Being a very efficient asset protection tool.
Exemption or reduction of income tax on Dividends from “qualifying participations” , Exemption or reduction of corporation taxes on Capital gains arising on the sale of “qualifying participations”. Deductibility of accrued and paid external and intra-group borrowing costs.
Exemption from Witholding Taxes under certain double tax treaties and of EU shareholders holding in excess of 25% the share capital if held for at least 2 years
Low income taxes on ancillary activities.
Foreigners may own 100% of all the shares