When you're looking at  any tax planning there will in all likelihood be a number of different  jursidicions you could choose. The deciding factor could in many  cases be your own personal preference based on lifestyle issues  amongst many others.

Examples of the types  of considerations that could be of importance and that should be borne in mind are:

- guarantees against  expropriation,

- fair treatment  by government,

- investment concessions,

- low taxes,

- political and economic  stability,

- tax treaties,

- minimum of currency  restrictions,

- minimum of government  controls.

- bank secrecy ,

- free remittance  of profits ,

- communication and  transportation facilities ,

- security of  property rights