Offshore Interface in International Tax Planning PDF Download
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Author: Miguel Correia
Publisher:
ISBN:
Category :
Languages : en
Pages : 128
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Author: Miguel Correia
Publisher:
ISBN:
Category :
Languages : en
Pages : 128
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Author: Mark P. Hampton
Publisher: Springer
ISBN: 1349251313
Category : Business & Economics
Languages : en
Pages : 287
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Book Description
This book opens up the secret world of tax havens and offshore finance centres (OFCs), a vast offshore business valued at over one trillion US dollars. It is a timely and original analysis of the role of OFCs in the emerging global economy. The book discusses who uses OFCs, how OFCs work and what drives their development. Extensive use of case study material from Jersey illustrates the growth of a successful OFC and its impact upon a small island.
Author: Lee Hadnum
Publisher:
ISBN: 9780957602472
Category : Domicile in taxation
Languages : en
Pages : 176
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Book Description
This guide contains detailed information on how offshore companies and trusts are taxed in 2013 and how (and when) you can use them to reduce your UK taxes. It is updated for the latest anti avoidance rules that apply from April 2013. Subjects covered include: Offshore Companies What benefits there are from using an offshore company Detailed explanations of how to establish your company as non resident...including a review of recent cases in this area How and when you are taxed on income of the offshore company...including how these rules are changing How and when you are taxed on capital gains of the offshore company including details of the latest 2013 rules How to use double tax treaties to make maximum use of offshore companies When you can use offshore companies to reduce your UK taxes How to show offshore company income on UK tax returns How non UK domiciliaries can take advantage of special rules for using offshore companies How to avoid having a UK trade and being taxed on UK profits How the new controlled foreign company (CFC) provisions will apply from 2012 Whether to trade overseas using a separate company or branch ...and how the reform of the tax treatment of foreign branches from April 2012 will impact on this Using an offshore company and trust structure Offshore company checklist Plus lots more... Offshore Trusts What tax benefits are available from using an offshore trust Information on the new annual charge and CGT regime from April 2013 How Offshore life interest trusts are taxed When and how to migrate a UK trust offshore Exactly how the income tax, CGT and IHT anti avoidance rules apply to offshore trusts ...and when they don't apply The top tax planning uses for offshore trusts How you can use offshore trusts to benefit your Grandchildren tax efficiently How non UK domiciliaries can take advantage of special offshore trust rules When you can use offshore trusts to purchase property tax efficiently How to extract cash from offshore trusts tax efficiently Techniques to "Wash out" capital gains with offshore trusts How to use double tax treaties to set up a tax efficient offshore trust structure Recent offshore trust Q&A's ...and much more
Author: Jean Franco Fernandez Clark
Publisher: Independently Published
ISBN:
Category : Business & Economics
Languages : en
Pages : 0
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Book Description
By just opening an offshore company in a tax haven you are not guaranteed not to pay taxes in any jurisdiction. This might have been a reality in the past when it was just as easy as opening an offshore company, and you knew you were guaranteed that you would not pay taxes. Nowadays tax havens have been forced by third-party jurisdictions and multilateral organizations to implement rules, instruments, and regulations to avoid or facilitate tax evasion, and money laundering. Despite the above, it is still 0% possible to avoid paying taxes at all, nonetheless, it is now a more complex procedure, which is why it is essential that you are aware of these rules, regulations, and legal instruments to be able to reduce your tax base and obtain tax freedom and tax optimization. There are several factors to take into consideration when assessing your local and international tax affairs, as not only your tax status plays a role, but also the tax status of the payor, if the jurisdiction is a black or gray-listed jurisdiction, instruments implemented by jurisdictions to avoid the artificial transfer of income or artificial tax base erosion, CFC Rules, Transfer Pricing Rules, and more. For example, if you live in a jurisdiction where you don't pay income tax as an individual, let's say Dubai, U.A.E, and open a company in the British Virgin Islands, and this company receives royalty payments from the U.S.A., the U.S.A. will tax your royalty profits at a 30% tax rate. In the opposite scenario, if you live in a high-tax country, let's say the U.K. Canada, Japan, U.S.A, etc., and you open an Offshore Company in a tax haven, and this is a shell company with no office space or employees (substance) in the jurisdiction of formation, this would not be enough to legally not pay taxes or defer the payment of taxes in your country of individual tax residency as most likely the Controlled Foreign Company Rules (CFC Rules) would apply to you, and your country of tax residency will tax the income of the BVI company as if the net income of your offshore company was distributed and paid to you, even if you did not take the earnings out of the company. There are multiple ways to avoid paying these taxes, but first, you or your advisor must play by the rules and regulations to be able to find the loopholes or legally circumvent the regulations to legally avoid and not pay taxes. In this book we will provide insight so you understand these regulations and some ways to avoid paying taxes, as naturally, someone who is not an international tax lawyer generally is not well aware of all these instruments used by jurisdictions for individuals and companies to avoid paying taxes, especially if it is their first time opening an offshore company. Each type of tax has its own nature and ways to optimize/avoid it. That is when international tax planning comes into play, where we take into consideration all the possible aspects that might affect your tax situation, as just opening an offshore company in a random 0% tax jurisdiction will not suffice. Each concept will vary depending on jurisdiction to jurisdiction, and in some jurisdictions, some concepts might not even exist or not be implemented. This book focuses on providing you with ways to avoid, legally, these regulations and taxes. Herein we will mostly cover the following topics, which will include ways to legally circumvent or avoid them: Tax residency for companies and individuals. Worldwide and territorial tax systems. Offshore Companies and Tax Havens. Income and capital gains tax, and ways to reduce it or avoid it. Withholding tax Tax Information Exchange Agreements Exit tax. Controlled Foreign Companies (CFC Rules). Economic Substance Requirements (ESR) Transfer Pricing. Tax treaties and treaty shopping.
