Many people engaging in specialised professional activities such as construction, engineering, aviation, finance, computers, film production, and recreational services, can greatly reduce the amount of taxes payable after founding a personal service company in an offshore jurisdiction.

An offshore company can conclude contracts with natural persons concerning the provision of their services in other countries and the funds earned can be accumulated with decreased or even without local taxation in an offshore territory. Payments to a natural person can be structured in such a way that his income taxes are minimal.

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