Anyone can benefit from the often greater returns to be derived from offshore investments, simply by choosing to invest offshore rather than onshore. But to benefit from the low individual taxation regimes available offshore, one of two things has to be true: either the individual must have residence offshore, or, for a resident in a high-tax area, there must be an effective offshore structure which to some extent distances offshore gains from the onshore tax net.

Offshore residence is examined in detail in various sections of www.lowtax.net. In each jurisdiction, there are sections devoted to individual taxation and to the rules for immigration, residence and work permits.

Offshore structures to break the link between a tax-payer in a high-tax jurisdiction and his gains in a low-tax jurisdiction has traditionally boiled down in most cases to trusts. There are corporate structures that can be used, but by and large they are only suitable for real business situations.

Trusts, which are based in 600-year old English common law, have been in common use for offshore asset protection for nearly 100 years. Unfortunately, the high-tax countries have therefore had plenty of time to defend themselves against trusts, and by now their usefulness has been severely compromised for the residents of many high-tax countries.

www.lowtax.net contains detailed analysis of the regime for trusts for each of the 26 jurisdiction covered. Information about the usefulness of trusts for the residents of particular high-tax countries is readily available from tax advisers in those countries themselves.