Investment Holding Company

A company organized in a tax haven jurisdiction by an investor which purchases and subsequently handles for him his personal investment portfolio through nominee company.

Investment Incentive

Incentives that are granted with the aim to attract local or foreign investment capital to certain activities or areas (for example, exports and technological development, also some backward regions as part of decentralization policy). Incentives often go in one package together with tax incentives and may take the form of grants, factory sites, interest-free loans, exemption from exchange restrictions.


Inland Revenue Commissioners (the U.K. tax authority).


Internal Revenue Service (the U.S. tax authority).

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