|
Country
|
Bahamas
|
Belize
|
British
Virgin Islands
|
Gibraltar
|
| Type of
Company |
IBC
|
IBC
|
IBC
|
Exempt
|
| Common
or Civil Law Jurisdiction |
Common
|
Common
|
Common
|
Common
|
| Shelf
Company Availability |
yes
|
yes
|
yes
|
yes
|
| Our time
to Incorporate |
10
days
|
2
days
|
2
days
|
5
days
|
| Minimum
annual licence, duty or franchise fee |
US$
350
|
US$
100
|
US$
300
|
£
225
|
| Annual
return filing fee |
not
applicable
|
not
applicable
|
not
applicable
|
£
30
|
| Taxation
on foreign profits |
Nil
|
Nil
|
Nil
|
No
|
| Disclosure
of beneficial ownership |
No
|
No
|
No
|
Yes
|
| Bearer
share permitted |
No
|
Yes
|
Yes
|
No
|
| Standard
Minimum paid up capital |
US$
1
|
US$
1
|
US$
1
|
£
100
|
| Standard
authorised share capital |
US$
50,000
|
US$
50,000
|
US$
50,000
|
£
2,000
|
| Permitted
currencies of capital |
Any
|
Any
|
Any
|
Any
|
| Minimum
numbers of members |
2
|
1
|
1
|
1
|
| Minimum
numbers of directors / managers |
2
|
1
|
1
|
1
|
| Corporate
directors/ managers permitted |
Yes
|
Yes
|
Yes
|
Yes
|
| Local
directors / managers required |
No
|
No
|
No
|
No
|
| Company
secretary required |
No
|
No
|
No
|
Yes
|
| Company
seal required |
Yes
|
Yes
|
Yes
|
Optional
|
| Public
record of directors / managers |
Yes
|
No
|
No
|
No
|
| Location
of directors/managers meetings |
Anywhere
|
Anywhere
|
Anywhere
|
Anywhere
|
| Location
of members meetings |
Anywhere
|
Anywhere
|
Anywhere
|
Anywhere
|
| Telephone
board/managers meetins permitted |
Yes
|
Yes
|
Yes
|
Yes
|
| Double
taxation treaty access |
No
|
No
|
No
|
No
|
| Requirement
to file accounts |
No
|
No
|
No
|
No
|
| Requirement
to file annual return |
No
|
No
|
No
|
Yes
|
| Change
in domicile permitted |
Yes
|
Yes
|
Yes
|
Yes
|
| Time Zone
GMT +/- |
-5
|
-6
|
-4
|
+1
|
Anguila