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