The Use of Offshore Jurisdictions

Offshore jurisdictions are used for a number of financial and commercial reasons, not least because they offer flexibility and tax saving opportunities.

This work explains how to take advantage of tax, financial and commercial opportunities presented by offshore centres.

This looseleaf: provides comprehensive coverage not only of the traditional ways offshore centres are used by trusts and companies, but also of investment vehicles, trading vehicles, shipping, banks and captive insurers; contains extensive analysis of over 25 offshore jurisdictions with advice on what to consider when selecting the appropriate jurisdiction and how it relates to overall planning; deals with anti-avoidance provisions, double tax treaties, company law, financial regulation and confidentiality; reflects changes and responds to new opportunities; covers the fundamental issues of "going offshore", including the migration of individuals, companies and trusts; the ownership of offshore companies; the utilisation of offshore trusts; and the use of offshore structuring in corporate financing, re-financing and investment transactions. It looks at tax regimes used by the taxpayer to mitigate the incidence of taxation.

It includes nearly 1,000 pages of expert guidance on how to make full use of the benefits offered by offshore centres, who is best suited to use them and how, and which of the jurisdictions are most suitable.