If you arenot a citizen or resident of the United States (U.S.) and you are contemplating either making or expanding an investment in the U .S., either for yourself as an individual or for a business, you arenot alone. The U.S. is the country of first choice for many foreign investors. This is due to the fact that the U.S. offers foreign investors many advantages, some ofwhich are in short supply in today's world. The primary advantage that the U.S. affords foreign investorsisthat it endorses the economic concept of free enterprise. While it is true that the Federal and state governments have interfered with the private economy to some extent, the prevailing economic philosophy in the U .S. remains laissez faire. History has taught the U.S. that the market place allocates the finite resources of a country betterthan the government, and the advantagesoftbis philosophy have not been overlooked by foreign investors. Another attractive feature of the U .S. as an investment site is its political stability. The present form of constitutional government has presided for over 200 years, and this history provides foreign investors with a measure of security which is absent elsewhere."

This book provides a comprehensive, step-by-step plan that simplifies the myriad complexities surrounding the formation and incorporation of branch offices and subsidiary companies within such havens as the Bahamas, Bermuda, the Cayman Islands, Greece, Hong Kong, Luxembourg, Malta, The Netherlands, Panama, Puerto Rico and Switzerland. In addition, it presents detailed information on each tax haven's economic, legal, political, cultural and geographical aspects, which must be considered if such an enterprise is to operate successfully.;In this compact and informative volume, Adam Starchild reveals the secrets of tax haven business planning for the corporate executive. He details the theory and practice of haven dealings and the incorporation of holding and operating companies. He spells out the advantages and disadvantages of the multitude of haven uses that are available to all companies having any international facets to their business - whether it be manufacturing, importing components, exporting, or services.

Tax Havens for International Business is a special management report that shows how the establishment of a tax haven operation, in any of many locations worldwide, can save more money than any internal tax-shelter programme. This volume provides a comprehensive, step-by-step plan that simplifies the myriad complexities surrounding the formation and incorporation of branch offices and subsidiary companies within such tax havens as the Bahamas, Bermuda, the Cayman Islands, Greece, Hong Kong, Luxembourg, Malta, The Netherlands, Panama, Puerto Rico, and Switzerland. In addition, it presents detailed information on each tax haven's economic, legal, political, cultural and geographical aspects, which must be considered if such an enterprise is to operate successfully.

Contents: Introduction, Challenge and Benefits of Becoming a Travel Agent, Setting Up Your Home-based Travel Agency, Marketing Your Travel Services, Managing Your Travel Agency, Providing Travel Services, Booking Travel Services, Providing Travel Services for Groups, Opportunities in Commercial Travel, Using Your Travel Agency as a Stepping Stone to Global Entrepreneuring, About the Author

