NO.PZ202411210200000103
问题如下:
For its clients who reside in the Cayman Islands, Belmont provides:选项:
A.onshore services only. B.offshore services only. C.both onshore services and offshore services.解释:
B is correct. Providing access to US investments to clients who reside in the Cayman islands would be considered an offshore service. “Onshore services are provided within the client’s primary country of residence, which is typically where they are considered to be resident for tax purposes. Offshore services, on the other hand, are offered outside of the client’s primary country of residence.”
讲义上写,offshore service is offered outside of the client's primary country of residence.
本题,说这个客户住在cayman,然后这个公司也在cayman,那么对于这个客户来说,这个公司也是提供的Offshore service吗?
如果是,那么就是说,因为这个公司给这里的居民提供了外国产品,那么就算是离岸服务?
这个onshore and offshore service是按照 投资的服务来源国 界定 还是人和公司的所在地来界定?