Author: Lee Hadnum
Publisher: CreateSpace
ISBN: 9781508876533
Category :
Languages : en
Pages : 220
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Book Description
This guide contains detailed information on how offshore companies and trusts are taxed in 2015 and how (and when) you can use them to reduce your UK taxes. It is updated for the latest anti avoidance rules that apply from April 2015. Subjects covered include: Offshore Companies What benefits there are from using an offshore company Detailed explanations of how to establish your company as non resident...including a review of recent cases in this area How and when you are taxed on income of the offshore company...including how these rules are changing How and when you are taxed on capital gains of the offshore company including details of the latest rules How to use double tax treaties to make maximum use of offshore companies When you can use offshore companies to reduce your UK taxes How to show offshore company income on UK tax returns How non UK domiciliaries can take advantage of special rules for using offshore companies When to use Offshore Hybrid Companies and how they're taxed in the UK When to use private trust companies and private trust foundations How to avoid having a UK trade and being taxed on UK profits How the new controlled foreign company (CFC) provisions will apply Whether to trade overseas using a separate company or branch ... Using an offshore company and trust structure Offshore company checklist Plus lots more... Offshore Trusts What tax benefits are available from using an offshore trust How the ATED and CGATED apply The new CGT charge for UK residential property from April 2015 and non-resident trusts Should you use an offshore trust to hold UK residential property from April 2015? How Offshore life interest trusts are taxed Key points to consider when setting up an offshore trust When and how to migrate a UK trust offshore Exactly how the income tax, CGT and IHT anti avoidance rules apply to offshore trusts ...and when they don't apply The top tax planning uses for offshore trusts How you can use offshore trusts to benefit your Grandchildren tax efficiently How non UK domiciliaries can take advantage of special offshore trust rules When you can use offshore trusts to purchase property tax efficiently How to extract cash from offshore trusts tax efficiently Techniques to "Wash out" capital gains with offshore trusts How to use double tax treaties to set up a tax efficient offshore trust structure Recent offshore trust Q&A's ...and much more
Author: Martin Palmer
Publisher: Jordans Pub
ISBN: 9781846612688
Category : Law
Languages : en
Pages : 209
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Book Description
International Tax Planning Using UK Companies expands and updates UK International Holding Companies. The book examines the potential of the UK company as an offshore vehicle for use by offshore trust companies, entrepreneurs, finance directors and their lawyers and accountants. It also assesses the international tax planning opportunities of the new foreign dividend exemption introduced in July 2009 which further consolidate the UK's standing as one of the most tax-efficient corporate domiciles. In addition the book examines the substantial shareholder exemption introduced for capital gains (first introduced in 2002) as well as the tax benefits of the UK company as an international trading company and as a recipient of various kinds of non-UK source revenue. It also explains the relevant EU and UK legislation, the operation of double tax treaties, and case study examples illustrating offshore tax planning possibilities using UK companies. Also includes:• Foreign withholding taxes• The new taxation exemption for foreign dividends with reference to the new inclusion of capital dividends• Company residence, including reference to the 2010 UK Court of Appeal case of Smallwood• UK withholding tax and UK dividends, royalties and interest payments• Tax exemption for capital gains• Anti-avoidance, including reference to the UK Thin Capitalisation GLO• Other uses of UK companies, LLPs and Limited Partnerships in international tax planning• UK trusts and trustees• UK company formation and administration with updates arising from the UK Companies Act 2006Appendices include full text of the foreign dividend and substantial shareholder exemptions.International Tax Planning Using UK Companies is essential reading for corporate and tax lawyers and accountants in the UK and overseas, finance directors of large UK overseas companies, and offshore trust companies.
Author: Federico G. Scarlata
Publisher:
ISBN: 9789197235266
Category : Tax planning
Languages : en
Pages : 348
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Book Description
Author: R. Christopher Hunter
Publisher:
ISBN:
Category : Law
Languages : en
Pages : 324
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Book Description
Author: Giles Clarke
Publisher:
ISBN: 9781405751551
Category : Investments, Foreign
Languages : en
Pages : 971
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Book Description
Clarke: Offshore Tax Planning provides practical analysis of the planning opportunities for investment offshore through analysis of anti-avoidance legislation, extended treatment of non-domiciliaries and an examination of existing offshore structures.
Author: Mark Hampton
Publisher:
ISBN: 9781349251339
Category :
Languages : en
Pages :
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Book Description
