Operating loss may be carried forward indefinitely, but not carried back. Examples include Grand Caymans, Belize, British Virgin Isles. Types of Tax Havens In Bermuda, there is no income tax. Virgin Islands have very low tax rates. The Netherlands has tax treaties with other countries.
Swiss companies can operate absent full disclosure.
Selection of a Tax Haven MNC should weigh advantages and disadvantages offered by tax haven. MNC management should investigate political stability of tax haven. MNC must make certain there are adequate business facilities in tax haven.