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Tax Havens

Basing a Holding Company in a Tax Haven

A holding company is a parent corporation that owns enough voting shares in another company to control its policies and management.

Costa Rica

Many foreign companies (manufacturing and services) operate in Costa Rica's Free Trade Zones where they benefit from investment and tax incentives.


Taxpayers, both individuals and companies, without a residence in Chile, only pay tax on their Chilean income.

Cape Verde

Companies, not having their head office or place of effective management in Cape Verde territory, are only subject to tax on income obtained in Cape Verde.


Canada has emerged as a tax haven for the global elite, who create shell companies with figurehead directors to evade or avoid taxes.

Campione d'Italia

Campione residents pay no income tax, no inheritance tax, no gift tax, and no value added/sales tax.


Brunei is an attractive tax haven as it has no income taxes, no exchange controls, and has economic and political stability.


As Botswana operates on a territorial basis, companies in Botswana pay tax only on income that is derived from a source in Botswana.


Bolivia taxes individuals at the rate of 13% on their Bolivian-source income.


Belize offshore companies do not pay taxes on earnings from abroad. That is, no taxes on offshore dividends, capital gains, interest and business revenues.