INDEX

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17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 
34 35 36 37 38 

Business, starting/operating offshore, 62,

63–72, 107–109

bank, 70–71

countries’ legal entities, in tax haven

prof iles (alphabetical by country),

131–235

exempt companies, 68

hybrid companies, 68–69

insurance companies, 71–72

international business companies

(IBCs), 63–68

Internet casinos, 71–72

investment funds, 71–72

Liechtenstein Anstalt, 69

limited liability company (LLC), 69

nonresident companies, 68

partnerships, 69–70

ship and yacht registration: f lags of

convenience, 71

specialty companies, 71–72

structures, 63–72

Swiss company, 104

Business contacts. See Contacts,

business/financial/professional

Campione (Italy), 104, 155–158, 245. See

also Italy

Canada:

contacts (investment/business/legal

advisors), 283–286

FATF membership, 25

in G -7 group, 6, 48, 58

gold stored in banks in, 103

as mail drop, 61

overview/prof ile, 245–246

re-entry requirements to U.S., 264

resources, 280

treaties with U.S., 129

Canary Islands, 4

Cape Verde, 256

Capitals, in tax haven prof iles (alphabetical

by country), 123, 131–235

Casinos, Internet, 71–72, 114

Cayman Islands:

charitable vehicle (Special Alternative

Regime), 92

overviews/prof iles, 158–162, 256

treaties with U.S., 123, 127, 128, 129

Centa and Melilla (Spain), 256

Certif icates of Deposit (CDs), 75

Channel Islands (Guernsey/Jersey)

overviews/prof iles:

Guernsey, 162–166

Jersey, 166–171

treaties with U.S., 128

United Kingdom and, 58, 60

Charitable trusts, 92–93

Chile, 246

China, 25. See also Hong Kong

CIA, 25, 27

Cities, largest/capital (in tax haven

prof iles, alphabetical by country),

131–235

Citizenship, renouncing U.S., 42–43,

44–47, 52, 88. See also

Residency/retirement, offshore

Colbert, Jean Baptiste, 4

Commodity accounts, 81

Communication/transportation, as tax

haven selection criterion, 57

Compounded interest, tax-free, 79–80

Conf identiality. See

Privacy/confidentiality, offshore

Constitution and Bill of Rights, 22, 26

Contacts, business/financial/

professional:

f inancial and investment services,

275–279

non-tax haven countries:

Canada, 283–286

United Kingdom, 287–302

United States, 302–315

in tax-havens prof iles (alphabetical by

country), 124, 131–235

Controlled foreign corporations (CFCs),

110–111

Cook Islands, 71, 91, 122

overviews/prof iles, 171–173, 256

treaties with U.S., 128, 130, 171

Corporation laws:

in tax haven prof iles (alphabetical by

country), 131–235

as tax haven selection criterion, 57

Costa Rica, 128, 130, 247

Country code, in tax haven prof iles

(alphabetical by country), 123,

131–235

Credit/debit cards, offshore, 7– 8, 58, 78,

279

Currency:

gold-backed electronic, 84–86

multicurrency account, 75

resources, 276

in tax haven prof iles (alphabetical by

country), 123, 131–235

Transaction Reports (forms), 113, 114

Custodial accounts, 75

Cyprus:

overviews/prof iles, 173 –177, 256

treaties with U.S., 128, 130

Czech Republic, 129, 247

Davis, Garry, 45

Debit/credit cards, offshore, 7– 8, 58, 78,

279

Democracy, 19

318 INDEX

Denmark, 25, 59, 123, 257

Domicile, and taxes, 44, 45

Dominica:

citizenship/retirement, 42, 45, 52,

239–240, 279–280

overviews/prof iles, 239–240, 247

treaties with U.S., 128, 129

Dominican Republic, 128, 248

Dubai, United Arab Emirates, 128, 130,

177–179, 257

E-commerce, 72, 108–109

Economic Citizenship Programs, 43, 52,

88, 239–241, 279–280

Ecuador, 248–249

Egypt, 129

Einstein, Albert, 79

Embassies, in prof iles (alphabetical by

country), 124, 131–235, 241–254,

254–263

English:

international English language

newspapers, 281

as world business language, 60

Estate planning, offshore, 89–96

foundations, 50, 91–94

life insurance, 94

trusts, 91–94

variable annuities, 89–90

wills, 95–96

Estonia, 129

Eurodollar bonds, 86, 279

European Commission, FATF

membership, 25

European Union (EU), 6, 48, 58

Exchange controls:

in tax haven prof iles (alphabetical by

country), 124, 131–235

as tax haven selection criterion, 55–56

Exempt companies, 68

Expatriating, 35–36, 37–38, 41, 272–273.

