In practice, the use of classical tax-exempt companies, even if it is ideal for certain operations, can frequently attract additional attention from business partners, as well as from the authorities.

     If, on the other hand, the same scheme can be carried out using a prestigious company from a normal tax jurisdiction for this purpose, the external image of the company will be preserved, but at the same time, tax-deductible expenses in the non-resident company's country of registration, will increase accordingly.

     If such situations occur, the best option is to use a tandem of two companies - one subject to tax in a well-respected and industrially developed country (e.g. the United Kingdom, Ireland, Australia etc.), the other being the classical tax-exempt company.

     This option produces an efficient combination of the advantages of both companies, in which the former, from the well-respected taxpaying jurisdiction manages all the business, concludes contracts and executes payments, but does so by order of the latter, classical tax-exempt company (as contractor), in return for a certain commission only.

     In this situation, all business partners and other institutions deal solely with the respectable tax-paying company, while information about its activities on behalf of the tax-exempt contractor is subject to the internal commercial agreement between both companies and is not subject to disclosure.

     Such activities where one company acts as an agent for another, including a tax-exempt company, are regarded as standard by the country of incorporation (i.e. - the United Kingdom, Ireland etc.) of the former, taxpaying company. The former company may receive commission from the tax-exempt contractor amounting to 1%-5% of its yearly turnover, depending on the legislation of the relevant jurisdiction and the turnover of the taxpaying company. After deduction of the taxpaying company's allowable expenses (i.e. office rent, legal fees etc), its net income is taxed in accordance with the rates that are in force in the country of incorporation.

     This method of working is used in situations when it is very important that certain specific trading operations (i.e. the purchase or sale of goods, shareholding in the local company etc.) are carried out on behalf of the well-respected taxpaying company, but at the same time it is also important that the whole scheme can work on the low-tax basis.