Jurisdiction

 Type of company taxation

 Minimum number of shareholders

 Minimum number of directors

 Corporate director permitted

 Public disclosure of director and shareholder

 Bearer shares permitted

 Requirement to submit accounts

Bahamas

IBC, None

2

2

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

1

1

Yes

Yes

No

Yes

Ireland

Resident, 12,5%

2

2

No

Yes

No

Yes

Liechtenstein

AG, 0.1% Capital Tax, 4% Divident Tax

1

1

Yes

Yes

Yes

Yes

Madeira

SA, Varies

5

1

Yes

Yes

Yes

Yes

Limitada, Varies

2

1

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

Yes

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

1

1

Yes

None

No