GSL / Offshore and International Law / Offshore zones

Offshore zones

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Offshore jurisdictions

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Jurisdiction Registration Second
year 		Income
tax 		Financial
statements 		Beneficiary info
disclosure to 		Local
dicrectors 		Number
of
directors 		Paid
share capital
Andorra 13850 7890 0% No No Yes 0
Anguilla 2250 1710 0% No No Yes 0
Antigua 2950 1850 0% No No Yes 0
Bahama Islands 2600 1675 0% No No Yes 0
Belize 1790 1380 0% No No Yes 0
British Virgin Islands 1990 1530 0% No No Yes 0
Cayman Islands 6200 5780 0% No No Yes 0
Costa Rica 3500 1000 0% No No Yes 0
Dominica 2100 1410 0% No No Yes 0
Gibraltar 3465 2200 0% No No Yes 0
Guernsey 11700 6700 0% No No Yes 0
Hong Kong 2500 1740 0% No No Yes 0
Jersey 3750 6500 0% No No Yes 0
Liberia 1430 900 0% No No Yes 0
Macau 16500 5200 0% No No Yes 0
Madeira 12280 2940 0% No No Yes 0
Marshall Islands 2200 1280 0% No No Yes 0
Mauritius 0 0 0% No No Yes 0
Mauritius, Authorised company 10000 4290 0% No No Yes 0
Mauritius, GBC 25000 2 0% No No Yes 0
Nevis 2300 1565 0% No No Yes 0
Panama 2700 1490 0% No No Yes 0
Saint Lucia 2390 1740 0% No No Yes 0
Seychelles 1390 1100 0% No No Yes 0
Singapore 5280 2465 0% No No Yes 0
Turks and Caicos Islands 2480 2090 0% No No Yes 0

Western Europe

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Jurisdiction Registration Second
year 		Income
tax 		Financial
statements 		Beneficiary info
disclosure to 		Local
dicrectors 		Number
of
directors 		Paid
share capital
Andorra 13850 7890 0% No No Yes 0
Austria-AG 13100 6050 0% No No Yes 0
Austria-GmbH 13100 6050 0% No No Yes 0
Belgium 22695 6675 0% No No Yes 0
Campione d’Italia 16130 2060 0% No No Yes 0
Cyprus 2913 1456 0% No No Yes 0
Denmark 17200 6200 0% No No Yes 0
Finland 10540 6060 0% No No Yes 0
Germany 7040 2670 0% No No Yes 0
Gibraltar 3465 2200 0% No No Yes 0
Greece 9710 4855 0% No No Yes 0
Guernsey 11700 6700 0% No No Yes 0
Iceland 6000 2000 0% No No Yes 0
Ireland 6540 3880 0% No No Yes 0
Italy-SAS 9280 1410 0% No No Yes 0
Italy-SrL 9280 1410 0% No No Yes 0
Jersey 3750 6500 0% No No Yes 0
Luxembourg-S.A. 10315 9040 0% No No Yes 0
Luxembourg-S.A.R.L. 16665 13270 0% No No Yes 0
Madeira 12280 2940 0% No No Yes 0
Malta 7330 4910 0% No No Yes 0
Monaco 20000 6060 0% No No Yes 0
Netherlands-B. V. 17830 5870 0% No No Yes 0
Netherlands-N. V. 19815 5870 0% No No Yes 0
Portugal 9090 7880 0% No No Yes 0
Scotland-LP 2200 1100 0% No No Yes 0
Spain-S.A. 8250 4975 0% No No Yes 0
Spain-S.L. 8250 4975 0% No No Yes 0
Sweden-Private 25930 9730 0% No No Yes 0
Sweden-Public 25930 9730 0% No No Yes 0
Switzerland 12135 9615 0% No No Yes 0
United Kingdom-LLP 2200 970 0% No No Yes 0
United Kingdom-Ltd 2000 970 0% No No Yes 0

Eastern Europe

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Jurisdiction Registration Second
year 		Income
tax 		Financial
statements 		Beneficiary info
disclosure to 		Local
dicrectors 		Number
of
directors 		Paid
share capital
Bulgaria 5675 3660 0% No No Yes 0
Czech Republic 8150 4850 0% No No Yes 0
Hungary 5650 3980 0% No No Yes 0
Romania, SRL 4650 5970 0% No No Yes 0
Slovakia 7120 2550 0% No No Yes 0

Baltic

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Jurisdiction Registration Second
year 		Income
tax 		Financial
statements 		Beneficiary info
disclosure to 		Local
dicrectors 		Number
of
directors 		Paid
share capital
Estonia 6520 2920 0% No No Yes 0
Latvia 5430 2415 0% No No Yes 0

