When it comes to negotiating commercial real estate deals, our associates Trans Pacific Property Consultants can help you close the deal in a tax free environment. If you need banking services or a trust to secure assets, contact Guardian Trustees Ltd. And your new offshore company is only a click away, with Moores Rowland, if you would like to get going today.

Shelf Companies

Our shelf companies have been very popular and we have several available for you right now.There are a number of reasons why a shelf company might be valuable to you. You might need a company that was in existence before a certain date. Or, you might need a company or an offshore trust and bank account instantly, without waiting the normal 24 hour period it takes to set one up.

Visitors to our web site can:

• Access complete information about Moores Rowland VanuatuIncorporate offshore companies "on line" for a variety of jurisdictions, including Vanuatu, British Virgin Islands, Delaware, Isle of Man, Channel Islands etc.Apply for the settlement of a Discretionary TrustObtain up to the minute news about Moores Rowland, Vanuatu and new opportunities in offshore financeDownload our complete brochure, newsletter, and application forms for trusts and offshore companies
• Obtain details of our associate companies and their services including:-
  • Pacific Bank LimitedGuardian Trustees LimitedTranspacific Property Consultants Limited
  • Project Development Group Limited

Our Market

Our primary market is other professional accountants, lawyers, and financial advisors. Our wholesale rates are oriented to this professional market and as such are the most competitive rates in the region.

Our Advantage

There are significant advantages to Moores Rowland’s offshore services compared with company wholesalers who operate from metropolitan countries. Perhaps the most important of these advantages is complete confidentiality. Onshore company wholesalers are simply more prone to information leaks. By incorporating directly an offshore location with a dedicated offshore company wholesaler such as Moores Rowland, you:

• Maximize confidentiality,
• Eliminate onshore records linking you or your client to the offshore entity.

So, if you need to structure your international operations offshore and wish to utilize our services, you can link up to our office directly via the Internet at www.mooresrowland.com.

How to choose an Offshore Center

The classic offshore areas are characterized by low or no taxes, low compliance regulations and flourishing financial sectors. They are generally "Island" in the nature. Of course onshore tax havens exist as well, such as Andorra and Liechtenstein. The use of offshore companies and trusts in planning has grown dramatically in recent years and accordingly so has competition between centers.So, what is the best offshore area to incorporate? Unfortunately, there is no standard reply. It really depends on what the client intends to use the offshore vehicle for and upon his own personal and business circumstances. As a minimum the following factors must be considered of the country contemplated.Tax regime;

• Political and economic stability;Quality of communication links;The legal system;Degree of confidentialityExchange control and banking facilities;Costs (both professional and access);
• Statutory compliance requirements.

Assuming the business practicalities and location are suitable and convenient, and you are comfortable with the nature of the above criteria, you must always remember that the tax and other benefits which can be obtained will depend upon the country of residence and possibly the domicile of the beneficial owner and any relevant anti-avoidance legislation.

TYPICAL USESIntroduction to Offshore Tax Planning

The world of offshore financial centers has become a hot-bed of competition. This is being fueled by increasingly mobile entrepreneurs, expatriate employees, wealthy retirees and still increasing international trade and business activity. Add to that the phenomenal improvement in communications in recent years and the fact that the infrastructure and development costs of establishing a financial center are relatively affordable to undeveloped countries and you can appreciate how and why this competition is growing.Many of the established financial centers have experienced considerable growth over the past 10 years. A few have suffered major set-backs arising from scandals relating to fraud or drug offences, and to a large extent such events reinforced the pressure that for some years had been coming from a variety of sources - such as national taxation authorities - for better regulation of international services such as banking to prevent illicit activities.Regulation of the financial services industry is now well established, and this has insured the safety of offshore finance for all involved.  Today, an offshore financial center will offer many or all of the following products and services:

• Low or no taxation for offshore activitiesBanking services (onshore and offshore)Offshore Fund management (including mutual and pension funds)Professional support servicesTrusts and foundationsTrusteesAdministratorsStock exchangesOffshore (and onshore) companies or branches (for trading, investment or asset-holding purposes)Operational headquarters privilegesCompany directorsCaptive insurance companiesShipping registryPatent and trade mark registriesTax privileges for expatriate employees, and
• Tax privileges for resident foreigners.

Tax Havens and Financial Centers

Around the world there are many tax havens (those territories offering very low local tax exposures for foreigners) or financial centers (those territories with specific tax advantages designed to operate across a wide range of offshore financial service industry activities and which have infrastructure and legislative support for such activities). Some countries that are not usually thought of as tax havens can be just as effective given the right circumstances; for example, the UK can offer tax advantages to foreign domiciled individuals, as can Belgium.

Other countries have different attractions and tax shelter opportunities for foreigners. But a tax haven or tax shelter is not usually used in isolation. It will only be truly effective if used within an arrangement that is effective in relation to the domestic legislation of all countries that have or may have an interest in the arrangement - a chain is as strong as its weakest link. The basic requirements of a tax haven are:-

Virtual absence of tax on income and capital (sometimes however it can actually be beneficial if there is a small tax and a series of double taxation agreements).Nil or low withholding taxes on remittances from the tax haven.No exchange control restrictions on foreign capital.Political and economic stability.Good communications.

A wide range of local professional services.

Tax havens can have a useful role in multinational corporate tax planning if they have a tax treaty network, otherwise they are of limited value so far as flows of dividends, interest and royalties are concerned which emanate from countries that impose withholding taxes.

Tax havens without treaty networks can nevertheless offer the possibility of lessening the highest rates of tax in some other areas of activity. Very often an offshore company - whether trading, investment or holding - is owned by shareholders or a parent company in a high taxed jurisdiction, or if it is controlled in such a jurisdiction, the tax advantages are reduced or eliminated - but this is not a universal truth!

For individuals and trusts, tax havens can offer substantial advantages depending on the ultimate residence of the individual or trustee and the activity being carried on. Passive holding companies and trusts may particularly enjoy exemption from capital gains tax and estate taxes in the country where assets are situated. They are often used as a means to safeguard assets for a long-term family use, for will planning or to distance beneficial ownership from an individual for asset protection purposes.

View and print out the forms and act now!Download the forms (130kb self expanding rtf file)Or Download them as a zip file

Contact Information

If you would like further information on any of the services we provide, please contact the office below or feel free to come and visit us in Port Vila, Vanuatu for an obligation free consultancy.

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