See also Residency/retirement,

offshore

Federal Deposit Insurance Corporation

(FDIC), 74

Fiduciary accounts, 75

Fiji, 257

Financial Action Task Force (FATF), 6,

18, 24, 25, 48

Financial Crimes Enforcement Network

(FINCEN), 22, 25, 114

Financial information/business

opportunities, resources for, 268–269

Financial/investment services, resources,

275–279

Financial record keeping legislation

(Bank Secrecy Act, 1970), 25, 77, 115

Finland, 25, 257

Flags of convenience, 71

Foreign Controlled Corporation (FCC),

66

Foreign personal holding companies

(FPHCs), 66, 111–112

Forms/reporting requirements, 8,

113–114

Foundations, 50, 91–94

Framework Conditions, OECD, 108

France, 25, 48, 58, 257, 261

Franklin, Benjamin, 79

Fraudulent transfers, 105–106

Free market, 23

G-7 countries, 6, 48, 58. See also specif ic

countries

Germany:

FATF membership, 25

in G -7 group, 6, 48, 58

overview/prof ile, 257

Gibraltar:

hybrid company limited by guarantee,

68, 92

overviews/prof iles, 179–182, 257

treaties with U.S., 128

Gold. See Precious metals

Government:

attitude, as tax haven selection

criterion, 56–57

resources/publications, 275, 281–282

in tax haven prof iles (alphabetical by

country), 123, 131–235

Greece, 25, 43, 129, 258

Green List of favorites (T-7 countries),

48–53, 59, 123, 128, 130

Grenada:

overviews/prof iles, 182–183, 258

treaties with U.S., 128, 129

Grenadines. See Saint Vincent and the

Grenadines

Guatemala, 249

Guernsey. See Channel Islands

(Guernsey/Jersey)

Gulf Cooperation Council, FATF

membership, 25

Guyana, 128

Health insurance, 274

Hogan, Paul, 4

Homes, new/second/retirement. See

Residency/retirement, offshore

Honduras, 128, 258

Hong Kong:

FATF membership, 25

on Green List of favorites (T-7), 49, 53

overviews/prof ile, 53, 183 –187, 249

treaties with U.S., 128, 129

HQ Business Centers, 107

Hughes, Howard Robard, 79, 96

Hungary, 129, 258

Hybrid companies, 68–69, 92

Iceland, 25, 258

Identif ication (ID) card, national, 13

Immigration services, resources, 279–280.

See also Residency/retirement, offshore

Income source, and taxes, 44, 45–46

India, 258

Insurance:

offshore insurance bond, or portfolio

bond, 102

offshore life, 94

starting offshore company, 71–72

Switzerland, 100–101

International business corporations

(IBCs), 57, 62, 63–68

International English language

newspapers, 281

Internet:

casinos, 71–72, 114

e-commerce, 72, 108–109

online resources, 281

Investment accounts, 75

Investment funds, international/offshore:

investing with, 81–83

starting, 71–72

Investment incentives/opportunities (tax

haven selection criterion), 59

Investment strategies, offshore, 81–88

Eurodollar bonds, 86

foreign real estate, 88

funds, 81–83

gold-backed electronic currency, 84–86

managed commodity account, 81

physical storage/safe deposit box, 86–88

precious metal certif ications, 83–84

resources, 271

Iran, 27

Iraq, 27–28, 119

Ireland, 25, 249–250

IRS:

amnesty program (2003), 7–9

creation of (1913), 27

Isle of Man:

hybrid company, 68–69, 92

overview/prof ile, 187–192

resources/contacts, 69, 277

treaties with U.S., 128

Israel, 129, 258–259

Italy:

Campione, 104, 155–158, 245

FATF membership, 25

in G -7 group, 6, 48, 58

overviews/prof iles, 155–158, 245, 250,

261

San Marino, 261

tax havens used by Italians, 60

treaties with U.S., 129

Jamaica, 129, 259

Japan:

FATF membership, 25

in G -7 group, 6, 48, 58

overview/prof ile, 259

Jersey. See Channel Islands

(Guernsey/Jersey)

