Similarities between UBOT & Contractual Company

I read "Secrets of Offshore Tax Havens by Robert Chappell" and in there he talks about a Contractual company. I get the feeling it is a similar concept to the UBOT. Can anyone compare and provide their own insights as to their similarities?   http://www.amazon.com/Secrets-Offshore-Havens-Robert-Chappell/dp/0961477407/ref=sr_1_5?ie=UTF8&qid=1414723653&sr=8-5&keywords=robert+chappell