FIVE REGIONAL PERSPECTIVES OF CONSTRUCTING AN OFFSHORE CORPORATE STRUCTURE

SEA: Practical Application of Science

Ana-Maria GEAMÃNU¹  Mihaela DUMITRANA² 

[1] The Bucharest University of Economic Studies, Romania, Accounting Doctoral School;The Bucharest University of Economic Studies, Romania, Faculty of Accounting and Management Information Systems;

关键词: Tax haven;    International Business Company;    Limited Liability Company;    Exempt Company;    Organization for Economic Cooperation and Development;   

DOI  :  

来源: DOAJ

【 摘 要 】

The offshore company, the emblem of the tax haven jurisdictions, is owned by non-residents and it conducts activities outside the island of incorporation in order to benefit from tax advantages. The purpose of this paper is to conduct a comparative analysis on the trends of constructing the offshore corporate structures at the level of five regions where tax havens have been identified: The Caribbean Sea and Central America; Europe; Asia; The Indian Ocean and The Pacific Ocean. Based on the tax and corporate legislations the analysis is focused on the main tax advantages offered by these entities, the incorporation and administration procedures as well as the costs involved. The results have shown that pure offshore corporate legislation is to be found at the level of only three geographic areas: The Caribbean Sea and Central America; The Indian Ocean and The Pacific Ocean and the offshore law is predominantly international, with only fine regional differences.

【 授权许可】

Unknown