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Comprehensive studies on each of the 37 major IOFCs of the world cover the territory,
from the government attitude to offshore activities and disclosure of information,
to offshore companies, trusts, banking, insurance, and shipping. |
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Know your Offshore Terms:
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| | Dividend stripping is a device similar to bond washing whereby a favourably placed person from the tax point of view purchases shares prior to a declaration of a large dividend and thereafter resells the shares to the original purchaser at a lower price. This dividend stripping device is frequently a target of anti-avoidance measures, and could thus require careful attention in the design of any such tax plan. | | | | | The Technical Advisory Group (TAG) on Treaty Characterisation was set up in 1999 by the OECD’s Committee on Fiscal Affairs with the mandate "to examine the characterisation of various types of e-commerce payments under tax conventions with a view to providing the necessary clarifications." Among the most important issues addressed by the TAG concerns the treatment of so-called embedded software -- for example, computer equipment with software “embedded” in the hardware. These issues may be material for some international tax plans involving cyber technology. | | |
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