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1953 – Captive Insurance Companies

7/17/2018 9:54 AM

1953 – Captive Insurance Companies

A captive insurance company is where a parent group creates its own licensed insurance company to provide coverage for itself.

The Bachelor Tax of 1927

7/3/2018 3:21 PM

The Bachelor Tax of 1927

The first bachelor tax was introduced in 9 AD by emperor Augustus to encourage marriage. It was called the ‘Lex Papia Poppaea’, and apart from taxing bachelors also taxed married people with no children, and those who were celibate.

The Liechtenstein Foundation of 1926

6/22/2018 12:44 PM

The Liechtenstein Foundation of 1926

The Liechtenstein foundation has its legal basis in the Persons and Company Law (PGR – Personen- und Gesellschaftsrecht) of January 20, 1926, and is extremely flexible as it may pursue any lawful purpose.

Switzerland Became the First True Tax Haven in 1918

6/19/2018 12:15 PM

Switzerland Became the First True Tax Haven in 1918

Switzerland was the first ‘true’ tax haven and became a tax haven immediately following World War I.

The First Self Managed Super Fund was Established in 1915

6/12/2018 12:18 PM

The First Self Managed Super Fund was Established in 1915

The first SMSFs were established in 1915 to take advantage of the original tax exemption for super funds in the 22-page Income Tax Assessment Act 1915.

Delaware Incorporation Legislation Enacted in 1899

6/5/2018 12:26 PM

Delaware Incorporation Legislation Enacted in 1899

The General Corporation Law (Title 8, Chapter 1 of the Delaware Code) is the statute governing corporate law in the U.S. state of Delaware.

The Farm Horse Tax of 1797

5/29/2018 1:47 PM

The Farm Horse Tax of 1797

In 1797 Great Britain introduced a farm horse tax on horses and mules that were used in husbandry or trade.

The Clock Tax of 1797

5/22/2018 12:50 PM

The Clock Tax of 1797

The Duties on Clocks and Watches Act 1797 was an Act passed by the Parliament of Great Britain instituting a tax on clocks and watches.

The Hair Powder Tax of 1795

5/15/2018 11:35 AM

The Hair Powder Tax of 1795

The tax on hair powder is one of several taxes William Pitt the Younger introduced in Great Britain to help fund the Napoleonic wars with France.

The Glove Tax of 1785

5/8/2018 12:10 PM

The Glove Tax of 1785

As Britain’s 1784 tax on hats was such a lucrative revenue raiser for the government, they decided to complement it with a glove tax.

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