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Samoa
Jurisdictions

Location
group of islands in the Southern Pacific Ocean
Area
2 944 sq. km.
Population
178 173 (est. July 2003)
Capital
Apia
Language
Samoan, English
Currency
Tala; 1 USD = 2,8 WST
Legal system
based on English Common Law
Type of company

International Company

Minimum authorised share capital

not fixed, usually USD 1,000,000

Paid capital
not fixed
Minimum number of shareholders
one, individual or corporate, resident or not
Minimum number of directors
one, individual or corporate, resident or not
Nominee services
available
Bearer shares

available, but not recommended

Public disclosure of shareholders
no
Taxation

not required

Submit annual return and accounts
available
Annual audit

not required

Shelf companies
available
Time to supply documents
shelf companies –one hour, tailor made – 3 weeks
Need to travel
no
Additional information

Haague Convention of 1961 applies, not included in the black lists of FATF or OECD

 

Jurisdictions
Ireland Will Not Budge On Corporate Tax Rate

5/20/2012 7:07:00 AM

Hiking Ireland’s corporation tax rate is not in the country’s interests, Prime Minister Enda Kenny has said, a sentiment backed up by his deputy and Finance Minister, who have also stressed that Ireland remains firm in its position on the tax.
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FAQ
What is offshore?

The word "offshore" has no precise legal dictionary definition, it simply means "situated or operating in a foreign country or at some distance from the shore" and reflects the fact that most low tax jurisdictions are islands.

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Portfolio of Laws
- BVI - Trustee (Amendment) Act, 2003

- Cayman Islands - The Companies Law (CAP.22) - (2002 Revision)

- Cyprus - The Income Tax Law of 2002

more laws >>

Comparison Table >>
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