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Jurisdictions Type of company Direct Corporate Tax Rate Usual authorized share capital Minimun No of Directors Local Directors Required Minimum # of shareholders Public access to directors/ shareholders records Bearer sheres permitted Requirement to prepare/ file accounts Requirement to file audited accounts Requirement to file annual returns Average set up time

EUROPE
 
 
 
 
 
 
 
 
 
 
 
 
Andorra S.L./S.A Nil EUR 6,000/ 30,000 2 Yes 2 Yes No Yes/No No No 10-15 days
Austria GMBH 25% EUR35,000 1 Yes 1 Yes No Yes No Yes 7-14 days
Campione d’Italia
 
 
 
 
 
 
 
 
 
 
 
 
Cyprus IBC Nil/10% CYP10,000 1 no 1 Yes No Yes Yes Yes 5-14 days
Denmark Holding 0- 34% DKK125k 3 Yes 1 Yes No Yes Yes Yes 30-60 days
Gibraltar (up to 2010) Exempt Nil GBP2,000 1 No 1 Yes No Yes Yes Yes 1-4 days
Guernsey Exempt Nil GBP10,000 1 No 2 Yes No Yes/No No Yes 7-30 days
Hungary Kft 16% FT3 mil 1 No 1 Yes No Yes Yes Yes 10-15 days
Jersey Exempt Nil GBP10,000 2 No 2 No/Yes No Yes/No No Yes 2-9 days
Iceland Trading 5% ISK 500k 3 Yes 2 Yes No Yes Yes Yes 1-3 days
Ireland Limited 12.50% IRP1,000 2 Yes 1 Yes No Yes Yes Yes 2-5 days
Isle Of Man Limited Nil GBP2,000 2 Yes 1 Yes No Yes No Yes 2-5 days
Liechtenstein AG/Anst Nil CHF50,000 1 Yes 1 Yes/No Yes Yes Yes Yes 5-10 days
Luxembourg Holding Nil EUR31,000 3 No 2 Yes/No No Yes Yes Yes 2-5 days
Madeira SA Varies EUR50,000 1 or 3 No 5 Yes No Yes Yes No 7-14 days
Malta ITC/IHC 4,2-35% LM2,000 1 No 2 Yes No Yes Yes Yes 7-14 days
Monaco Exempt Nil US$50,000 1 No 1 No Yes Yes/No No Yes 4-7 days
Russian Federation
 
 
 
 
 
 
 
 
 
 
 
 
Switzerland AG Varies SFr100,000 1 Yes 3 Yes/No Yes Yes Yes Yes 7-14 days
UK Limited 0-30% GBP1,000 1 Yes 1 Yes No Yes Yes* Yes 1-8 days
ASIA&MIDDLE EAST
 
 
 
 
 
 
 
 
 
 
 
 
Brunei IBC Nil B$25,000 1 No 2 No No Yes/No No Yes 5-7 days
Bahrain Exempt Nil BD 20,000 2 Yes 2 No No Yes No Yes 10-14 days
Dubai JebelAli free zone FZE Nil USD1,000 2 No 1 No No Yes No No 5-7 days
Hong Kong Limited Nil HK$1,000 2 No 2 Yes No Yes Yes Yes 3-10 days
Lebanon SAL Nil LL30mil 3 Yes 3 Yes/No No Yes Yes No 5-10 days
Macao OI Nil MOP25000 1 Yes 1 Yes/No No Yes Yes Yes 10-20days
Singapore Non res. Nil S$100,000 1 Yes 1 Yes No Yes Yes Yes 5-10 days
AUSTRALIA & PACIFIC RIM
 
 
 
 
 
 
 
 
 
 
 
 
Cook Islands IC Nil US$1,000 1 No 1 No Yes No No Yes 2-5 days
Labuan Offshore 0% / 3% US$10,000 1 No 1 No No Yes Yes Yes 5-10 days
New Zealand Limited Upto33% NZ$100 1 No 1 Yes Yes Yes No Yes 1-2 days
Marshall Islands Non res. Nil US$50,000 1 No 1 No Yes No No No 1-2 days
Samoa Internl. Nil US$1mil 1 No 1 No No Yes/No No No 1-2 days
Vanuatu IC Nil US$10,000 1 No 1 No Yes Yes/No No No 1-2 days
AFRICA
 
 
 
 
 
 
 
 
 
 
 
 
Liberia IBC Nil US$50,000 1 No 1 Yes/No Yes No No No 1-2 days
Mauritius GBCII Nil US$1,000 1 No 1 No No Yes/No No No 3-7 days
South Africa CC/PTY Up to 30% R1,000 1 No 1 Yes No Yes Yes Yes 20-30 days
Seychelles IBC Nil US$100000 1 No 1 No No Yes/No NO No 1-2 days
NORTH & SOUTH AMERICA
 
 
 
 
 
 
 
 
 
 
 
 
Anguilla IBC Nil US$50,000 1 No 1 NO Yes Yes/No NO No 1-2 days
Antigua &Barbuda IBC Nil US$50,000 1 No 1 NO Yes Yes/No NO No 1-2 days
Aruba Exempt Nil AFL10,000 1 No 1 NO Yes Yes/No NO No 3-7 days
Bahamas IBC Nil US$5,000 1 No 2 Yes/No No Yes/No NO No 3-5 days
Barbados IBC 2.5-1% US$50,000 1 No 1 NO Yes No NO No 3-8 days
Belize IBC Nil US$50,000 1 NO 1 NO Yes Yes/No NO No 1-2 days
Bermuda Exempt Nil US$12,000 1 Yes 1 No/Yes No Yes/No NO No 14-20 days
BVI IBC Nil US$50,000 1 No 1 NO Yes Yes/No NO No 1-2 days
Canada Corp-n 21% Varies Varies Yes 1 Yes No Yes NO Yes 1-2 days
Cayman Islands Exempt Nil US$50,000 1 No 1 No Yes Yes/No NO No 1-3 days
Costa Rica S.A. Nil CRc10,000 3 No 2 Yes/No No Yes/No NO No 7-15 days
Dominica IBC Nil US$100000 1 No 1 No Yes Yes/No NO No 1-2 days
Grenada IBC Nil US$50,000 1 No 1 No No Yes/No NO No 1-2 days
Montserrat IBC Nil US$50,000 1 No 2 No Yes Yes/No NO No 3-5 days
Neth. Antilles Exempt 2,4-6% US$30,000 1 Yes 1 Yes/No YEs Yes/No NO YES 7-11 days
Panama NonRes. Nil US$10,000 3 No 1 Yes No Yes/No NO N0 2-5 days
Puerto Rico Corp-n Varies Varies Varies No 1 Yes No Yes Yes Yes 1-2 days
Nevis LLC Nil Varies Varies No 1 NO Yes No NO No 1-2 days
St.Vincent& IBC Nil US$5,000 1 No 1 Yes Yes Yes/No NO No 1-2 days
Granadines
 
 
 
 
 
 
 
 
 
 
 
 
Turks&Caicos Exempt Nil US$5,000 1
 		 1 No Yes No No No 3-5 days
Uruguay SAFI Nil US$50,000 1 No 2 NO Yes Yes Yes Yes 30-40 days
USA Delaware LLP Non.Res Nil Not applic. 1 No 1 NO No Yes/No No YES 1-2 days

  

  
 
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