haku: @indexterm CHANNEL ISLANDS / yhteensä: 5
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Tekijä: | Knust, J. Holmes, A. |
Otsikko: | Negotiate your own tax rate |
Lehti: | Accountancy
1994 : SEP, VOL. 114:1213, p. 41-44 |
Asiasana: | ACCOUNTING TAXATION CHANNEL ISLANDS |
Kieli: | eng |
Tiivistelmä: | To begin by stating the obvious: both Guernsey and Jersey are low-tax jurisdictions. The standard rate of income tax is 20% for both companies and individuals, there is no taxation of capital gains, no inheritance of gift tax, and no wealth tax or sales-related tax. Furthermore, an offshore investor can set up companies and trusts that pay a good deal less than the normal 20% tax on income. This article provides an overview of the islands' tax regimes. |
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