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The business model of the British Virgin Islands and Panama

Pires, Armando José Garcia
Working paper
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URI
http://hdl.handle.net/11250/166676
Date
2013-09
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  • Working papers (SNF) [809]
Abstract
In this note, we describe the history and the main characteristics of the tax havens The British Virgin Islands (BVI) and Panama. We discuss the financial channels used in these jurisdictions to move money and assets across borders, such as the incorporation of corporations (known as International Business Corporations), trusts that are financial holding companies, asset management companies, and captive insurers. We also analyze what steps these jurisdictions have been taking to increase the transparency in international capital transactions, to fight tax evasion and tax fraud, and to cooperate with tax authorities in foreign countries.
Publisher
SNF
Series
Working paper;31/13

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