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HONGKONG COMPANY BVI COMPANY USA C USA LLC UK LLP UK UK PRIVATE LIMITED COMPANY DELAWARE CORPORATION NEVADA CORPORATION SINGAPORE COMPANY GERMANY COMPANY CAYMAN ISLANDS COOK ISLANDS BAHAMAS COMPANY PANAMA CORPORATION BERMUDA COMPANY SAMOA COMPANY SEYCHELLES COMPANY NIUE COMPANY MARSHALL ISLANDS MAURITIUS(GBC1) MAURITIUS(GBC2) NIVIS COMPANY BELIZE COMPANY ANGUILLA COMPANY ISLE OF MAN JERSEY COMPANY LIBERIA COMPANY TURKS AND CAICOS VANUATU COMPANY CYPRUS COMPANY GIBRALTAR COMPANY SPAIN COMPANY RUSSIA COMPANY SWITZERLAND SHELF LIST WHAT IS OFFSHORE? USES OF OFFSHORE COMPANIES VIRTUAL OFFICE SERVICES USEFUL LINKS     JURISDICTIONS & FEES Isle of Man UTRUST Rating *** General Type of Company Exempt Political Stability Good Standard Authorised Capital No Tax on Offshore Profits Nil Corporate Requirements Local Registered Office and Registered Agent Required Yes Minimum Number of Directors/Managers 2 Local Directors Required Yes (Min. One) Corporate Directors Permitted No Minimum Number of Shareholders/Members 1 Local Shareholders Required No Corporate Shareholders Permitted Yes Company Secretary Required Yes, Local Bearer Shares Allowed No Annual Requirements Filing of Annual Return Yes Submit Audited Accounts No Min. Annual Tax / Licence Fees ￡430 Shelf Companies Available No GENERAL INFORMATION INTRODUCTION The Isle of Man is located in the Irish Sea between England and Ireland. Its total area is 588 sq. km. And its population is approximately 70,000 resulting. The Isle of Man is not part of the United Kingdom. A third of the population live in the capital, Douglas, and its suburbs. It is a British Crown dependency and the ultimate responsibility for the Island's good government is vested in the Crown but by long standing convention, the UK Government does not legislate for the Island except with the specific consent of the Island's Government. The Island has a special relationship with the European Community: whilst it is associated with the EC the Isle of Man is excluded from the Community's fiscal harmonisation policy. The Island is a part of the UK VAT area and does impose VAT on goods and services. As such, an Isle of Man company may be registered for VAT and may therefore prove a suitable vehicle for international trade with other member states of the European Union. LANGUAGE The official language is English although Gaelic is also spoken. TYPE OF LAW English Common Law COMPANY INFORMATION TYPE OF COMPANY FOR INTERNATIONAL TRADE AND INVESTMENT The Limited Exempt Company and the Limited Liability Company. TIME TO INCORPORATE Three Days, but allow ten working days for receipt of documentation. RESTRICTIONS ON NAME AND ACTIVITY The following words cannot be used without further approval; bank, assurance, casualty, guarantee, indemnity, insurance, re-insurance, surety, underwriting, bank, trust, trustee, holdings, international, group, global, worldwide, European, finance, securities, etc. Limited Exempt companies must use Limited or Ltd as a suffix CLASSES OF SHARES PERMITTED Registered shares, preference shares, redeemable shares and shares with or without voting rights. DISCLOSURE OF BENEFICIAL OWNERSHIP TO AUTHORITIES No. LICENCE FEES Exempt companies pay an annual licence fee of ￡600 per year. FINANCIAL STATEMENT REQUIREMENTS Whilst there is no requirement to file annual audited accounts with the authorities, a company is required to keep financial records, which reflect the financial position of a company. Whilst every effort has been made to ensure that the details contained herein are correct and up-to-date, it does not constitute legal or other professional advice. We do not accept any responsibility, legal or otherwise, for any error or omission. >>TOP

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