| apostille |
апостиль; |
| beneficiary, beneficial owner |
бенефициар; |
| general power of attorney, poa |
генеральная доверенность; |
| генеральная доверенность | Доверенность, которой директор оффшорной компании уполномочивает представителя на совершение широкого круга сделок и других юридических действий, связанных со всей сферой полномочий доверителя. в ... general power of attorney, poa; |
| полочная компания , shelf company |
готовая компания; |
| готовая компания | Компания, зарегистрированная обслуживающей юридической фирмой заранее, с полным номинальным сервисом, и с момента регистрации находящаяся в пассивном состоянии. полочная компания , shelf company; |
| nominee shareholder | Номинальный держатель акций номинальный акционер; |
| nominee director | Someone who acts on your behalf as a ‘front’director of the company. in some jurisdictions the nominee director can alsobe another offshore company. номинальный директор; |
| номинальный директор | Лицо (физическое или юридическое), которое формально занимает должность директора, но реального участия в управлении компанией не принимает. без номинальных директоров, как и акционеров, можно обо... nominee director; |
| номинальный сервис |
|
| onshore company | Term sometimes used to denote the converse of offshore company. оншорная компания, оншор; |
| оншорная компания, оншор | Компания, в отличие от офшорной, зарегистрированная в полноналоговой юрисдикции, не предоставляющей существенных налоговых льгот. таким образом, это обычные компании в полноналоговых юрисдикциях, ... onshore company; |
| offshore zone, offshore territory |
оффшорная зона; |
| оффшорная зона | Небольшие государства или территории, регистрирующие на своей территории иностранные компании, освобожденные от необходимости уплаты налогов. оффшорные зоны также называются оффшорными юрисдикциям... offshore zone, offshore territory; |
| оффшорная компания | Компания с нулевым или льготным налогообложением, зарегистрированная в оффшорной зоне. получает налоговые льготы, если она не ведет деятельность по месту регистрации и служит инструментом для межд... offshore company; |
| регистрация оффшоров под заказ |
|
| certificate of incumbency |
свидетельство о должностных лицах; |
| свидетельство о должностных лицах | Документ, выдаваемый регистром компаний в стране регистрации, и подтверждающий список действующих должностных лиц конкретной компании ее директоров, секретаря и акционера. certificate of incumbency; |
| certificate of good standing |
свидетельство о юридическом статусе и финансовом положении компании; |
| свидетельство о юридическом статусе и финансовом положении компании | Сертификат о хорошем состоянии компании. выпускается регистрирующим органом компании. подтверждает факт существования компании, процессуальную правоспособность компании, отсутствие задолженности п... certificate of good standing; |
| сертификат регистрации | Официальный юридический документ, подтверждающий факт регистрации компании. certificate of incorporation; |
| трастовое соглашение | Форма траста, используемая для обеспечения конфиденциальности реального владельца (бенефициара) в оффшорных компаниях. по трастовому соглашению номинальный акционер передает бенефициару следующие ... declaration of trust; |
| юридический адрес | Адрес, по которому государственные органы страны регистрации направляют компании официальную корреспонденцию. является обязательным атрибутом компании. обычно этот адрес компании предоставляет ее ... registered address; |
| номинальный сервис | Это возможность использовать номинальных управляющих: директоров, акционеров, президентов, секретарей, не имеющих к реальным владельцам прямого отношения и не участвующих в фактическом управлении ... |
| регистрация оффшоров под заказ | Регистрация компании по заданным клиентом критериям в необходимой клиенту юрисдикции, с определенным названием, а также с использованием номинального сервиса или без него. |
| s.w.i.f.t. | Society for worldwide interbank financial telecommunications. |
| true settlor | The true grantor is not the true settlor, andhis or her identity is kept quite private by the trustee. |
| vintage company |
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| trust protector | A person appointed by the settlor toover |
| adverse trustee | One who has a substantial, beneficialinterest in the trust assets as well as the income or benefits derived fromthe trust. a trustee that is related to the creator by birth, marriage or inan emplo... |
| asset manager | - A person appointed by a written contractbetween the ibc (or the exempt company) or the apt and that person to directthe investment program. it can be a fully discretionary account orlimitation...
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| asset protection trust (apt) | A special form of irrevocabletrust, usually created (settled) offshore for the principal purposes ofpreserving and protecting part of one`s wealth offshore against creditors.title to the asset is ... |
| badges of fraud | Conduct that raises a strong presumptionthat it was undertaken with the intent to delay, hinder or defraud acreditor. |
| bank of international settlements (bis) | Structured likeamerica`s federal reserve bank, controlled by the basel committee of theg-10 nations` central banks, it sets standards for capital adequacy amongthe member central banks. |
| business trust | - A trust created for the primary purpose ofoperating or engaging in a business. it is a person under the internalrevenue code (irc). it must have a business purpose and actually function asa bu...
|
| captive bank | - Bank intended to provide services to the promoter andassociates of the promoter, usually an international group of companies.
- Wholly owned subsidiary of a multinational group of com...
|
| captive insurance company | Insurance company established by a companyor international group to provide insurance (or reinsurance) for thepromoter and associates of the promoter. |
| committee of advisors | Provides nonbinding advice to thetrustee and trust protector. friendly towards settlor but must stillmaintain independence. |
| committee of trust protectors | An alternative to utilizingmerely one trust protector. friendly towards settlor, but must remainindependent. |
| companies act or ordinance | Legislation enacted by a taxhaven to provide for the incorporation, registration and operation ofinternational business companies (ibcs). more commonly found in thecaribbean tax havens. for a typi... |
| controlled foreign corporation (cfc) | - An offshore companywhich, because of ownership or voting control of u.s. persons, is treated bythe irs as a u.s. tax reporting entity. irc 951 and 957 collectively definethe cfc as one in whic...
