All consulting fees or royalties would be paid into ABC Ltd, which like all corporations in Nidwalden, it would pay annual corporation tax, but in this case using the special "IP Box" rate. As a shareholder you would declare your shares in ABC Ltd, Nidwalden, Switzerland in your normal tax declaration.
Because Switzerland has reciprocal tax agreements with the tax authorities in countries all over the world, your money is not "off shore". You can legitimately have shares in the company and benefit from Switzerland's flexible corporate laws. ABC Ltd simply pays cooperation tax in Switzerland and there are multiple and legal ways in which shareholders can remove money from the company.