CONTENTS Chairman's Message -- Alfred C. Mascy Preface -- Joseph F. Vittek, Jr. Exhortation Where Do We Go From Here?-- Charles E. Rosendahl Economic and Market Analysis Basic Relationships for LTA Economic Analysis -- Preliminary Estimates of Operating Costs for Lighter Than Air Transports -- Comparative Airship Economics -- Effect of Present Technology on Airship Capabilities -- Airship Economics -- Some Economic Tables for Airships -- A Study of Design Trade-Offs Using a Computer Model -- An Economic Comparison of Three Heavy Lift Airborne Systems -- An Approach to Market Analysis for Lighter Than Air Transportation of Freight -- Market Assessment in Connection with Lighter Than Air Technical and Design Considerations Bask Relationships for LTA Technical Analysis -- The Effects of Selected Modern Technological Concepts on the Performance and Handling Characteristics of LTA Vehicles -- Boundary Layer Control for Airships -- Airship Stresses Due to Vertical Velocity Gradients and Atmospheric Turbulence -- An Aerodynamic Load Criterion for Airships -- The Planar Dynamics of Airships -- Floating vs. Flying, A Propulsion Energy Comparison -- Long Fluid Filled Bags Suspended by Line Forces -- Computer Aided Flexible Envelope Designs -- LTA Application of a Long Trailing Wire High Speed/Low Weight Reeling System Materials, Manufacturing and Operations LTA Structures and Materials Technology -- Potential Contribution of High Strength, High Modulus Aramid Fibers to the Commercial Feasibility of Lighter Than Air Craft -- Airship Construction -- Operational Considerations for the Airship in Short-Haul Transportation -- Design Aspects of Zeppelin Operations from Case Histories -- Lighter Than Air: A Look at the Past, A Look at the Possibilities -- Mooring and Ground Handling Rigid Airships -- A New Concept for Airship Mooring and Ground Handling Modern Airship Design Concepts The Slate All Metal Airship -- State of the Art of Metalclad Airships -- The Aerospace Developments Concept -- Method for Transporting Impellent Gases -- The Design and Construction of the CAD-1 Airship -- A LTA Flight Research Vehicle -- The Airfloat Heavy Lift Project Hybrid Airship Design Concepts The Basic Characteristics of Hybrid Aircraft -- A Semibuoyant Vehicle for General Transportation Missions -- The Dynairship -- Some Aspects of Hybrid-Zeppelins -- Ultra-Heavy Vertical Lift Systems-"The Heli-Stat" -- The Variable Density Aircraft Concept Airship Applications Roles for Airships in Economic Development -- The Application of the Airship to Regions Lacking in Transport Infrastructure -- Military Applications of Rigid Airships -- Potential ASW Missions for Lighter Than Air Ships -- Antisubmarine Warfare (ASW)-A Specific Naval Mission for the Airship (Abstract Only) -- The Surveillance Airship (Abstract Only) -- Airship Logistics? The LTA Vehicle: A Total Cargo System - The Transport of Nuclear Power Plant Components -- Airships for Transporting Highly Volatile Commodities -- Using Lighter Than Air Vehicles (Dirigibles) in Housing Construction -- Environic Implications of Lighter Than Air Transportation Unmanned and Tethered Systems and Applications Aerocrane-A Hybrid LTA Aircraft for Aerial Crane Applications -- Unmanned Powered Balloons -- Special Problems and Capabilities of High Altitude Lighter Than Air Vehicles -- A Practical Concept for Powered or Tethered Weight-Lifting LTA Vehicles -- A Revolutionary and Operational Tethered Aerostat System Illustrating New LTA Technology -- Technology Update-Tethered Aerostat Structural Design and Material Developments -- Two Lighter Than Air Systems in Opposing Flight Regimes-An Unmanned Short Haul, Heavy Load Transport Balloon and a Manned, Light Payload Airship -- Balloon Logging with the Inverted Skyline -- "LOTS" of LTA Applications -- Remotely Piloted LTA Vehicle for Surveillance Appendices LTA Bibliography -- Authors

When people think of Ireland, few think of the country as a place to start a business, make investments, emigrate to in search of a better life, or retire to in hopes of spending golden years in delightful activities and pursuits. These people don't realize that Ireland possesses an exceptionally high quality of life, low living costs, low crime, and low stress. Without question, Ireland has evolved into Europe's most important offshore financial center, leading to a host of significant advantages to investors. People seeking a superior land for retirement often find Ireland an excellent choice. Along with Ireland's fine investment climate, retirees enjoy free hospitalization, free transportation on buses and trains, and, in some cases, even free fuel and energy. Retirees also find the price of land and housing in Ireland to be most reasonable, and they genuinely appreciate Ireland's low rate of crime. Many people moving to Ireland feel safer in their new homes than just about anywhere else they lived. For those wishing to stay in Ireland at least part of the year, or who would like to obtain residency, Ireland is relatively easy to enter. This is particularly true if you have an Irish ancestor, and in many cases you need not have descended from this individual in a direct line. Ireland has changed remarkably in the last several years, achieving a style of living that is both comfortable and rewarding, but it is likely that the nation's future will be even brighter. During the last two decades the Irish government has invested in infrastructure and telecommunications in an effort to position the country to take part in the grand global economy. The success of this policy is obvious inIreland's steady economic gains. Furthermore, Ireland is poised to benefit from the investment of overseas companies even as its own economy continues to expand. Strong, consistent growth is expected well into the future. All this makes Ireland an extremely attractive place for relocation, retirement, and investment. Ireland, clearly, has much to offer just about everyone. Over the past 25 years, Adam Starchild has been the author of over two dozen books, and hundreds of magazine articles, primarily on business and finance. His articles have appeared in a wide range of publications around the world-including Business Credit, Euromoney, Finance, The Financial Planner, International Living, Offshore Financial Review, Reason, Tax Planning International, The Bull & Bear, Trust & Estates, and many more. Now semi-retired, he was the president of an international consulting group specializing in banking, finance and the development of new businesses, and director of a trust company. Although this formidable testimony to expertise in his field, plus his current preoccupation with other books-in-progress, would not seem to leave time for a well-rounded existence, Starchild has won two Presidential Sports Awards and written several cookbooks, and is currently involved in a number of personal charitable projects. His website is at http: //www.adamstarchild.com/

