The Isle of Man is a suitable destination for the formation of Companies Limited by Guarantee also having share capital (a hybrid company) though it is one of the more expensive offshore countries (compared with the Turks & Caicos Islands and the British Virgin Islands). Hybrid companies are designed specifically to avoid a certain type of Controlled Foreign Corporation (CFC) attack though it is likely that in many cases they achieve this through non-disclosure. For more information on hybrid companies generally please see our main article in the products section.