Intermediate Group Holding Company: Telco Ltd, a company incorporated and managed in South Africa and engaged in telecommunication services, is going to invest in China.
Intermediate Finance Company: An Israeli investor is investing in the Czech Republic. A substantial part of the investment will be financed with debt. As the Czech withholding tax on interest paid to Israel is 10%, he wonders whether this withholding tax can be avoided by structuring the loan through a third country.
Licensing company: Zoomcopter holds the worldwide patents on an invention and it wonders how the exploitation of the patents can be arranged in a tax-effective manner.
Personal service company: Albert Smith is currently working in Luxembourg as an independent IT consultant through a Luxembourg management company. Therefore, he is currently paying Luxembourg taxes (rates up to 38%). Mr. Smith is going to conclude a new service contract to work in Italy for a US-company. The US company has a European office in the UK. It is contract work and the US company is using Albert's services by sub-contracting him out to one of its clients in Italy.
International trading companies: Yuri Ivanov lives in Russia. He is purchasing and selling shoes. He buys the shoes from Italy and sells them to department stores in France, Germany and Spain. Mr. Ivanov wonders whether he can structure his business in a tax-effective manner, for example by using an offshore company.
Holding Company: Oscar Valdez, a Mexican high net-worth individual is planning to invest in new recreational and tourist facilities (spa resort, golf links, holiday cottages, restaurant, etc.) in Portugal. Part of the investment will be wholly-owned by Mr. Valdez, part of the investments will be made together with local Portugal investors.
Electronic products business to business case study: Company A is based in the UK and has been selling computer software to businesses for a number of years using a mail-order catalogue and a small direct sales force. It has successfully set up a UK web site that allows the purchase and shipping of software to customers' homes and businesses. The web-site has started to generate significant quantities of non-UK orders from around the world.
Electronic products consumer case study: Company Z is a privately-owned, UK-based retailer of CDs through its network of high street shops, which have been trading for the last 25 years. It has not yet established a web site, and is keen for this to be combined with digital delivery of music to customers if this is possible. Company Z employs Netbased Ltd, a e-commerce consultancy firm, to produce a report on the introduction of a web site and the feasibility of introducing digital products.
Physical products business to business case study: CompDirect is an established UK based mail order company supplying pre-assembled computer equipment and sundries to companies throughout Europe. Founded in the UK in 1974, CompDirect expanded into continental European markets in the 80's, and began to develop strongly into Eastern Europe in the mid 90's. The main functions of the business including management, world-wide procurement, marketing and sales are conducted from the UK head office in London.
Physical products consumer case study: Toyco is a newly-established company which will retail toys exclusively through the Internet from its headquarters in an offshore jurisdiction. It is owned by two Canadian businessmen, who between them have previous experience of offshore companies, e-commerce and toy retailing; they see substantial tax and cost advantages to be gained from an offshore location.
Offshore banking and financial services case study: Saxon Brothers is a private bank established in the mid-19th century with branches in London and New York. In the late 20th century the available range of investment opportunities and techniques expanded very rapidly, and this proved challenging for Saxon Brothers, as its high-net-worth investors became more sophisticated and alternative types of investment appeared offering higher rates of return.
Offshore corporate functions case study: Mattsohn & Mattsohn (M & M) is a major European supplier of cosmetics, health care products and toiletries under many well-known brands. It has parallel listings in Frankfurt and London. In 1975 it acquired a 50% stake in Empire Essences Ltd (EEL), a British company with extensive interests in essential oils throughout what had been the British Empire.
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