TAXATION PLANNING FOR HIGH NET WORTH INDIVIUALS

碩士 === 國立中央大學 === 財務金融研究所 === 96 === High net worth individuals usually face high taxation rate, hence tax saving plans are important when managing their assets. The professionals engaged in wealth management, such as accountants or financial advisers, usually set up shell companies to hold the ass...

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Bibliographic Details
Main Authors: Ling-Chen Lin, 林玲真
Other Authors: Tzu-Kuan Chiu
Format: Others
Language:zh-TW
Published: 2008
Online Access:http://ndltd.ncl.edu.tw/handle/16423975977689181220
Description
Summary:碩士 === 國立中央大學 === 財務金融研究所 === 96 === High net worth individuals usually face high taxation rate, hence tax saving plans are important when managing their assets. The professionals engaged in wealth management, such as accountants or financial advisers, usually set up shell companies to hold the assets of those high net worth individuals in order to achieve goals in tax saving. This article covers tax saving plans as well as case studies. It explores tax planning using shell companies which covers: tax regulations and asset management of high net worth individuals, analysis for investment shell company vs. real estate shell company; establishment and management of off-shore companies and off-shore accounts as well as using trust accounts in the framework for asset management. Lastly, an analysis is performed on tax planning for creating a shell investment company, a real estate company and an off-shore company. In conclusion, by implementing shell companies in order to create tax efficiency is in line with international tax trend. With the assistance from the professionals, the high net worth individuals are able to efficiently management their assets and advance their tax planning legitimately.