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| corporate officers | Another "cabinetlike" institution, sometime partof the board of directors: president, secretary and treasurer etc. theseindividuals have the right to represent the company to third parti... |
| custodian trustee | A trustee that holds the trust assets inhis or her name. |
| discretionary trust | A grantor trust in which the trusteehas complete discretion as to who among the class of beneficiaries receivesincome and/or principal distributions. there are no limits upon the trusteeor it woul... |
| double taxation agreement (or double tax treaty) | Agreement betweentwo countries intended to relieve persons who would otherwise be subject totax in both countries from being taxed twice in respect of the sametransactions or events. |
| exempt company | A company exempted from tax or from compliance withspecified regulations of the country in which it is established. |
| exempt trust | A trust established in a country where the governmentissues a guarantee that the trust income and property will not be taxed fora specified number of years no matter what laws are subsequently pas... |
| exequatur | Recognition of a country`s consul by a foreign government. |
| expatriation | The removal of one’s legal residence or citizenship fromone country to another. expatriates from third world countries enter oecdcountries to search for better income opportunities than they... |
| family holding trust | A trust that is created specificallyto hold the family`s assets consisting of real and/or personal property. |
| family limited partnership (flp) | A limited partnershipcreated for family estate planning and some asset protection. it is familycontrolled by the general partners. a highly appreciated asset istransferred into the flp to achieve ... |
| flight capital | - Money that flows offshore and likely neverreturns. flight is exacerbated by a lack of confidence as government growswithout bounds.
- Капитал, переводимый из одной страны в другую (во...
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| foreign bank accounts (u.s.) | Every united states resident,partnership, corporation, estate or trust must advise the united statestreasury of any financial interest in or signature authority over a foreignbank, securities or o... |
| foreign investor in real property tax act of 1980 (firpta) | Under firpta and the economic recovery act of 1981, unless an exemption isgranted by the irs, upon the sale of real property owned by offshore(foreign) persons, the agency, attorney or escrow offi... |
| foreign person | Any person, including a u.s. citizen, whoresides outside the u.s. or is subject to the jurisdiction and laws of acountry other than the u.s. |
| foreign personal holding company (fphc) | Different than acontrolled foreign corporation. discuss with your cpa. |
| fraudulent conveyance | A transfer of an asset that violatesthe fraudulent conveyance statutes of the affected jurisdictions. |
| free zones | Free zones are designated areas which receive specialtreatment through their exclusion from the area to which the country`snormal customs rules apply. a free port is one at which imports may belan... |
| gmbh | A german form of a limited liability corporation. |
| grantor trust | - A trust created by a grantor and taxed tothat grantor (settlor).
- A mechanism of issuing mbs wherein the mortgages` collateral is deposited with a trustee under a custodial or trust ...
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| headquarters company | A company organized in a foreign country,usually a tax haven, which exclusively services its affiliate companiesthrough managing or administering activities. it does not buy or sellproducts and do... |
| high net worth (hnw) person | An individual with more than$1,000,000 in liquid assets to manage. |
| homestead exemption | State or federal bankruptcy laws thatprotect one`s residence from confiscation by a judgment creditor or loss ina personal bankruptcy. |
| incomplete gift | Where the settlor has reserved the rightto add or delete beneficiaries to the trust, it is construed as anincomplete gift. |
| independent trustee | A trustee who is independent of thesettlor. independence is generally defined as not being related to thesettlor by blood, through marriage, by adoption or in an employer/employeerelationship. |
| interfipol | International fiscal police. the tax crimecounterpart to interpol. |
| international business company (ibc) | A corporation formed(incorporated) under a company act of a tax haven, but not authorized to dobusiness within that country of incorporation; intended to be used forglobal operations. owned by mem... |
| international financial and banking centre (ifc) | A countryidentified as being a tax haven. |
| international trust | A cook islands term for a special typeof an asset protection trust (apt). governed by the laws of the cookislands. |
| interpol | International criminal police organization. thenet-work of multinational law enforcement authorities established toexchange information regarding money laundering and other criminalactivities. mor... |
| layered trusts | Trusts placed in series where thebeneficiary of the first trust is the second trust; used for privacy. |
| letter box company | A corporation set up in a tax haven with nothingmore than a mailing address to take advantage of tax provisions. severelycriticized in many quarters as an evasive measure, the company whoseexisten... |
| letter of wishes | Guidance and a request to the trusteehaving no binding powers over the trustee. there may be multiple letters.they must be carefully drafted to avoid creating problems with the settloror true sett... |
| limited liability company (llc) | - Consists of member ownersand a manager, at a minimum. similar to a corporation that is taxed as apartnership or as an s-corporation. more specifically, it combines the morefavorable characteri...
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| lllp | Limited liability limited partnership. intended toprotect the general partners from liability. previously, the general partnerwas a corporation to protect the principals from personal liability. u... |
| mavera injunction | A court injunction preventing thetrustee for a trust from transferring trust assets pending the outcome of alaw suit. |
| mutual legal assistance treaty (mlat) | An agreement amongthe u.s. and many caribbean countries for the exchange of information forthe enforcement of criminal laws. u.s. tax evasion is excluded as not beinga crime to the offshore countr... |
