WYSPY KAJMANA JAKO PRZYKŁAD OAZY PODATKOWEJ

Key words: tax haven, types of tax havens, Organisation for Economic Cooperation andDevelopment, white, grey, black list, favorable taxationSummaryThe author discusses the problem of tax havens which create the conditions fordoing business in terms of taxation. Tax refuges are areas attractive to investorscoming from countries where the tax load are high for different persons violatingor breaking the law. Organisation for Economic Cooperation and Developmentpublishes several times a year the list of countries reffered to as tax havens. Thisis a list of white, grey, black. The first of them includes countries which largelyfulfill wordly standards of tax, the second covers the countries that have agreed tothis but have not done so, and the third – refers to countries that are not committedthemselves to make the necessary changes. The purpose of this article is to showhow offshore companies are created on Cayman Islands and to investigate theirlegal and tax aspects. Cayman Islands are an example of a tax haven. They areenrolled in the OECD grey list.