| Jurisdiction |
Type of company taxation |
Minimum number of share- holders |
Minimum number of directors |
Corporate director permitted |
Public disclo-sure of director and shareholder |
Bearer shares permitted |
Requirement to submit accounts |
| Bahamas |
IBC, None |
1 |
1 |
Yes |
None |
No |
None |
| Belize |
IBC, None |
1 |
1 |
Yes |
None |
Yes |
None |
| British Virgin Islands |
IBC, None |
1 |
1 |
Yes |
None |
Yes |
None |
| Cayman Islands |
Exempt, None |
1 |
1 |
Yes |
None |
Yes |
None |
| Cook Islands |
International, None |
1 |
1 |
Yes |
None |
Yes |
None |
| Cyprus |
Resident, Non Resident, 10% |
1 |
1 |
Yes |
Yes |
No |
Yes |
| Gibraltar |
Non Resident |
1 |
1 |
Yes |
Yes |
Yes |
Yes |
| Exempt |
1 |
1 |
Yes |
Yes |
No |
Yes |
| Hong Kong |
Private Limited, Nill on foreign profits |
2 |
2 |
Yes |
Yes |
No |
Yes |
| Ireland |
Resident, 25-28% |
2 |
2 |
No |
Yes |
No |
Yes |
| Liechtenstein |
AG, 0.1% Capital Tax, 4% Divident Tax |
1 |
1 |
Yes |
Yes |
Yes |
Yes |
| Madeira |
SA, None |
3 |
3 |
Yes |
Yes |
Yes |
Yes |
| Limitada, None |
1 |
2 |
No |
Yes |
No |
Yes |
| Malta |
IHC, Credits/Refunds |
1 |
1 |
Yes |
Yes |
No |
Yes |
| ITC, Credits/Refunds |
2 |
1 |
Yes |
Yes |
No |
Yes |
| Mauritius |
GBC1, 15% |
1 |
1 |
Yes |
None |
No |
Yes |
| GBC2, None |
1 |
1 |
Yes |
None |
Yes |
None |
| Nevis |
NBCO, None |
1 |
1 |
Yes |
None |
No |
None |
| Panama |
Non-Resident, None |
1 |
3 |
Yes |
Yes |
Yes |
None |
| Samoa |
International, None |
1 |
1 |
Yes |
None |
Yes |
None |
| Seychelles |
IBC, None |
1 |
1 |
Yes |
None |
Yes |
None |
| St. Vincent |
IBC, None |
1 |
1 |
Yes |
None |
Yes |
None |
| United Kingdom |
Resident, 19-30% |
1 |
1 |
Yes |
Yes |
No |
Yes |
| Delaware USA |
C Corp, Various |
1 |
1 |
No |
None |
No |
Yes |
| LLC, None |
2 |
1 |
No |
None |
No |
None | | | | |
