| non-grantor trust | Usually an apt created by a nra personon behalf of the u.s. beneficiaries. |
| non-resident company | A company treated by the jurisdiction in whichit is incorporated as non-resident for tax purposes or exchange controlpurposes or both. |
| offshore (os) | Offshore is an international term meaningnot only out of your country (jurisdiction) but out of the tax reach of yourcountry of residence or citizenship; synonymous with foreign, transnational,glo... |
| offshore banking | By popular usage, the establishment and operationof us or foreign banks in such offshore tax havens as the bahamas and thecayman islands. |
| offshore banking unit (obu) | A bank in an offshore financial center,not allowed to conduct business in the domestic market but only with otherobu’s or with foreign persons. |
| offshore center | A financial center used as a foreign base foroverseas operations where the investor may move in and out of his investmentfreely and which fits the needs of the user. |
| offshore centers | Countries and jurisdictions, most commonly smallislands with little to no resources for revenue, specializing in theprovision of financial services. these centers specialize and focus onoffering t... |
| offshore finance company | A company organized in a foreign country,almost always in a tax haven country, which handles such financing servicesas arranging foreign loans in eurocurrency markets and floating bonds orother fo... |
| offshore fund | - A mutual fund offering its shares to persons residentoutside the country in which it is incorporated.
- A mutual fund whose headquarters is based outside the united states.
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| offshore group of banking supervisors (ogbs) | Established in october1980 at the instigation of the basle committee on banking supervision withwhich the group maintains close contact. the primary objective of ogbs is topromote the effective su... |
| offshore holding company | A company organized in a foreign countrywhich controls one or more affiliate companies and which manages,administers or services its affiliate companies usually located outside thecountry in which... |
| offshore investment center (or jurisdiction) | A financial center usedas a foreign base for overseas operations where the investor may move in andout of his investment freely and which fits the needs of the user. largeamounts of financial asse... |
| offshore investor | An investor who is a user of a foreign basecompany in an offshore center and who may move in and out of his investmentfreely. |
| offshore profit centers | Branches of major international banks andmultinational corporations, which are established in low tax financialjurisdictions to lower taxes for the business entity as a whole. theresulting high- a... |
| offshore trading company | A company organized in a foreign country tobuy goods from an exporter in one or more other foreign countries and tosell these same goods to importers in other foreign countries. the documentsare p... |
| offshore web hosting | Hosting a web site in a different jurisdictionthan your home country jurisdiction. the web site does not need to be in thesame country the ibc is incorporated. |
| preferential transfer | A disposition of an asset that isunfair to other creditors of the transferor. |
| pre-filing notice | Mailed by the irs to parties (taxpayers) who are believed to be participating in fraudulent trust programs.the notice requests that the receiver seek professional counsel beforefiling their next t... |
| probate | - The legal process for the distribution of theestate of a decedent.
- Официальное утверждение завещания судом нотариально заверенная копия завещания
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| pure equity trust | A special type of irrevocable trustmarketed by promoters. the trust assets are obtained by an exchange of acertificate of beneficial interest in return for the assets, as opposed totraditional mea... |
| pure trust | A contractual trust as opposed to a statutorytrust, created under the common law. a pure trust is one in which there mustbe a minimum of three parties(the creator or settlor (never grantor), thetr... |
| registered company | - A company that is registered with the authoritiesof the country in which it is established. in most countries it is illegalto operate as a company without being registered.
- A compan...
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| registered office | - The registered office is the place where theregistered agent can be found. it may be the corporate office, or it may bethe office of the corporation`s attorney.
- Юридический адрес
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| resident company | A company treated by the jurisdiction in which itis incorporated or in which it conducts commercial activities as residentfor tax purposes or exchange control purposes or both. |
| revenue reconciliation act of 1995 | Proposed changes to theinternal revenue code affecting foreign trust reporting, among otherchanges. |
| settlor | - One (the entity) who (which) creates or settles anoffshore trust.
- Доверитель
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| shelf company | - A company that previously has been organized withdesignated capital and registration cost paid and is placed on an inactivebasis, with annual registration, capital and stamp duty fees currentl...
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| situs or site | The situs is the domicile or dominating orcontrolling jurisdiction of the trust. it may be changed to anotherjurisdiction, to be sited in another country or u.s. state. |
| societe anonyme (sa) | A limited liability corporationestablished under french law. requires a minimum of seven shareholders. inspanish speaking countries, it is known as the sociedad anonima. importantcharacteristic of... |
| sparbuch | An austrian numbered savings account. |
| special custodian | An appointee of the trustee in an apt. |
| special investment advisor | An appointee of the trustee inan apt. |
| stiftung | A liechtenstein form of private foundation. |
| tax clearance certificates | A certificate issued by an income taxdepartment confirming that an individual departing from a country hasfulfilled all his income tax obligations and has no arrears. the certificatemust be shown ... |
| tax exempt company | This is a company designed for companies andindividuals who are foreign to the jurisdiction in which it is registered,providing a maximum of privacy, combined with comprehensive freedoms fromlocal... |
| tax haven | - An international banking and financial centreproviding privacy and tax benefits.
- Tax haven in the "classical" sense refers to a country which imposes a low or no tax, and is used by...
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| tax regimen | The local tax treatment of income tax, foreignsource income, nonresident treatment and special tax concessions which, whencombined, form complex issues. |
| tax treaties | Tax treaties are international agreements orconventions concluded with the object of eliminating double taxation by thecontracting states. international double taxation may be loosely defined asth... |
| tranch | A bond series issued for sale in a foreign country. |
| transmogrifying | Conversion of nonexempt assets to exemptassets. |
| trust deed | - An asset protection trust document orinstrument.
- Agreement between trustee and borrower setting out terms of a bond.
- The most common method of financing real estate purch...
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| trust indenture | - A trust instrument such as a trust deedcreating an offshore trust.
- Контракт между акционером и его компанией (акционером которой он является)
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| uniform partnership act (upa) | One of the uniform type oflaws adopted by some states or used as a baseline for other states. |