KYC (“know your customer”) regulations,

68

Labuan, Malaysia. See Malaysia/Labuan

Language, off icial (in tax haven prof iles,

alphabetical by country), 123,

131–235

Largest cities, in tax haven prof iles

(alphabetical by country), 131–235

Latvia, 129

Legal entities, in tax haven prof iles

(alphabetical by country), 124,

131–235

Legal system:

in tax haven prof iles (alphabetical by

country), 123, 131–235

as tax haven selection criterion, 58–59

Liberia, 122

Liechtenstein:

banking, 38, 42, 74, 87

companies, 69, 104

foundation (Stiftungen), 92–93

on Green List of favorites (T-7), 15, 48,

51, 71

overviews/prof iles, 50–51, 194–197, 259

safe deposit boxes in, 87

treaties with U.S., 128, 130

Life insurance, 94

Limited liability company (LLC), 69

Lithuania, 129

Loans, back-to-back, 80

Location of assets, and taxes, 44, 46

Location of country:

in tax haven prof iles (alphabetical by

country), 123, 131–235

as tax haven selection criterion, 59–60

Luxembourg:

FATF membership, 25

overviews/prof iles, 197–200, 259

secrecy, 59, 123

treaties with U.S., 128, 129

Madagascar, 60

Madeira, 128, 130, 200–202

Mail drop, overseas, 61–62

Malaysia/Labuan:

overviews/prof iles, 192–194, 259

treaties with U.S., 128, 130

Malta:

overviews/prof iles, 202–206, 250–251

treaties with U.S., 128, 130

Marital status, and taxes, 44, 45

Marshall Islands, 128

MasterCard, 7– 8, 78

Mauritius:

overviews/prof iles, 206 –208, 259

treaties with U.S., 128, 130

Melilla, Centa and (Spain), 256

Melton, H. Keith, 30

Mexico, 25, 43, 58

re-entry requirements to U.S., 264

tourism/residency prof ile, 259

treaties with U.S., 128, 129

Monaco, 60, 68

overviews/prof iles, 209–211, 251

treaties with U.S., 128, 130

Money laundering, 19–20, 21–22, 77, 115

Money market accounts, Swiss tax-free, 103

Montserrat, 122, 130

Morocco, 130

Multicurrency accounts, 75

Mutual funds, global, 279

Mutual Legal Assistance Treaties (MLATs),

56, 129–130

Napoleonic law, 58

Nauru, 16, 122

Netherlands:

Eurodollars, 86

FATF membership, 25

overviews/prof iles, 211–214, 251

treaties with U.S., 128, 130

Netherlands Antilles, The:

overviews/prof iles, 214 –216, 260

treaties with U.S., 128

Nevis. See Saint Kitts and Nevis

Newsletters, 265–267

Newspapers, international English

language, 281

New Zealand, 25, 260

Nicaragua, 260

Nonresident companies, 68

Norfolk Islands, 260

North Korea, 27

Norway, 25, 260

Offshore dossier, 281

Offshore, going:

caveat, 119–120

country profiles (alphabetical by country):

retirement havens and foreign

residence, 241–254, 254–263

tax havens, 131–235

creating legal business entity, 62

expatriating, 35–36, 37–38, 41,

272–273 (see also Residency/

retirement, offshore)

investing (see Investment strategies,

offshore)

without leaving home, 61–62

reading/reference works, 264–265

reasons for, 3–6, 10 –14, 33–34

taxes (see Tax havens)

travel destinations, 263–264 (see also

Travel/tourism)

Offshore Evaluation Service (OES), 47,

57, 120, 282

Operation Wickenby, 4

Organisation for Economic Co-operation

and Development (OECD), 6, 18, 20,

23–25, 48, 59, 108

Organizations (resources), 274–275

Pakistan, 260

Panama:

banking, 42

corporations, 67, 71

f lag of convenience, 71

foundations, 93

on Green List of favorites (T-7), 15, 49,

51, 71

legal system, 58

overviews/prof iles, 51, 217–220,

251–252

re-entry requirements to U.S., 264

resources, immigration services, 280

secrecy, 59

treaties with U.S., 128, 130

Paraguay, 260

Partnerships, offshore, 69–70

Passive foreign investment companies

(PFICs), 66, 82, 112

Passports/residency, in prof iles

(alphabetical by country), 241–254,

254–263

Patriot Act, 12, 21–22, 28

PayPal, 8–9

Pentapus, 110

Personal asset/portfolio management, 80,

99–100

Perth Mint Certif icate Program (PMCP),

83–84

Peru, 128, 261

Philippines, 130

Physical presence test, 40–41

Physical storage, offshore, 86–88, 276

Poland, 130

Portfolio bonds, 102, 277, 278

Portfolio management, 80, 99–100, 278

Portugal, 25, 252

Precious metals:

