"It is perfectly elementary that a foreign government cannot come here - nor will the courts of other countries allow our government to go there - and sue a person found in that jurisdiction for taxes levied and which he is declared to be liable in the country to which he belongs."
Viscount Simonds (Government of India, Ministry of Finance (Revenue Division) v Taylor and Another [1955] 1 All ER 292 at 293, citing with approval Rowlatt J. in King of the Hellenes v Brostrom ([1923] 16 Lloyd's Rep at p 193).
INTRODUCTION
The selection of the most suitable jurisdiction for either international trade or investment can often be difficult and requires very careful consideration.
Most offshore jurisdictions are free from foreign exchange controls and have introduced company legislation to cater for a diverse range of international business requirements. It is important to select a jurisdiction that is well suited to specific corporate and personal needs.
