30 PROFILES OF TAX HAVENS
Andorra
Affiliations: France and Spain; United Nations.
Location: Western Europe, between France and Spain in the Pyrenees
Mountains.
Capital and Largest City: Andorra la Vella.
Government: Parliamentary Co-Principality of France and Spain, but remains
autonomous.
Legal System: Civil law system.
Of f icial Language: Catalan. Also speak French, Castilian Spanish, and
Portuguese.
Stability: Stable.
Currency: Euro.
International Time: 1 hr. GMT.
Country Code: 33 628.
Embassy: Embassy of Andorra/Permanent Mission to the UN, 2 United Nations
Plaza, 25th Floor, New York, NY 10017. Telephone: (212) 750-8064.
Type of Legal Entities: SC-Societate de responsibilitat limitada is a private
limited company; International Business Company (IBC).
Unique Characteristics: Strict bank secrecy. Numbered accounts. Good expatriate
haven. Not cooperating with the OECD. A blacklisted country. No
extradition treaties or diplomatic relations with the United States.
Taxation: There are no direct taxes.
Exchange Controls: None.
Treaties with the United States: No income tax treaties. No Tax Information Exchange
Agreement (TIEA). No Mutual Legal Assistance Treaty (MLAT).
Useful Web Site: http://www.andorra.ad
Business Contacts:
Barber Financial Advisors
355 Burrard Street, Suite 1000
Vancouver, BC, V6C 2G8, Canada
Telephone: (604) 608-6177
Fax: (604) 608-2984
Web site: www.BarberFinancialAdvisors.com
Private Bank Accounts
Banc Agricol i Commercial d’ Andorra S.A.
Center De Negoci, Av. Fiter i Rossell, 4 -bis
Escalades -Engordany, Andorra
Telephone: (376) 873-333
Fax: (376) 863-905
Banking
Banc International/Banca Mora S.A.
Av. Meritxell 96
Andorra La Vella, Andorra
Telephone: (376) 820-607
Fax: (376) 829-980
Web site: www.bancamora.ad/entrada-fra.php
Banking
Banca Privada d’ Andorra S.A.
Placa Rebes, 7
Andorra la Vella, Andorra
Telephone: (376) 808-400
Fax: (376) 867-729
Banking
Banca Reig, S.A.
Av. Meritxell 79
Andorra la Vella, Andorra
Telephone: (376) 872-872
Fax: (376) 872-875
Web site: www.andbanc.com
Banking
Caixabank, S.A.
Placa Rebes 3
Andorra la Vella, Andorra
Telephone: (376) 874-874
PROFILES OF TAX HAVENS 133
Fax: (376) 862-762
Web site: www.caixabank.ad
Banking
CPA Consultors, S.L.
Ctra. De L’Obac 12-14, PL 1, Porta 4
Andorra La Vella, Andorra
Telephone: (374) 822-081
Fax: (374) 860-978
E-mail: cpa@andorra.ad
Accounting
Servissim
Edifici Areny, Baixos, Carretera General, Arinsal, La Massana,
Principat d’Andorra
Telephone: 33 (628) 837836
Fax: 33 (628) 837179
Business Services/Real Estate/other
Anguilla
Affiliation: Overseas Territory of the United Kingdom.
Location: Leeward Islands in the Caribbean.
Capital and Largest City: The Valley.
Government: Self -governed.
Legal System: English common law.
Official Language: English.
Stability: Stable.
Currency: Eastern Caribbean dollar; U.S. dollar.
International Time: −4 hrs. GMT.
Country Code: 809.
Embassy: British Embassy, 3100 Massachusetts Avenue, NW, Washington, DC
20008. Telephone: (202) 588-7800.
Type of Legal Entities: International Business Company (IBC); Limited
Liability Company (LLC); Limited Partnership; private and public companies
for onshore and offshore activities. Bearer shares are permitted.
Unique Characteristic: Bank secrecy under their Confidentiality Ordinance.
Taxation: No personal or corporate tax. No capital gains, gift, estate, inheritance,
sales, or capital transfer.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. There is an
MLAT.
Useful Web Site: www.gov.ai
Business Contacts:
Caribbean Commercial Bank (Anguilla) Ltd.
PO Box 23, The Valley
Anguilla, British West Indies
Telephone: (264) 497-2571
Fax: (264) 497-3570
E-mail: ccbaxa@anguillanet.com
Personal and Corporate Banking
C.E.G. Limited
PO Box 294, Heywood House
Anguilla, British West Indies
Telephone: (264) 497-6468
Fax: (264) 497-6080
E-mail: info@ceg.ai
Incorporation/Management
HWR Services (Anguilla) Limited
PO Box 1026, The Valley
Anguilla, British West Indies
Telephone: (264) 497-5000
Fax: (264) 497-5001
E-mail: mail@harneys.com
Full-Service Law Firm
MeesPierson Intertrust (Anguilla) Limited
Intertrust Building, The Valley
Anguilla, British West Indies
Telephone: (264) 497-2189
Fax: (264) 497-5007
E-mail: anguilla@intertrustgroup.com
Professional/Financial/Trust Services
Sinel Trust Anguilla Limited
11 Fairplay Commercial Center
PO Box 147, The Valley
Anguilla, British West Indies
Telephone: (264) 497-2189
Fax: (264) 497-5007
E-mail: jbrice@sineltrust.com
Asset Protection Trusts/Incorporations
Antigua and Barbuda
Affiliation: Commonwealth of Nations.
