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Double taxation agreement (or double tax treaty)
Глоссарий по оффшорам |
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.
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Exempt company, английский
A company exempted from tax or from compliance withspecified regulations of the country in which it is established.
Discretionary trust, английский
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 would cease to be a discretionary trust. the letter of wishes couldprovide some guidance to the trustee without having any legal and bindingeffects. provides flexibility to the trustee and the utmost privacy.
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