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The use of offshores’ charts is not the exceptionally modern phenomenon. When ancient Athens entered the 2% import- and export-tax, the Greek merchants started making detour in twenty miles to avoid payment of these taxes. The milliards of dollars of European riches were kept out of harm's way in Swiss banks in the Second World War-time. Lately other countries entered in force laws about secrecy on appearance and similarity Swiss and began compete bringing in international capitals.

Off-shore charts are based on the use of the possibilities given by made agreements about the exception of double taxation. In Russia, for example, it has got considerable development of practical worker of the use of offshores’ companies for international investments. Branches and substructures are created in combination with the largest domestic financially-industrial groups and corporations. In the everyday’s activity the last use plenty of offshore-firms.

Netherlands Antilles

 

Netherlands Antilles are located in Caribbean Sea in two groups from three islands located wide apart. This country is the member-partner of Kingdom of Netherlands (together with Holland and Suriname), however has a complete autonomy in the decision of the internal affairs. Two the most important islands in regard to activity as tax refuges are the capital of Netherlands Antilles and St. Maarten, but the half of this island is the French domain under the St. Martin's name. During many years Netherlands Antilles took advantage above all other jurisdictions of tax refuges from an of long duration tax agreement between United States and Kingdom of Netherlands. This agreement gives to the corporations of Netherlands Antilles, having investments in the USA, either release from taxes or more low tax on the sums of dividends, than in case with taxation of profits of legal entities from other countries. It is the reason of predominance of corporations on Netherlands Antilles (in 1983 there were created 2544 new corporations), which own the real estate and other assets generating profits, and have, also, investments in United States. Agreements which will appear as a result of the last negotiations between United States and Netherlands Antilles soon effectively will do away with primary contractual tax position of this country. Netherlands Antilles volunteer modern, effective telex, telephone and postal services; wide choice of worlds participating bank and direct air-transportation from New York and Miami. The large variety of legal entities can be created relatively cheap during the short period of time (2 - 4 weeks). Corporate confidentiality is provided by application of the Dutch Common Law. Bank secrecy is strictly observed in spite of absence of the special laws in this sphere. Any corporation created by non-residential founders, the permanent release from all is given limitation on the import and export of currency.