Middle East

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Jurisdiction Registration Second
year 		Income
tax 		Financial
statements 		Beneficiary info
disclosure to 		Local
dicrectors 		Number
of
directors 		Paid
share capital
Dubai 0 0 0% No No Yes 0
Turkey 6930 2000 0% No No Yes 0
United Arab Emirates 0 0 0% No No Yes 0
United Arab Emirates: Ajman Free Zone 10200 10200 0% No No Yes 0
United Arab Emirates: Dubai Internet City Free Zone 23500 21900 0% No No Yes 0
United Arab Emirates: Dubai Mainland Company 14500 13500 No No No Yes 1 None
United Arab Emirates: Dubai Multi Commodities Centre (DMCC) Free Zone 19200 15800 0% No No Yes 0
United Arab Emirates: Dubai South Free Zone 15800 14800 0% No No Yes 0
United Arab Emirates: Free Economic Zone Ras Al Khaimah (RAKEZ) 10900 10200 0% No No Yes 0
United Arab Emirates: Fujairah Creative City Free Zone 11900 9500 0% No No Yes 0
United Arab Emirates: Hamriyah Free Zone 8600 8200 0% No No Yes 0
United Arab Emirates: Khalifa Industrial Zone Abu Dhabi (KIZAD) Free Zone 9500 9200 0% No No Yes 0
United Arab Emirates: Offshore Company in Ajman (AFZA) 4900 3200 0% No No Yes 0
United Arab Emirates: Offshore Company in Dubai (JAFZA) 9500 5800 0% No No Yes 0
United Arab Emirates: Offshore Company in Ras Al Khaimah (RAK) 3800 3200 0% No No Yes 0
United Arab Emirates: Sharjah International Airport Free Zone 9800 8800 0% No No Yes 0
United Arab Emirates: Sharjah Media City Free Zone 9700 9000 0% No No Yes 0
United Arab Emirates: Umm Al Quwain Free Trade Zone 9400 8200 0% No No Yes 0

South and South-Eastern Asia

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Jurisdiction Registration Second
year 		Income
tax 		Financial
statements 		Beneficiary info
disclosure to 		Local
dicrectors 		Number
of
directors 		Paid
share capital
China-RO 6150 3980 0% No No Yes 0
China-WFOE 12500 2800 0% No No Yes 0
Hong Kong 2500 1740 0% No No Yes 0
India 7600 4200 0% No No Yes 0
Macau 16500 5200 0% No No Yes 0
Singapore 5280 2465 0% No No Yes 0
Taiwan-Company Limited by Shares 9500 5500 0% No No Yes 0
Taiwan-Limited Company 8150 5300 0% No No Yes 0
Thailand 8760 3860 0% No No Yes 0

USA & Canada

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Jurisdiction Registration Second
year 		Income
tax 		Financial
statements 		Beneficiary info
disclosure to 		Local
dicrectors 		Number
of
directors 		Paid
share capital
Canada-British Columbia 3000 2500 0% No No Yes 0
Canada-New Brunswick 3000 2500 0% No No Yes 0
Canada-Ontario (EPC) 2600 1600 0% No No Yes 0
Canada-Ontario (LP) 3500 2000 0% No No Yes 0
USA-Delaware-Corporation 2190 1650 0% No No Yes 0
USA-Delaware-LLC 2190 1650 0% No No Yes 0
USA-New York 2190 1710 0% No No Yes 0
USA-Oregon 2190 1540 0% No No Yes 0

South and Latin America

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Jurisdiction Registration Second
year 		Income
tax 		Financial
statements 		Beneficiary info
disclosure to 		Local
dicrectors 		Number
of
directors 		Paid
share capital
Anguilla 2250 1710 0% No No Yes 0
Antigua 2950 1850 0% No No Yes 0
Bahama Islands 2600 1675 0% No No Yes 0
Belize 1790 1380 0% No No Yes 0
British Virgin Islands 1990 1530 0% No No Yes 0
Cayman Islands 6200 5780 0% No No Yes 0
Costa Rica 3500 1000 0% No No Yes 0
Dominica 2100 1410 0% No No Yes 0
Nevis 2300 1565 0% No No Yes 0
Panama 2700 1490 0% No No Yes 0
Saint Lucia 2390 1740 0% No No Yes 0
Turks and Caicos Islands 2480 2090 0% No No Yes 0

Australia and Oceania

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Jurisdiction Registration Second
year 		Income
tax 		Financial
statements 		Beneficiary info
disclosure to 		Local
dicrectors 		Number
of
directors 		Paid
share capital
Marshall Islands 2200 1280 0% No No Yes 0
New Zealand 3900 1620 0% No No Yes 0
Norfolk Island 6000 5000 0% No No Yes 0

Other

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Jurisdiction Registration Second
year 		Income
tax 		Financial
statements 		Beneficiary info
disclosure to 		Local
dicrectors 		Number
of
directors 		Paid
share capital
Liberia 1430 900 0% No No Yes 0
Mauritius 0 0 0% No No Yes 0
Mauritius, Authorised company 10000 4290 0% No No Yes 0
Mauritius, GBC 25000 2 0% No No Yes 0
Seychelles 1390 1100 0% No No Yes 0
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