneficiaries), mutual fund, or other entity usually incorporated and resident in an IOFC. The fund may be open-ended or closed.
 

Offshore and Foreign IPO Strategies

 
The surge in cross-border initial public offerings (“IPOs” or listings) on offshore and foreign exchanges creates the opportunity to access hitherto untapped financial markets.
 
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