Tax Havens

Bearer share companies are companies where the individual shareholders are not known to the company.

A Luxembourg Holding Company is a resident company in the tax haven of Luxembourg which operates subsidiaries.

Protected cell companies (PCCs) were originally developed in Guernsey in 1997 to provide a solution for companies who wanted to take advantage of the risk management solutions offered by a traditional single parent captive insurance, but who did not want to establish a captive of their own.

Most offshore jurisdictions have sophisticated trust laws which allow the settlor to select lengthy, fixed, perpetuity periods, or to avoid perpetuity altogether (like Jersey).

The Luxembourg special limited partnership (SLP) is a highly tax efficient investment vehicle that offers a high degree of contractual flexibility and cost efficiency.

Hong Kong, the British Virgin Islands, and Panama have the largest numbers of registered International Business Companies (IBCs).

Multinational businesses often finance their Australian business investments with large amounts of overseas debt instead of equity as it is more tax effective.

Various exemptions apply, with the main one being the primary residence exemption.

Double taxation is the levying of tax by two or more jurisdictions on the same declared income, asset or financial transaction.

Generally, individuals who are deemed to reside in their country will be tax residents and taxed on their worldwide income.