Apple Certification Exam 9L0 509

Other examples include internet based services and group finance companies. In the 1970s and 1980s corporate 9L0 509 groups were known to form offshore entities for the purposes of "reinvoicing".
These reinvoicing companies simply made a margin without performing any economic function, but as the margin arose in a tax free jurisdiction, it allowed the group to "skim" profits from the high-tax jurisdiction. Most sophisticated tax codes now prevent transfer pricing scams of this nature.
# Financial 9L0 402 intermediaries. Much of the economic activity in tax havens today consists of professional financial services such as mutual funds, banking, life insurance and pensions.