A- THE SETUP

  UK HOLDING LTD

  OWNERS 100% Offshore Company (owned by the CLIENT)

  1 DIRECTOR

  Actionnaire 100% une Société offshore (100% du Client)

  B- ACTION 

  UK HOLDING LTD

  TAKES MIN 10%  PARTICIPATION IN  ANY OTHER COMPANY

  Prendra une participation dans une Société  de minimum 10%

  C- ACTION 

 THE COMPANY PAYS A PROFIT TO THE UK HOLDING LTD

  Her shareholder (min 10%)

  La Société  paye à la Holding des Profits, Licenses , Royalties ou Droits.

  D- ACTION 

  PROFITS-DIVIDENDS ARRIVES IN THE UK HOLDING

  UK HOLDING PAYS 95% of her Profits as DIVIDENDS TO THE BVI Offshore Company

  Who is the sole 100% owner .

  NO WITHOLDING TAXES IN THE UK AND NO TAXES IN THE Offshore Company.

  Pas de retenues d'impôts à Londres sur les Profits qu seront repayés à la Société Offshore du Client.

  UK Holding Ltd payera ainsi 95% de ses Profits à son Actionnaire Offshore unique.

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  UK-HOLDING & HER OFFSHORE COMPANY SETUP CHARGES

  Charges Full setups and contracts Euro 4.650

  Our company pack includes everything needed to start trading.

  This professional presentation package provides all the basic legal requirements to enable you to

  commence trading immediately.

  The company starter pack includes the following:

           ◙ Original certificate of incorporation HOLDING and her Offshore Company                                    

           ◙ 3 Bound copies of the Memorandum & Articles of Association    

           ◙ Completed minutes of the first board meeting

           ◙ Company Register (Allotments, Transfers, Mortgages, Debentures,

              Directors & Secretaries, International Directors, Minutes and Share Certificates)

           ◙ London Phone and Fax number deviated to your home phone.

              Yearly Maintenances Euro 2.885 from the Second Year.

   The LAW

   The UK government has introduced a corporation Tax Exemption for the capital gains of companies with

    substantial shareholdings in other companies.

    The legislation sets up the UK as a major international holding company location, and is

    likely to draw business away from the Danish and Benelux international holding company regimes.   
    The exemption is from UK corporation tax which otherwise applies to the capital gains of UK companies.

    The rate of corporation tax for a UK holding company is 30% so the exemption is a significant development

    The investing company must have held a "substantial shareholding" in the investee.

    A substantial shareholding is a holding of not less than 10% of the ordinary share capital of the investee

    company.

    There is no dividend withholding tax in the UK, so a UK IHC can pay dividends to non treaty-protected entities.
    There is no capital duty in the UK and no minimum paid up capital requirements.shareholdings in other

    companies.

    The legislation sets up the UK as a major international holding company location, and is likely to draw business

    away from the Danish and Benelux international holding company regimes.

   
    The exemption is from UK corporation tax which otherwise applies to the capital gains of UK companies.

    The rate of corporation tax for a UK holding company is 30% so the exemption is a significant development

    The investing company must have held a "substantial shareholding" in the investee

     A substantial shareholding is a holding of not less than 10% of the ordinary share capital of the investee

    company.

    There is no dividend withholding tax in the UK, so a UK IHC can pay dividends to non treaty-protected entities.
    There is no capital duty in the UK and no minimum paid up capital requirements.

     La LOI   

   Le Gouvernement Anglais a introduit une exemption d'impôts sur les profits de Sociétés qui détiennent

    une bonne partie des parts dans d'autres Sociétés.(min 10%)

    Cette Loi donnera un avantage important a Londres dans le secteur du Holding International.

    Il n'existe pas de rétention d'impôts sur les dividends à Londres , ainsi la Holding pourra payer le dividend

    ou elle le veut dans le Monde Entier et sur n'importe quelle compte bancaire de son Actionnaire..

    PRACTICAL - EXAMPLE

   1-UK Holding 2-European Fashion Company 3-Offshore Company "BVI"

0

    A Company incorporated under the laws of an Offshore Country ("BVI") owns and holds copyright and

    design rights for the advertising of Fashion products.

    Under the terms of a license agreement between the BVI Company and a UK incorporated and resident

    Holding company, the BVI Company grants the UK company, inter alia, the right to grant sub-licenses to

    other companies in territories outside the United Kingdom.

    The UK Company agrees to pay the BVI Company a percentage of the royalties it receives from the

    companies to whom the UK Company granted sub-licenses.

    In arrangements of this nature, the UK company will typically pay the BVI company, 90%-95% of the

    royalties it receives from the sub-licenses although regard must always be held as to what would be an

    arms' length percentage particularly if the BVI and UK company are under ultimate common control.

    The UK Company will only be required to pay corporation tax on the margin it retains between the

    royalties received from abroad and the royalties it pays back to the BVI Company under the respective

    license agreements.

    Furthermore, provided the UK Company can demonstrate that the rights do not relate to UK works or

    designs,the UK Company can pay royalties to the BVI Company without any UK withholding tax.

    In conclusion therefore, correctly structured, the use of a UK company within a licensing arrangement

    involving copyright or design rights can result in an overall tax rate in the UK of as little as 1%-2% !!!

   1-UK Holding 2-European Fashion Company 3-Offshore Company"BVI"

    Une Société incorporé sous les lois des BVI(offshore) détiens et tiens les droits Copyright et Design pour

    le marketing des produits Fashion.

    Sous les termes d'un agreement de license entre la BVI(offshore) et une Holding UK , la BVI donne le

    droit à son partenaire Holding UK de donner des sous-licenses a d'autres sociétés en dehors des UK

   .(Angleterre) ,par exemple dans une société Fashion en Europe.

    La Holding UK conviendra avec la BVI de payer une partie des royalties qu'elle recevra des sous-licenses

    de la société Européenne qui rentreront sur son compte.

    La Holding UK payera 90-95% des royalties que l'Européenne lui paye et qui sont rentrées chez elle

    (Holding UK) La Holding UK payera que des impôts sur la différence qu'elle reçoit entre les Royalties

    reçues et repayées a son partenaire BVI(offshore).

    Si la Holding UK pourra démontrer que les Droits ou Royalties ne sont pas dérivées de revenus réalisés

    au UK (Angleterre) il n'y aurait AUCUNE retenue d'impôts sur les DIVIDENDS renvoyés a la BVI.(qui a

    son compte bancaire offshore).

    La Holding détiendra minimum 10% de participations dans l'Européenne Fashion.

    Conclusion ainsi cette utilisation de la mise en place d'une Holding UK résulte a une Taxation de

    seulement 1-2% !!!!

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