The Application of the "Acte Clair" doctrine of the ECJ in Tax Matters

Article 234 of the unified version of the European Union Treaty states that any court of a Member State can request the Court of Justice of the European Union (hereinafter to be referred also to as EC...

The european approach to "abus de droit" in tax matters

Tax avoidance and "abus de droit" The right of the taxpayer to subject its income or property to the less burdensome tax the legislator offers is defined as the legitimate tax saving principle. F...

Jurisdictions

  • Cyprus has a stable government, economy and legal system and joined the European Union in 2004. In July, 2002, as part of the Income Tax Act No. 118(I) of 2002, Parliament approved a uniform 10% corporate tax rate, that gives Cyprus one of the lowest rate in the EU. Cyprus…
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  • Ireland is one of the longest established low tax jurisdictions within the EU.  It holds certain attractions for international businesses, including a 12.5% corporation tax rate for profits from Irish trading. Ireland has an extensive and growing tax treaty network.  This reduces and, in some cas...
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  • United Arab Emirates  offers incoming business all the advantages of a highly developed economy. The infrastructure and services match the highest international standards, facilitating efficiency, quality and service. The main advantages establishing a company in UAE are zero personal and corp...
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  • United Kingdom has one of the most successful economies in the Europe. The UK attracts around 40% of all US investment in the European. This success is reflected in the number of foreign companies that have expanded into the UK. British companies popularity is due to the fact that corporate…
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Our Services

  • Exitor Group Ltd. can offer different trust structures providing a greater flexibility over the management and distribution of assets, as well as benefits in tax mitigation, asset protection estate planning and inheritance planning. Trusts can be one of the most effective ways to protect assets,...
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  • Valued Added Tax (VAT) regulations affect most routine transactions in all EU jurisdictions.  They may be onerous to implement, particularly for clients without local resources or detailed knowledge of VAT regulations. We have a long track record of managing clients’ VAT affairs. Our services c...
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  • Having prepared the financial statements, the directors are generally obliged by law to have the financial statements audited at least once a year. An audit is an independent examination of the financial statements by an independent expert (an auditor). Having conducted an examination of the financ...
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  • Exitor Group Ltd. can provide a specialized range of real estate services to private and business clients who would like to acquire, sale or lease property abroad. Our main goal is to advise our clients on using and structuring the proper entity to make their international acquisition and holdin...
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  • Exitor Group Ltd. can provide consultancy in all queries relating to nautical yachting....
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  • We implement the best tax planning strategy using all the instruments available to satisfy our client needs. In the global business scenario, international tax planning represents a primary issue to consider in order to structure a corporate or a trust finalized to optimize the taxation on income....
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  • Exitor Group Ltd. has more than 20-years professional experience in setting up company and corporate structuring services for different jurisdictions. Exitor Group’s consultants are able to identify the most appropriate jurisdiction and the best corporate and/or trust structure in order to lega...
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  • Creating new companies and structures in different jurisdictions requires banking services. Clients often do not have the capacity to establish and manage banking facilities in key markets. They need a trusted partner to assist in managing their banking affairs.
    Banking services include: Read more...
  • Under current compliance standards, in most jurisdictions it’s a duty of company directors to maintain proper accounting records including the preparation of final accounts on an annual basis together with preparation and submission of corporation tax computations and tax returns to the tax authorit...
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  • As your nominee director and secretary, Exitor Group Ltd. will deal with all company responsibilities that will include among others:
    Maintenance of statutory books ensuring that the statutory records of the company are up-to-date. Maintenance of the statutory registers. Attending meetin...
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E
xitor Group Ltd. provides advisory and management services for the establishment and administration of efficient companies and trust structures in order to optimize tax liability and administrative burden, assuring the compliance of national and inter-governmental tax laws, treaties and jurisdictions.

Exitor Group’s consultants are able to identify the most appropriate jurisdiction and the best corporate and/or trust structure in order to legally minimize your local and international tax liability and protect your assets.