Contents: Introduction, Worldwide Opportunities in Travel and Tourism, Why You Should Establish a Travel Agency, Assessing the Right Investment Opportunities, Financial Resources and Raising Capital, Building Your Investment through Marketing, About the Author

This book will acquaint you with the near magical possibilities of a tax-saving, income-producing legal device known as a "charitable remainder trust" or "CRT." Although "CRT" is the currently popular term, these trusts are also known as "life income" and "wealth accumulation" trusts. Both descriptions are accurate - and therein lies the money magic. A CRT is just the thing for a person who wants to avoid capital gains taxes on appreciated property, in pursuit of increased retirement income or seeking estate tax relief. But this trust is also the perfect vehicle to achieve your personal philanthropic goals, while also helping yourself and your family. In fact, while tax savings and income enhancement are central attractions of the CRT, the chief motivation should be the settlor/ donor's charitable intentions. After all, when the final distribution of trust assets is made - and they can have considerable value - the charity of your choice will be the major beneficiary. In the meantime, there is no reason why the objects of your generosity cannot reward their benefactor with a seat on your church board of trustees, or your alma mater's establishment of a scholarship bearing your name. Here is what the creation of a CRT can accomplish for you. Properly drafted, formulated and managed, a charitable remainder trust is an excellent "transfer tax" avoidance instrumentality that can: . avoid completely any capital gains tax payment on your appreciated property, regardless of the original cost basis; . convert your low-yield property into a high income investment guaranteed to provide you and your spouse the financial security of lifetime income, immediate or deferred, with greatly reduced income tax consequences; . serve as a vehicle to receive the "roll over" of your qualified pension plan or Individual Retirement Account (IRA), increasing both retirement income and tax savings; . provide you with an immediate substantial charitable income tax deduction against your taxes for the year in which the CRT is created; . diminish estate and inheritance taxes on the donated property - and avoid the probate mess as well; and . for your heirs, provide a greatly increased inheritance, financed by the tax savings and increased income your CRT will provide. Sounds too good to be true - or to be legal in present day, tax oppressed America? Believe us, it is true.

Taxes are a compulsory contribution individuals and/or businesses must make to the government. The primary purpose of a tax is to fund governmental activity, however, the purposes of governmental activities may be broadly defined. Along with funding the necessities of government, the purpose of taxation frequently expands to include economic and social objectives. Taxes may be used as a method for developing a strong, vibrant economy by fostering or limiting certain businesses, or they may be used as a means of redistributing wealth and encouraging social reform. Taxes have been a part of society from the time the first governments developed. Payment of animal skins to a chief, who could use the animal skins to buy weapons which he would use to supply warriors who would defend the village, was a type of primitive tax. Taxes have been used by governments to pay for public works, fund wars, control economies through tariffs on imports and exports, and, sadly, fill the coffers of rulers at the expense of the ruled. Some of the oldest records of civilization tell of taxes. The following examples are by no means complete but indicate how long taxes have been a part of people's economic lives: 2000 BC, clay records discovered in Iraq tell of onerous taxes. 1400 BC, Egyptian records detail subjects paying taxes to their Pharaoh. 600 BC, the first graduated income tax was in use in Greece. 300 BC, the Ptolemy dynasty of Egypt instituted various taxes, including tariffs on imports, poll taxes on salt, legal documents, sales and rental of goods, fees for grazing cattle on state land, and a tax on produce. 125 BC, tax collection in the Roman Empire is a well established system. 1050 AD, the storyof Lady Godiva highlights a tax protest in England. 1427, income and property taxes are instituted in Florence, Italy. 1450, in Mexico taxes could be paid to the Aztec government in the form of exotic feathers. 1643, a faculty tax is adopted in New Plymouth, Massachusetts. A precursor of income taxes, a faculty tax was applied to a person's "faculties," his or her ability to earn income from property, trade, or a skill. In time most of the colonies were to establish faculty taxes. 1793, the first general income tax is established in France.

