Natural person

A physical person being a subject of legal and/or business relations.

Nominee Director

The person acting on behalf of beneficiary and being the "official" director of the company. In some jurisdictions, another offshore company can be a nominee director.


General term for all the nominee persons functioning in an offshore legal entity (i.e. Nominee Directors, Nominee Shareholders, etc.).

Non-Resident Company

A company treated as non-resident by the jurisdiction of incorporation, for the purpose of tax exemption or exchange control.

No-Tax Haven

Certain financial analytics use this term to refer to tax havens with no relevant taxes.

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