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Kenneth Dart
Kenneth B. Dart (born 1955) is a United States-born Caymanian-Belizean-Irish businessman and billionaire.〔(Profile ), bloomberg.com; accessed September 6, 2015.〕 His wealth was estimated in 2013 at $6.6 billion. He is an heir of William F. Dart, who founded the Dart Container Corporation (originally the Dart Manufacturing Company) in Michigan in 1937.〔(【引用サイトリンク】title=Dart - About Us )〕
==Biography==
Dart graduated from the University of Michigan with a degree in mechanical engineering in 1976. He joined the family business and became president of the Dart Container Corporation in 1986.〔(【引用サイトリンク】title=Ken Dart profile )〕 His brother Robert succeeded him in this role in 2001, when Kenneth moved to the Board of Directors.
In the mid-1990s Dart and his brother, Robert, both renounced their American citizenship. Kenneth took Caymanian, Belizean and, later, Irish, citizenship. Robert holds Belizean and Irish citizenship, and resides in London.〔 Kenneth Dart acquired citizenship of, and a compound in, the Cayman Islands, a tax haven.〔Rajiv Biswas, ''International Tax Competition: A Developing Country Perspective'' (Commonwealth Secretariat, 2002, ISBN 0-85092-688-2, 2002), p. 38〕 He owns a number of Cayman-based enterprises, including Dart Enterprises, Dart Realty, and Cayman Shores Development.〔(【引用サイトリンク】author=Dart News )〕 His Caymanian enterprises are estimated to own about 20-25% of the real estate in the Cayman Islands.
In 1994, Dart became a citizen of Belize. At that time Dart offered his residence in Sarasota, Florida to the government of Belize as a consulate with himself as its consul. This would have allowed him to live in the United States full-time as a foreign diplomat avoiding any actions by the Internal Revenue Service; the State Department rejected the arrangement. The Reed Amendment of 1996, a tightening of U.S. tax laws concerning expatriates, was partially spurred by the Dart brothers' renounciation of their citizenship to avoid paying taxes.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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