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Offshore status is united by the great number of jurisdictions in the whole world, which differentiate, depending on the aims of their use. It is necessary that many countries by law haven't offshore status, in fact have it. For example, Cyprus, from 2004 excluded from black-lists around the world (a country entered to European Union), however saved all tax and organization advantages for foreign investors.

Today is present few offshore types.

First one is 0-rate of taxes countries (classic offshore). It is the small states with the low level of development of economy, but with high political stability. There is not an income tax. Accounting and audit reports is not needed. Unique requirement is annual fixed collection. Public register of shareholders and directors is not conducted and confidentiality of right of ownership is very high. But these jurisdictions often present in «black-lists». Businessmen use this companies for an export, accumulation, investing and for financial transactions.

Examples: Britain Virgin Islands, Seychelles, Island of Nevis.

Second one is low rates of taxes countries. For own economy stimulation and foreign capital bringing, these countries were set by the low rates of taxes for all types of companies. Such jurisdictions are not offshore. All companies registered here are under an obligation make accounting and taxes pay. Companies from these jurisdictions are used for trade with countries with classic offshore status.

Examples: Ireland, Cyprus, Kirghizia.

Countries with the territorial system of taxation. In such countries the level of taxation depends on the place of origin of profit. Profits from sources outside the country of registration taxes are not assessed or assessed on a low rate. In an order to prove that a company got a profit only from abroad it is necessary annually to hand over the financial reporting and pass an audit.

Example: Hong Kong.

Remember: many countries, such as Great Britain, Switzerland, Malta, Spain, USA, New Zeland, Singapore et., use the different forms of conduct of business and taxation. Often 0 rates of taxes.