Offshore Location Comparison

Offshore Location Comparison

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	None