Despite its Island status, one would presume that it was harder to get more "onshore" than the UK. However, there are a few good structures worth examination by the offshore investor looking to make his investments more tax efficient. As a base into Europe for a large corporation, the UK's tax structuring can be very attractive, compared with that, say, of Germany or France. With 110 treaties it has probably the best tax treaty network in the world and London's name as an investment centre coupled with the lack of obvious "tax haven" status makes the UK a good gateway into Europe.