| Jurisdiction |
Company type |
shelf companies available |
Minimum Time to incorporate |
Min no of Directors |
Directors to be resident |
Corporate directors permitted |
Secretary required |
Min no of shareholders |
Tax rates % |
Disclosure of ownership |
AGM required |
Filing of Annual return |
Filing of Accounts |
Accounts Audited |
| Bahamas |
IBC |
Yes |
3 days |
1 |
No |
Yes |
Yes |
1 |
0% |
No |
Yes |
No |
No |
No |
| Belize |
IBC |
Yes |
3 days |
1 |
No |
Yes |
No |
1 |
0% |
No |
No |
No |
No |
No |
| British Virgin Islands |
IBC |
Yes |
3 days |
1 |
No |
Yes |
No |
1 |
0% |
No |
No |
No |
No |
No |
| Cayman Islands |
Exempt |
No |
2 weeks |
1 |
Advisable |
Yes |
Yes |
1 |
0% |
Yes |
Yes |
Yes |
No |
No |
| Cyprus |
IBC |
No |
2 weeks |
1 |
Advisable |
Yes |
Yes - resident |
2 |
10% |
Yes |
Yes |
Yes |
Yes |
Yes |
| Delaware |
Corporation |
Yes |
3 days |
2 |
No |
No |
No |
1 |
0% |
No |
Yes |
No |
No |
No |
| Hong Kong |
Limited |
Yes |
2 weeks |
2 |
No |
Yes |
Yes - resident |
2 |
0% |
No |
Yes |
Yes |
Yes |
Yes |
| Gibraltar |
Exempt |
Yes |
1 week |
1 |
No |
Yes |
Yes |
2 |
0% |
Yes |
Yes |
Yes |
No |
No |
| Guernsey |
Exempt |
No |
4 weeks |
1 |
No |
Yes |
Yes |
2 |
0% |
Yes |
Yes |
Yes |
No |
No |
| Isle of Man |
Exempt |
Yes |
3 days |
2 |
Yes |
No |
Yes - resident |
1 |
0% |
No |
Yes |
Yes |
No |
No |
| Isle of Man |
LLC |
No |
3 days |
2 |
Advisable |
No |
Yes - resident |
2 |
0% |
No |
Yes |
Yes |
No |
No |
| Isle of Man |
International |
Yes |
3 days |
2 |
Yes |
No |
Yes - resident |
1 |
1% to 35% |
No |
Yes |
Yes |
Yes |
No |
| Jersey |
Exempt |
No |
4 weeks |
1 |
No |
No |
Yes |
2 |
0% |
Yes |
Yes |
Yes |
No |
No |
| Nevis |
IBC |
Yes |
3 days |
1 |
No |
Yes |
No |
1 |
0% |
No |
No |
No |
No |
No |
| Mauritius |
Offshore |
No |
2 weeks |
2 |
Yes |
No |
Yes - resident |
2 |
2% |
Yes |
Yes |
No |
Yes |
No |
| Panama |
IBC |
Yes |
3 days |
3 |
No |
Yes |
No |
2 |
0% |
No |
No |
No |
No |
No |
| Turks and Caicos |
IBC |
No |
3 days |
1 |
No |
Yes |
No |
1 |
0% |
No |
No |
No |
No |
No |
| United Kingdom |
Limited |
Yes |
1 week |
1 |
No |
Yes |
Yes - resident |
1 |
10% to 32.5% |
No |
Yes |
Yes |
Yes |
Possible |
| United Kingdom |
PLC |
No |
1 week |
2 |
No |
No |
Yes |
2 |
20% to 30% |
No |
Yes |
Yes |
Yes |
Yes |
| Utah/Wyoming |
LLC |
No |
3 days |
2 |
No |
Yes |
No |
2 |
0% |
No |
Yes |
No |
No |
No |