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Summary of Contents Contents xiii
About the CDROM
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activities administration annual anti-money laundering apply Article asset protection beneficiaries benefits capital gains captive insurance Cayman Islands Companies Act countries court criminal currency directors Disclosure dividends domestic domicile double taxation e-commerce enterprise entities exchange control exchange of information exempt companies FATF financial institutions Financial Services foreign corporation harmful tax competition harmful tax practices Incentives income tax incorporated insurance companies Internet investment IOFC issues jurisdiction legislation license limited partnership money laundering Mutual Funds Netherlands Antilles nonresident OECD Offshore Banking offshore company offshore trust operations Ordinance partners payable payments percent permanent establishment person profits purposes registered office regulations resident revenue royalties rules settlor shareholders Shipping stamp duty tax competition tax havens tax planning tax rate tax treaties taxable taxpayer tion trade transactions transfer pricing trust company United Kingdom withholding tax