accounts, 75

certif icates, 83–84, 276

gold-backed electronic currency, 84–86

Swiss tax-deferred gold accumulations

plan, 102–103, 278

Privacy/confidentiality, offshore:

antisurveillance and privacy sources,

269

books on freedom and privacy,

270–271

erosion of, 11–13, 58–59, 117–118, 127

as tax haven selection criterion, 59

Prof iles (alphabetical by country):

retirement havens and foreign

residence, 241–254, 254–263

tax havens, 131–235

Publishers of unusual books and hard-tof

ind information, 271–272

Pugsley, John, 29

Qualif ied intermediary (QI) regulation,

83

Real estate, foreign, 88, 272

Reporting requirements/forms, for U.S.

citizens, 8, 77, 113–114

Residency/retirement, offshore, 238–254

citizenship, renouncing U.S., 42–43,

44–47, 52, 88

country prof iles (alphabetical by

country), 241–254

Dominica, 239–240

expatriating, 35–36, 37–38, 41,

272–273

overview/introduction, 238, 239

resources, 273, 279–280

Saint Kitts and Nevis, 240–241

taxes, 39–41, 44

bona fide residency test, 39–40

physical presence test, 40–41

Resources, 112, 238, 263–282

antisurveillance and privacy sources, 269

banks/bank web sites, 269

expatriate information, 272–273

f inancial and investment services,

275–279, 282

f inancial information and business

opportunities, 268–269

freedom and privacy, 270–271

global mail drops, 281

government publications, 281–282

government web sites, 275

health insurance for expatriates and

travelers, 274

immigration services, 279–280

international English language

newspapers, 281

investment and economic books, 271

newsletters, 265–267

offshore dossier, 281

Offshore Evaluation Service (OES), 47,

57, 120, 282

online, 281

organizations, 274–275

periodicals, 272

powers behind-the scenes affecting

daily lives/liberties, 270

publishers of unusual books and hardto-

f ind information, 271–272

reading/reference works, 264–265

real estate, 272

retirement, 273

tax problems, 280

travel, 267–268

worldwide serviced offices, 280–281

Retirement havens. See

Residency/retirement, offshore:

Roman Empire, 29

Romania, 130

Safe deposit box, offshore, 86–88

Safekeeping accounts, 75

Saint Kitts and Nevis:

business and e-commerce, 38, 42, 72,

122

citizenship, 42, 43, 45, 240 –241,

279–280

on Green List of favorites (T-7), 49, 52

immigration services, 279–280

overviews/prof iles, 52, 220 –221,

240–241, 252

treaties with U.S., 128, 130

trust laws, 91, 122

Saint Lucia, 128, 130, 261

Saint Martin (French)/St. Marteen

(Dutch), 261

Saint Vincent and the Grenadines:

overviews/prof iles, 221–223, 261

treaties with U.S., 128, 130

Samoa/Western Samoa:

overviews/prof iles, 125, 235, 261

treaties with U.S., 128, 130

San Marino (Italy), 261

Secrecy. See Privacy/confidentiality,

offshore

Seychelles:

overviews/prof iles, 224 –225, 261

treaties with U.S., 128, 130

Ship and yacht registration/flags of

convenience, 71

Singapore, 25, 261

Smurf ing, 115

South Africa, 130

South Korea, 130

Sovereign Society, 29

Spain, 4, 25, 130, 256, 262

Stability, political/economic:

in tax haven prof iles (alphabetical by

country), 123, 131–235

as tax haven selection criterion, 55

Stiftungen, 50, 92–93

Structuring, illegal, 115

Suspicious Activity Report (SAR), 114

Sweden, 25, 262

Switzerland:

