понедельник, 25 февраля 2013 г.

What types of offshore exist?

Offshore territories can be divided for convenience into three types: - Offshore territories where the registered companies pay taxes at extremely low rates. The activities of such companies are controlled by supervisory authorities, and they are obliged to maintain accounting records and also to provide annual auditor’s report concerning authenticity of balance sheet; - Offshore territories where the registered companies don’t pay taxes but pay the fee for registration. In this regard the enterprises are obliged to maintain accounting records and drawing up statements. The activities of such companies by supervisory authorities are practically not controlled; - Offshore territories where the registered companies pay the specified annual duty, in this regard they are not obliged to maintain accounting and their activities are not controlled at all.

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