Location: British West Indies—Caribbean.
Capital and Largest City: St. John’s.
Government: Constitutional monarchy.
Legal System: English common law.
Official Language: English.
Stability: Stable.
Currency: Eastern Caribbean Dollar.
International Time: −4 hrs. GMT.
Country Code: 268.
Embassy: Embassy of Antigua and Barbuda, 3216 New Mexico Avenue, NW,
Washington, DC 20016. Telephone: (202) 362-5122.
Type of Legal Entity: International Business Company (IBC).
Unique Characteristics: Flag of Convenience. A successful tax haven that became
linked to money laundering, drug traff icking, and arms smuggling.
Taxation: A no-tax haven. Nonresidents are not taxed on income, capital gains,
or inheritance. Companies are tax-exempt for 50 years.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. There is a TIEA and an
MLAT.
Useful Web Site: www.antigua-barbuda.com
Business Contacts:
Antigua Overseas Bank Ltd./ABI Trust Ltd./ABI Financial Group
High Street & Corn Alley
PO Box 1679
St. John’s, Antigua, West Indies
Telephone: (268) 480-2734
Fax: (268) 480-2750
E-mail: adiaz@abifinancial.com
Web site: www.abifinancial.com
Offshore Banking/Incorporation/Management
Gary D. Collins & Company
36A St. Mary’s Street, Suite No. 3
PO Box 1424
St. John’s, Antigua, West Indies
Telephone: (268) 462-2115
Fax: (268) 462-2888
E-mail: garycollins@lawyer.com
Law Firm
Global Bank of Commerce
#4 Woods Center
PO Box W1803
St. John’s, Antigua, West Indies
Telephone: (268) 480-2240
Fax: (268) 462-1831
E-mail: Customer.service@gbc.ag
Offshore Private Banking
Maritime International Ltd.
PO Box WC166
Bay View Place, Crosbies
St. John’s, Antigua, West Indies
Telephone: (268) 461-2024
Fax: (268) 462-2718
Web site: www.milonline.com
E-mail: maritime@candw.ag
Offshore Banking/Incorporations/Financial Services
Pannel Kerr Forster
Redcliffe Street
PO Box 159
St. John’s, Antigua, West Indies
Telephone: (268) 462-0827
Fax: (268) 462-4747
E-mail: pannellf@candw.ag
Onshore and Offshore Tax Services
Aruba
Affiliation: Separate entity within the United Kingdom of the Netherlands.
Location: 12 miles off the coast of Venezuela in the Caribbean.
Capital and Largest City: Oranjestad.
Government: Parliamentary democracy.
Legal System: Dutch legal system of civil and penal law.
Official Language: Dutch. Also speak Papiamento, English, and Spanish.
Stability: Stable.
Currency: Aruban guilder/florin.
International Time: −4 hrs. GMT.
Country Code: 2 978.
Embassy: Refer to the Netherlands.
Type of Legal Entity: Aruba Exempt Company (AEC) is limited by shares.
Unique Characteristic: Popular destination with beautiful beaches.
Taxation: No corporate income tax. No withholding taxes.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. There is a TIEA. No
MLAT.
Useful Web Site: www.aruba.com/home.htm
Business Contacts:
ABN AMRO Trust Company (Aruba) Limited
Caya G.F. Betico Croes 85
PO Box 1023
Oranjestad, Aruba, Dutch West Indies
Telephone: (297) 834-225
Fax: (297) 834-178
E-mail: aatrust@cura.net
Web site: www.equitytrust.com
Incorporation/Management
Alfaro, Ferrer & Ramirez (Aruba) N.V.
Zoutmanstraat 35
PO Box 1311
Oranjestad, Aruba, Dutch West Indies
Telephone: (297) 834-323
Fax: (297) 834-781
E-mail: lopezalfaro@afra.net
Incorporation/Management
Aruba Bank Ltd.
Caya G.F. Betico Croes 41
PO Box 192
Oranjestad, Aruba, Dutch West Indies
Telephone: (297) 822-261
Fax: (297) 829-152
E-mail: fsimon@ank.com
Commercial Banking
Aruban Investment Bank
Wilhelminastraat 36
PO Box 1011
Oranjestad, Aruba, Dutch West Indies
Telephone: (297) 827-327
Fax: (297) 827-461
E-mail: alb@setarnet.aw
Investment Banking Services
Century Trust Agencies N.V.
