An insight into offshore tax havens around the world.
Written in 2002; 1,050 words; 4 sources; MLA; $ 36.95
Paper Summary:
The paper discusses how around the world there are at least 50 governments and municipalities that are known as "tax havens" because of the laws that affect taxes on income and earnings held in the offshore banks. It examines the services typically available such as tax and investment counseling and advice, security deposits of large amounts of cash through numbered or otherwise anonymous accounts and methods of transferring corporate earnings to the accounts. It provides a brief listing of the available sites around the world and looks at how the use of offshore tax havens will continue to grow as the world's economy becomes more globalized and businesses learn about the many benefits available for protecting and preserving assets.
From the Paper:
"Being in the same time zone as the United States has had a sound impact on the Caribbean centers, which might account for the large number of operations in that region. Offshore banks in this region have taken "advantage of their proximity by designing products that are attractive to American individuals and companies. The Bahamas and the Cayman Islands have even gone so far as to customize their tax legislation to make it easier for US lawyers and accountants to understand and use the law on behalf of their clients"(Butler, Phelps & Gartland, 1996, 23)."
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