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Who Can and Cannot Benefit from Tax Havens

In: Tax Havens for International Business

Author

Listed:
  • Adam Starchild

Abstract

Establishment in a tax haven does not solve all the tax problems of every conceivable case. The selection of a tax haven has to be made in accordance with each company’s needs and special requirements. For example, if a particular tax haven has internal tax laws favouring a certain business situation, but the country of residence has anti-avoidance legislation that counteracts the tax haven advantages, these factors must be weighed in making the decisions.

Suggested Citation

  • Adam Starchild, 1994. "Who Can and Cannot Benefit from Tax Havens," Palgrave Macmillan Books, in: Tax Havens for International Business, chapter 3, pages 18-25, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13342-0_3
    DOI: 10.1007/978-1-349-13342-0_3
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