E haʻi wale aku mākou iā ʻoe i nā nū hou a me nā mea hou.
Hōʻike pololei ʻia ka loaʻa kālā o ka hilinaʻi ma ka hoʻihoʻi ʻauhau o nā mea e pōmaikaʻi nei. Ma muli o ia mea he mea hāʻawi kālā, kahi hilinaʻi kahi a ka mea hana (a mea hāʻawi paha) e mālama ai i kahi hoihoi i ka loaʻa kālā a me nā kālā i loko o ka hilinaʻi. ʻAʻole ia i ʻike ʻia ma ke ʻano he ʻauhau ʻauhau ʻokoʻa i hoʻokaʻawale ʻia mai ka mea hāʻawi kālā no nā hana ʻauhau. ʻO ia, no laila, "Neutr Tax Tax" i ka mea hāʻawi. No laila, no ka ʻauhau ʻauhau, like ia me ka mālama ʻana i nā kālā i kou inoa. Mai kahi manaʻo palekana o ka waiwai, eia nō naʻe ka ʻokoʻa ma waena o ka mālama ʻana a mālama ʻole i kāu kālā ponoʻī. Hiki iā ia ke hala i nā hōʻemi ʻauhau waiwai a me nā hoʻoliʻiliʻi hoihoi molaki i kāu hoʻi ʻauhau pilikino.
He ʻĀpana ʻo ka laikini hilinaʻi nui he ʻona nāna e paʻa i kahi laikini hilinaʻi nui e like me ka mea i kauoha ʻia e ke Kanawai Hui Pūʻali a me Trust, 1990 a hiki i ka mea paʻa ke hoʻomau i ka ʻoihana hilinaʻi me ka ʻole o nā kapu. ʻO ka ʻoihana hilinaʻi e like me ia i ho'ākāka ʻia e kēia Kānāwai ke ʻano o "ka ʻoihana o (a) ka hana ʻana ma ke ʻano he kahu waiwai ʻoihana, pale a luna hoʻomalu paha o kahi hilinaʻi a i ʻole ka hoʻoponopono ʻana, (b) ka mālama ʻana a i ʻole ka hoʻokele ʻana i kekahi hilinaʻi a i ʻole ka hoʻoponopono ʻana, a (c) ka hoʻokele ʻoihana e like me ka mea i wehewehe ʻia e ke Kānāwai Hoʻokele Kamupene, 1990.
He ʻĀpana ʻo ka laikini hilinaʻi nui he ʻona nāna e paʻa i kahi laikini hilinaʻi nui e like me ka mea i kauoha ʻia e ke Kanawai Hui Pūʻali a me Trust, 1990 a hiki i ka mea paʻa ke hoʻomau i ka ʻoihana hilinaʻi me ka ʻole o nā kapu. ʻO ka ʻoihana hilinaʻi e like me ia i ho'ākāka ʻia e kēia Kānāwai ke ʻano o "ka ʻoihana o (a) ka hana ʻana ma ke ʻano he kahu waiwai ʻoihana, pale a luna hoʻomalu paha o kahi hilinaʻi a i ʻole ka hoʻoponopono ʻana, (b) ka mālama ʻana a i ʻole ka hoʻokele ʻana i kekahi hilinaʻi a i ʻole ka hoʻoponopono ʻana, a (c) ka hoʻokele ʻoihana e like me ka mea i wehewehe ʻia e ke Kānāwai Hoʻokele Kamupene, 1990.
He ʻāpana ʻo ka laikini hilinaʻi palena ʻia he ʻona nāna e hoʻopaʻa i kahi laikini hilinaʻi kūpono e like me ka mea i kauoha ʻia e nā Banks a me nā ʻoihana ʻo Trust Trust, 1990 a ʻae i ka mea paʻa e hoʻomau i ka ʻoihana hilinaʻi me nā kapu e hōʻike kikoʻī ana i nā lawelawe kahu i kahi
ʻO kahi ʻāpana i hoʻopaʻa inoa ʻia e like me ka mea i ho'ākāka ʻia e ka International Business Company Act ("IBCA") ʻo ia hoʻi "ke kanaka i kekahi manawa e hana ana i nā hana o ka luna i hoʻopaʻa inoa ʻia o kahi hui i hoʻohui ʻia ma lalo o kēia Kānāwai e like me ka ʻāpana (1) o ka ʻāpana 39" ( o ka IBCA).
ʻO kahi Agent i ʻae ʻia kahi kanaka i koho ʻia e kahi ʻoihana hilinaʻi e hana ma ke ʻano waena ma waena o ka mea laikini a me ke Komisina.
ʻO ke keʻena kumumanaʻo ke keʻena o ka Luna Hoʻokele a i ʻole kahi laikini hilinaʻi me kahi kino i ka (British) Virgin Islands.
He hui hilinaʻi kahi ʻoihana e hāpai i ka ʻoihana hilinaʻi e like me ia i wehewehe ʻia ma (2) ma luna.
Ma lalo o ke Kānāwai Hoʻokele Kamupene, 1990, koi ʻia kahi luna ʻoihana e loaʻa ka palena iki o ke kālā he iwakālua ʻelima kaukani kālā (US $ 25,000).
ʻO nā koi palena iki no ka loaʻa ʻana o kahi laikini hoʻokele ʻoihana:
ʻO ka uku noi noi he ʻelua haneli kālā US ($ 200).
Manaʻo kūikawā: ʻaʻole loa kēia mau koi.
Kaha:
Ua kupu mai kahi ʻae i kēia manawa, i nā manawa wale nō i:
e hāʻawi ʻia nā laikini hoʻokele ʻoihana i nā ʻoihana ʻē aʻe ma mua o nā ʻoihana me nā kuleana kūloko a me kahi noho kino i ka BVI. I nā kūlana ʻelua, manaʻo ʻia ka ʻoihana e hoʻokumu i kāna kū i ke kino a noi no kahi laikini hilinaʻi nui i loko o ʻelua mau makahiki o ka hāʻawi ʻia o ka laikini hoʻokele ʻoihana. E noi nā hui ʻē aʻe āpau i kahi laikini hilinaʻi nui.
Haʻaheo mau mākou i ka lilo ʻana i mea lawelawe waiwai kālā a me ka ʻoihana Hoʻokele i ka mākeke kūwaho. Hāʻawi mākou i ka waiwai ʻoi aku ka maikaʻi a me ka hoʻokūkū iā ʻoe e like me nā mea kūʻai aku i waiwai e hoʻololi i kāu mau pahuhopu i kahi hopena me kahi papa hana maopopo. ʻO kā mākou pane, kāu kūleʻa.