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In simple terms, an international business (offshore) company is a normal limited
liability company which is used as a tool, legally, by corporations and
individuals through out the world to direct profits out of high tax countries
into offshore jurisdictions or international financial centres thus taking
advantage of low or zero tax and double tax treaties. The beneficial ownership
and business activities of the international (offshore) enterprise in general
lie outside the country of its registration
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More specifically the owner of an
international enterprise is expected to enjoy the following advantages through
the operation of his company:
- Significant tax savings (low or zero taxation)
- A greater degree of privacy and
confidentiality
- Reduced operating costs
- Protection of personal wealth
- Less bureaucracy
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There are a number of business activities
which are best suited to be operated through an international entity, thus
taking advantage of the opportunities offered. Examples of such activities are
listed below (the list is by no means exhaustive):
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International trading (an international
company can be used as intermediary to re-invoice exports and imports) - see
example
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International services companies (re-invoice
services through an international company) - see example
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International construction and / engineering
companies
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International transport/distribution companies
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Royalty companies
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Real estate companies
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Shipping and ship management companies
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Commission agents
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E-business
- Holding companies (receiving dividends from
foreign subsidiaries
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The choice of a suitable jurisdiction is an
important decision and requires careful considerations. The most important
aspects to be examined may be outlined as follows:
- Political and economic stability of the
jurisdiction
- The availability of a modern and flexible
legislative framework
- Simple incorporation and filing requirements
- The availability of Double Taxation Treaties -
this is very important in order to minimize withholding taxes on the payment of
dividends and royalties from contracting states
- The availability of good calibre professional
advisers
- A good banking system
- Good telecommunications
- Reputation (some "tax havens" are
viewed with suspicion).
Important Note: Professional advice should
always be sought before acquiring an offshore entity so that you are aware of
any restrictions and reporting requirements.
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