Citu jurisdikciju apraksts

The second group includes the jurisdictions where a sufficient level of an income tax is a subject to system of a special tax exemptions related to the mechanism of income transfer and profit repatriation.

The taxes imposed by those countries on removal and repatriation of dividends, bank interest rate, royalty payments and other types of income are traditionally reduced.

Jurisdictions with the moderate taxation system 

  • European jurisdictions – Cyprus, Great Britain, Hungary, Ireland, Latvia, the Netherlands, Liechtenstein, Switzerland (certain cantons), Scotland, Malta
  • Asia jurisdictions – Singapore
  • Canada and USA – Delaware, Akansas, Vermont
  • New Zealand