碩士 / 國立雲林科技大學 / 財務金融系碩士班 / 93 / The inheritance tax is usually regarded as tax on the wealthy, which serves the purpose of minimizing the gap that is increasingly widened due to inheritance, between the rich and the poor. However, more and more taxpayers qualify for the highest inheritance rate as the national income increases and the tax audit technology advances. The bad news is that the highest inheritance rate will be raised to 50 percent when the value of inheritance exceeds 100 million dollars. Consequently, more and more inheritance tax planning is developed to meet the customers’ needs.
In the past, inheritance tax planning was developed domestically with limited financial instruments due to regulation restrictions. Therefore, inheritance tax planning was not effective. For example, transfers of properties were conducted domestically, which made it easy for the government to audit the transfers. When there were alternations or differences in applying tax legislations, disputes often arose.
Offshore companies are the services provided by small island countries to collect only registration and administration fees without any tax. Offshore companies can conduct business activities worldwide without tax burden, which are commonly utilized in trading and foreign investments.
The thesis elaborates in details on how to take advantage of offshore companies as inheritance tax reduction tools. Offshore companies can be utilized to avoid high inheritance tax and reduce income tax. In addition to instructions, the thesis provides real examples for illustration, in the hope of inspiring inheritance tax planners.
| Identifer | oai:union.ndltd.org:TW/093YUNT5304045 |
| Date | January 2005 |
| Creators | Kai-wen Cheng, 鄭凱文 |
| Contributors | none, 黃嘉興 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 71 |
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