| This article takes some of the mystery of the | | | | is straightforward.LIST OF OTHER OFFSHORE |
| offshore incorporation process. It brings you a | | | | ermuda-British Virgin Islands-Cayman Islands-Cook |
| summary of the different stages which the | | | | Island-Cyprus-Gibraltar-Guernsey-Hong |
| incorporator goes through when setting up an | | | | Kong-Ireland-Isle of |
| offshore company.JURISDICTIONThere are many | | | | ira-Malta-Marshall |
| optional offshore jurisdictions in which you can | | | | oa-Seychelles-Singapore-Switzerland-Turks and |
| incorporate your business. In this guide we focus | | | | Caicos-VanuatuENTITY TYPEInternational Business |
| on two of the most popular jurisdictions and list | | | | Companies - IBCWhat is IBC? |
| other separately.Cayman IslandsThe Cayman | | | | A term used to define a variety of offshore |
| Islands consist of a group of three islands in the | | | | corporate structures. Common to all IBC's are the |
| Caribbean. The main island- Grand Cayman- is | | | | dedication to business use outside the |
| situated at approximately 1100km south of Florida. | | | | incorporating jurisdiction, rapid formation, secrecy, |
| The three islands have a total area of | | | | broad powers, low cost, low to zero taxation and |
| 260km², the Grand Cayman by itself having | | | | minimal filing and reporting requirements. An |
| an area of 200km² . The population of all | | | | increasing number of offshore jurisdictions are |
| three islands is of approximately 30 000 | | | | permitting the use of nominee shareholders, |
| inhabitants most of which reside on Grand | | | | directors and officers.ENTITY nameYour entity's |
| Cayman where the capital, Georgetown, is | | | | name must not match or be too similar to the |
| located.The Cayman Islands are a British colony | | | | name of an existing company registered in your |
| and the United Kingdom retains the right to | | | | desired state.OfficerOfficer is appointed by the |
| legislate. They have a special statute that has | | | | board of directors and responsible for the daily |
| allowed them to become an important Offshore | | | | operation of the corporation. The titles and duties |
| Financial Centre where all the big banks are | | | | of each officer are usually listed in the company's |
| established or represented for years. In this | | | | bylaws. Common officer titles are president, vice |
| jurisdiction there are no income tax or currency | | | | president, secretary, and treasurer. An officer can |
| exchange controls. Approximately 50 000 | | | | be one of the shareholders, owners or employees |
| companies, 450 to 500 insurance companies ( | | | | of the entity. Officer is part of the entity's |
| most of which are captive of great International | | | | management.ShareholdersShareholders: Owners of |
| groups ) and between 600 and 700 offshore | | | | the issued stock of a corporation. Shareholders do |
| banks are incorporated in The Cayman Islands. | | | | not own specific corporate property; they merely |
| The islands are an appealing jurisdiction to open | | | | own an interest in the corporation. Shareholders |
| offshore banks.During the year 2000, the Cayman | | | | appoint the entity's board of directors which |
| Government decided to negotiate a "Goodwill" | | | | oversight the entity's management (officers).Bank |
| agreement in order not be listed as " Non | | | | accountOnce the incorporation has been |
| Cooperative Country" by the OECD's Financial | | | | completed the entity can set up a bank |
| Action Task Force. The name of Cayman Islands | | | | account.The information we need to collect from |
| was not anymore on the June 2001 report (the | | | | you includes:Proof of IdentityTo establish the |
| latest one) probably as a result of negotiations | | | | identity and signature of directors, account |
| with the FATF. Will this lead to the removal of | | | | signatories and beneficial owners you must |
| bank secrecy and exchange of tax information | | | | provide a copy of a current valid full passport. |
| with the members of the OECD ? This yet | | | | Such copy must bear a photograph, a signature |
| unanswered question leads us not to recommend | | | | and the number and must be certified by:Passport |
| this jurisdiction as an alternative on a long-term | | | | photographs of each party - The passport copy |
| basis.However, it is correct to say that this | | | | you send to us must be sent by mail or courier |
| situation will cause no problems whatsoever to | | | | (not Fax) and it must bear the ORIGINAL |
| our existing clients since all the companies created | | | | signature of the person certifying the identity |
| for them were done with Nominee Shareholders, | | | | document; it must not be a copy.Proof of |
| Nominee Directors etc. The names of the | | | | Residential Address - To validate the home |
| Beneficiaries are not registered on Public or | | | | address of directors, account signatories and |
| Private Records in Cayman Islands. Actually, and | | | | beneficial owners please provide one of the |
| this is true for all of our tax-optimizing structures, | | | | following, for each party original recent (not older |
| the only entities that know the names of the | | | | than three months) credit card statement or |
| Clients are the banks themselves, those chosen | | | | three original utility bills (telephone, electricity etc.) |
| for the opening of the commercial accounts. For | | | | showing the residential address.References - All |
| obvious reasons of confidentiality and assets | | | | the banks require original bank references from |
| protection we always recommend to select a | | | | the personal bankers of the directors, account |
| different Jurisdiction for locating the Bank | | | | signatories and beneficial owners.Merchant |
| operations of your newly formed | | | | accountA Merchant Account is simply a |
| company.SeychellesSeychelles International | | | | relationship between a retailer and a merchant |
| Business Companies are useful alternatives to | | | | bank that enables retailers to accept web-based |
| offshore companies established in jurisdictions | | | | credit card payments from their customers. This |
| such as the British Virgin Islands. In December | | | | is the account into which a Merchant Account |
| 1994 the Seychelles enacted legislation enabling | | | | Provider deposits payments into your business |
| the registration of International Business | | | | checking account from the transactions made |
| Companies, International Trusts and the licensing | | | | online. To qualify for a merchant account, retailers |
| of International (free) Trade Zone Companies. | | | | must meet the bank's requirements.Tax USA Inc. |
| More recent legislation covers the licensing of | | | | ------------ |
| offshore banks, offshore Insurance, mutual funds | | | | Tax USA, Inc. is a complete tax, accounting and |
| activities and the regulating of a securities | | | | financial management firm specializes in small |
| industry. The new laws were a result of intensive | | | | businesses, corporations and high income |
| studies of long established offshore jurisdictions | | | | individuals. Tax USA Inc.'s mission is to exceed |
| and world-wide trust legislation.Although not | | | | clients' expectation by providing superb tax, |
| dissimilar to those of the well-established offshore | | | | accounting & financial Management services. We |
| jurisdictions such as the Cayman, the laws take a | | | | offer our clients tax, accounting and bookkeeping |
| most comprehensive, modern and attractive | | | | services, CFO Outsourcing, Budget Review and |
| approach to the establishment and operation of | | | | Business Plans, Cash Flow Management, Payroll |
| offshore companies, mutual funds, offshore | | | | Services and Entities' Incorporation.Our Clients |
| banking, offshore insurance and freeport activities. | | | | We focus on small and mid size businesses, |
| Seychelles is one of the fastest IBC registrar in | | | | non-profit organization and high income individuals. |
| the world. The International Business Companies | | | | Client list comprised of corporations, non-profit |
| Act, 1994, governs the operations of offshore | | | | organizations and high-tech employees. |
| companies. The registration process in Seychelles | | | | |