annuities, 278

asset protection certif icate, 278

banking, 38, 42, 50, 74, 80, 98–100,

278

company/corporate vehicles, 104

FATF membership, 25

foundations, 93

gold accumulations plan, tax-deferred,

102–103, 278

on Green List of favorites (T-7), 48,

49–50

insurance industry, 90, 100 –101, 278

money market accounts, tax-free, 103

neutrality, 74

other Europeans and, 60

overviews/prof ile, 49–50, 97–104,

225–229, 252–253

personal asset/portfolio management,

80, 99–100, 278

Portfolio Bond, or Offshore Insurance

Bond, 102

premium deposit accounts, 102

privacy/secrecy, 50, 87, 118

resources, 278

treaties with U.S., 128, 130

T-7 countries/Green List of favorites,

48–53, 59, 122, 128, 130

Taxes, foreign:

eight ways to f ind yourself subject to,

44–47

in prof iles (alphabetical by country):

retirement havens, 241–254

tax havens, 124, 131–235

structure, as tax haven selection

criterion, 55

Tax evasion versus avoidance, 4

Tax-free compounded interest, 79–80

Tax-free earnings, $80,000 annual

loophole, 39–41

bona fide residency test, 39–40

physical presence test, 40–41

Tax havens:

criteria for selecting, 54–60

favorites (T-7/Green List), 48–53, 59,

122, 128, 130

historical perspective on, 15–17

inf luences on:

anti-money-laundering legislation,

21–22

“Barbarians at the gate,” 26–30

international dragnet, 18–20

OECD (“the tax police”), 23–25

legislative developments, 16

prof iles of today’s:

alphabetical by country, 131–235

introduction, 122–125

reasons for going offshore, 3–6, 10 –14,

33–34

Tax Information Exchange Agreements

(TIEAs), 49, 56, 59, 115–116, 122,

124, 127–128

Tax planning, international, 110–116

accumulated earnings (AE) tax, 112

controlled foreign corporations

(CFCs), 110–111

foreign personal holding companies

(FPHCs), 111–112

passive foreign investment company

(PFIC), 112

Pentapus, 110

reporting requirements of U.S. citizens,

113–114

resources, 277, 280

structuring to avoid money-laundering

detection, 115

tax treaties, 115–116

Terrorism, 26 –27, 30

Thailand, 130, 262

Time (international), in tax haven

prof iles (alphabetical by country),

123, 131–235

Timing, and taxes, 44, 46

Transportation, as tax selection criterion,

57

Travel/tourism:

destinations, 263–264

in prof iles (alphabetical by country),

241–254, 254–263

re-entry requirements (National Passport

Information Center), 263–264

resources for information on, 267–268

Treasury Form TD F 90-22.1 (FBAR:

Report of Foreign Bank and Financial

Accounts), 8, 114

Treaties with U.S., tax:

Mutual Legal Assistance Treaties

(MLATs), 56, 129–130

in tax haven prof iles (alphabetical by

country), 124, 131–235

Tax Information Exchange Agreements

(TIEAs), 49, 56, 59, 115–116, 122,

124, 127–128

Trinidad and Tobago, 128, 130, 262

Turkey, 25, 130, 262

Turks and Caicos Islands (W.I.):

overviews/prof iles, 229–231, 253

treaties with U.S., 128, 130

Twin accounts, 75

Ukraine, 130

Union Bank of Switzerland (UBS), 76

INDEX 323

United Kingdom:

contacts (investment/business/legal

advisors), 287–302

FATF membership, 25

in G -7 group, 6, 48, 58

legal system and confidentiality, 58

overview/prof ile, 253–254

stance against tax havens, 6

tax rebellion (1970s/1980s), 4–5

treaties with U.S., 130

United Nations, 18

United States:

contacts (investment/business/legal

advisors), 302–315

criminal justice and Constitution,

24–25

FATF membership, 25

in G -7 group, 6, 48, 58

reporting requirements/forms, for U.S.

citizens, 8, 77, 113–114

secret federal court in, 12

stance against tax havens, 6

as tax haven, 20

taxpayer breaking point, 5

taxpayer status, 38, 83

U.S. Government Guide to Surviving

Terrorism, 30

Uruguay, 130, 254

Vanuatu, 16, 59

overviews/prof iles, 231–235, 262

treaties with U.S., 128, 130

Venezuela, 130

Vietnam, 262

Virgin Islands, British:

hybrid company, 68

overviews/prof iles, 151–154, 263

treaties with U.S., 128, 129, 151

Visa, 7, 78

Wealth management, resources, 277

Web sites, in prof iles (alphabetical by

country), 124, 131–235, 241–254,

254–263

Western Samoa. See Samoa/Western

Samoa

West Indies, British/French, 263

Wills, offshore, 95–96

Yacht registration/flags of convenience,

71