Litigation, including with the participation of international companies affect the approach of the tax authorities (judicial precedents Shell, Cargill). 80% of revenues from the use and sale of integrated circuits (less direct operating expenses) is exempt from income tax - the effective tax rate is not more than 2%. From 1 January 2013 dividends received by non-residents are not taxed, regardless of interest. On possible options (some call them tax scheme). Company Registration in Canton Appenzell.
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