WYSPY KAJMANA JAKO PRZYKŁAD OAZY PODATKOWEJ

Abstrakt

Key words: tax haven, types of tax havens, Organisation for Economic Cooperation and
Development, white, grey, black list, favorable taxation
Summary
The author discusses the problem of tax havens which create the conditions for
doing business in terms of taxation. Tax refuges are areas attractive to investors
coming from countries where the tax load are high for different persons violating
or breaking the law. Organisation for Economic Cooperation and Development
publishes several times a year the list of countries reffered to as tax havens. This
is a list of white, grey, black. The first of them includes countries which largely
fulfill wordly standards of tax, the second covers the countries that have agreed to
this but have not done so, and the third – refers to countries that are not committed
themselves to make the necessary changes. The purpose of this article is to show
how offshore companies are created on Cayman Islands and to investigate their
legal and tax aspects. Cayman Islands are an example of a tax haven. They are
enrolled in the OECD grey list.