| Location |
in the South Pacific Ocean |
|
Types of companies |
International Company (CI) and Exempt Company (EC) |
Minimum authorised share capital |
CI - not fixed, EC - USD 10,000 |
Minimum number of shareholders |
CI – one, CE – two, individuals or corporate |
Minimum number of directors |
one, individual or corporate, resident or not, for CE – one resident director |
Public disclosure of beneficial owners |
no |
Taxation |
annual license fee of USD 300 for CI and USD 450 - CE |
Submit annual return and accounts |
CI – no, CE - yes |
Annual audit |
required for banking or insurance activity |
| Additional information |
Hague Convention of 1961 applies |
Jurisdictions
