Is Belize An Online Tax Haven For E-commerce Companies?

Belize is a well-known offshore jurisdiction with special legislation for the establishment of Offshore Trusts and International Business Corporations (“IBC”). The existence of an exempt tax regime makes it an attractive jurisdiction for certain activities, including offshore e-commerce. However, the classification of Belize as a tax haven by the Organization for Economic Cooperation and Development (“OECD”) might raise concerns as to the future of this favorable regime.

The following questions have been addressed in this article:

What are the characteristics of the Export Processing Zone?
What are the main characteristics of Belize’s tax regime?
Can Belize be viewed as a tax haven?
What does Belize have to offer to e-commerce businesses?


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