Use the filter below to select an article by; type, topic and/or jurisdiction.
| Date | Type | Jurisdiction | Topic | |
|---|---|---|---|---|
| IN097: Tax Time Bomb Ticking for Non-European Enterprises Providing Internet Delivered Services and Products within the EU | ||||
| 28/02/2007 | Information Note | Madeira | Trading | |
| The United States has re-stated that it does not intend to propose that sales tax should be collected on internet delivered services within the United States of America.
The European equivalent of sales tax (VAT), has been applicable within Europe on all internet delivered services supplied by Eu more... |
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| IN056: Tax Efficient Use of UK Companies for International Trading Purposes | ||||
| 22/03/2007 | Information Note | United Kingdom | Corporate Structures | |
| It is possible to arrange for an enterprise in a low or nil tax jurisdiction (the “principal”) to make use of a UK company for cross border trading purposes. The main benefit of such a structure is that the participation of the principal in the transactions does not need to be directly disclosed in more... | ||||
| IN074: UK International Holding Companies | ||||
| 23/03/2007 | Information Note | United Kingdom | Corporate Structures | |
| Location
The location of a holding company is an important consideration in any international structure where there is a desire to minimise the tax charged on the income flow. Ideally the company should be resident in a jurisdiction which:
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| IN146: The Isle of Man Aircraft Register | ||||
| 17/03/2007 | Information Note | Isle Of Man | General/Other | |
| The Isle of Man Government has announced that it is launching an aircraft register in the late spring of 2007.
The aim of the register is to attract owners of private, and corporate aircraft to conduct their aviation business in the Isle of Man. The register is directed towards the high quality more... |
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| IN105: UK Holding Companies Capital Gains Tax Exemption Explained | ||||
| 28/01/2005 | Information Note | United Kingdom | Corporate Structures, Trading | |
| This Information Note explains the conditions needing to be met for UK holding companies to enjoy the substantial shareholdings exemption regime for corporation tax on capital gains. These conditions may not be as restrictive as they first appear.
Lets start by examining why the United Kingdom more... |
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| JNB2: Isle of Man Jurisdiction Note 2006 | ||||
| 31/05/2007 | Jurisdiction Note | Isle Of Man | ||
WHY USE THE ISLE OF MAN? Isle of Man companies benefit from a zero rate of tax on trading and investment income. They are also able to register for VAT, and businesses in the Isle of Man are treated by the rest of the EU for VAT purposes as if they are in the UK. more... |
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| IN082: Use of a Managed Trust Company or Corporate Service Provider in Nevis | ||||
| 23/03/2007 | Information Note | Nevis | Corporate Structures | |
| The Concept
Many banks, accountancy, legal, fiduciary and financial service firms have considered creating their own trust company in a tax-efficient jurisdiction, such as Nevis, but have concluded that the expense involved in setting up such an operation would not be justified. An alte more... |
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| IN092: VAT Registration - Using a Local Agent in the Isle of Man | ||||
| 28/03/2007 | Information Note | Isle Of Man | Trading | |
| VAT is a straightforward tax system, but with extremely complicated rules and variances (or derogations) between the countries of the EU.
VAT Legislation in the EU VAT legislation within the EU is based on central European Directives, but each country can, and does, apply local rules more... |
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| IN095: Shareholding and Director Requirements of Nevis Corporations | ||||
| 28/01/2005 | Information Note | Nevis | Corporate Structures | |
| The Nevis Business Corporate Ordinance (NBCO) 1984 is based on Delaware corporate law and is internationally recognised as being extremely straightforward to use and simple to understand. The purpose of this information note is to summarise the key points within the NBCO 1984 (as amended) relating t more... | ||||
| IN116: Isle of Man Experienced Investor Mutual Funds - Case Study for a Property Fund | ||||
| 28/07/2005 | Information Note | Isle Of Man | Fund Management | |
| Isle of Man experienced investor funds are now the most popular type of mutual fund in the Isle of Man, mainly due to the number of features that give such funds a competitive edge over vehicles in other jurisdictions.
They are particularly useful for investment situations where there are a numbe more... |
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