Corporate Tax Avoidance
Tax havens, postbox companies and offshore structures (20.09.05)
In April 2004, the Berne Declaration strongly criticized Winterthur-based coffee trading company VOLCAFE for its use of an offshore structure. Since VOLCAFE conducted some business activities through the Jersey-based subsidiary, any profits arising from those transactions were not subject to taxation. Three months later VOLCAFE dismantled the controversial postbox company.
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Tax havens, postbox companies and offshore structures (78 KB) |
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Berne Declaration Proposal for the inclusion of Tax as a CSR issue in the coffee trade (60 KB) |
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Coffee Tax Code Notes by Tax Research Ltd. (83 KB) |