CONTENTS The Federal Reserve Wire Transfer Network An Overview of the Operations of The Options Clearing Corporation Clearing and Settlement Through the Board of Trade Clearing Corporation The Chicago Mercantile Exchange A Study of Large-Dollar Payment Flows Through CHIPS and Fedwire Securities Lending CHAPS: The Clearing House Automated Payment System CHIPS: The Clearing House Interbank Payments System Trading of Foreign Currency Options and Futures in Philadelphia The International Money Markets in London and First Chicago's Role In Clearing and Settling for Dollar Instruments Exchanges and Clearing Houses For Financial Futures and Options in The United Kingdom Clearing and Settling the Euro-Securities Market: Euro-Clear and Cedel

CONTENTS: Introduction Banana Appetizers Bananas in Soups Banana Entrees Seafood Meats Banana Desserts Banana Cookies Banana Preserves Banana Breads, Batters, Snacks Banana Beverages

This book gives all the information needed to understand the chemical, biochemical and sanitary principles underlying the preparation of fishery products. The sequences of operations and processing conditions are described in detail together with the technological equipment concerned. Standard yields are adduced, and the principles and methods of technological calculations explained. The authors defined the standards set for the quality of finished products, and describe the methods adopted for testing and quality control. The present volume is intended as a textbook for students of higher technological colleges of the food and fishery industries, but may also be used as a handbook by the engineering and technological staffs of fishery undertakings.

Canada is generally thought of as a high-tax country, and for Canadians the taxes are high. But tax haven expert Adam Starchild walks the reader through a step-by-step program under which a foreign immigrant can live in Canada tax-free while becoming a Canadian citizen -- then use that citizenship to live tax-free in any of dozens of other countries. As these incentives were deliberately legislated to encourage wealthy immigrants to move to Canada, they are unlikely to be removed in the near future.

Brazilian born, French educated, Alberto Santos-Dumont was probably one of only a few aviation pioneers who could claim significant accomplishments in both lighter-than-air and heavier-than-air flying machines. He was the first man to succeed, not once but time after time, in leaving the ground, flying through the air to a place of his own choosing, and landing safely. Around the turn of the century he was the most prominent of all the early aviators, and his balloons, dirigibles and (later in his career) heavier-than-air craft were frequently to be seen in the air around his beloved city of Paris. His early experiments were in dirigible airships of his own design. After many failures, he built a dirigible that in 1901 won the Deutsch Prize, as well as a prize from the Brazilian government, for being the first to fly in a given time from Saint-Cloud to the Eiffel Tower and return. He wrote My Airships when he was 30 years old, in 1904. In it he tells of his childhood in Brazil, his early fascination with machinery and passion for the novels of Jules Verne, his early success in France as an enthusiastic automobilist, his first balloon ascent in 1893, his famous balloon Brazil, and the joys and trials of his first ten dirigibles (1898-1904). Referring to himself as "inventor, patron, manufacturer, amateur, mechanician and airship captain all united," he describes numerous hair-raising scrapes with death while navigating the air. Santos' reputation as an airplane designer was solidified by a machine he produced in 1909. The famous "Demoiselle" or "Grasshopper" monoplane, was the forerunner of the modern light plane. Santos eventually returned to Brazil where, depressed over the use of aircraft in war, he committed suicide.