48 L.G. Smith Boulevard
PO Box 1061
Oranjestad, Aruba, Dutch West Indies
Telephone: (297) 583-3662
Fax: (297) 583-4018
E-mail: centrust@setarnet.aw
Incorporation/Management
Ernst & Young Aruba Tax Advisors
Vondellaan 31
PO Box 197
Oranjestad, Aruba, Dutch West Indies
Telephone: (297) 824-050
Fax: (297) 824-548
International Tax Planning
MCB Trust (Aruba) N.V.
Palm Beach 4B
Noord, Aruba, Dutch West Indies
Telephone: (297) 860-590
Fax: (297) 860-593
E-mail: trust@mcb-bank.com
Incorporation/Management
Austria
Affiliations: European Union; United Nations.
Location: At the heart of Western Europe. Bordered by Germany and Czech
Republic, Italy, Yugoslavia, Switzerland, and Hungary.
Capital and Largest City: Vienna.
Government: Federal Republic.
Legal System: Based on the Federal Constitutional Act of 1920 providing for
separate judicial and administrative functions.
Official Language: German.
Stability: Stable.
Currency: Euro.
International Time: 1 hr. GMT.
Country Code: 43.
Embassy: Embassy of Austria, 3524 International Court NW, Washington DC
20006 -3027. Telephone: (202) 895-6700.
Type of Legal Entities: GesmbH—Gesellschaft mit beschrankter Haftung, a
limited liability company; AG—Aktiengesellschaft, a stock corporation,
the preferred vehicle for foreign companies operating in Austria.
Bearer shares are permitted.
Unique Characteristics: Strict bank secrecy. Good expatriate haven. Member
of the Financial Action Task Force (FATF).
Taxation: Although not a tax haven, it is a T-7 country for being an excellent
money haven. No withholding tax on investment earnings by nonresidents
as in Switzerland. The GesmbH and AG are both subject to unfavorable
taxes. Best to use a no-tax haven for offshore business purposes.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. There is an
MLAT.
Useful Web Sites: www.austria.gv.at; www.austria.org
Business Contacts:
Barber Financial Advisors
355 Burrard Street, Suite 1000
Vancouver, B.C. V6C 2G8 Canada
Telephone: (604) 608-6177
Fax: (604) 608-2984
Web site: www.BarberFinancialAdvisors.com
E-mail: Info@BarberFinancialAdvisors.com
Personal and Corporate Bank Accounts
Law Offices Dr. F. Schwank
Stock Exchange Building
Wipplingerstasse 34
A-1010 Vienna, Austria
Telephone: 43 (1) 533-5704
Fax: 43 (1) 533-5706
E-mail: offices@schwank.com
Web site: www.schwank.com
International Tax Planning/Corporate Services/Wealth Planning
Peter Zipper
Anglo Irish—Austria
PO Box 306
Rathaustrasse 20
A1011 Vienna, Austria
Telephone: 43 (1) 406 -6161
Fax: 43 (1) 405-8142
E-mail: welcome desk@angloirishbank.at
Personal Bank Accounts
The Bahamas
Affiliations: Commonwealth of Nations; United Nations.
Location: An archipelago of about 700 islands, rocks, and cays, just off the
southeast coast of Florida and stretching into the Caribbean.
Capital and Largest City: Nassau.
Government: Parliamentary democracy.
Legal System: English common law and Bahamian statute law.
Official Language: English.
Stability: Stable.
Currency: Bahamian dollar (pegged to the U.S. dollar).
International Time: −5 hrs. GMT.
Country Code: 809.
Embassy: Embassy of the Commonwealth of the Bahamas, 2220 Massachusetts
Avenue, NW, Washington, DC 20008. Telephone: (202) 319-2660.
Type of Legal Entities: International Business Company (IBC). Nonresident
and restricted banking licenses. Bearer shares in IBCs can only be issued
with the permission of the Central Bank.
Unique Characteristics: Good expatriate haven under the “Investment Promotion
Program.” Popular for holding, trading, banking, investment,
insurance, mutual fund, and shipping companies. Flag of Convenience.
The Bahamas was an excellent tax haven before 2000 and is one to
seriously avoid today if you are a U.S. citizen. But, the fishing is good!
Taxation: There are no corporate income taxes, profits, earnings, capital
gains, distribution, estate, probate, or inheritance. There are no withholding
taxes on dividends, interest, royalties, or payroll.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. There is a TIEA and an
MLAT.
Useful Web Sites: www.bahamas.gov.bs; www.bfsb-bahamas.com
Business Contacts:
Gavin D. Cassar
Cassar and CO
Norfolk House Annex II
Market and Frederick Streets
PO Box CB-13744
Nassau, Bahamas
Telephone: (242) 328-4695
Fax: (242) 328-4694
E-mail: cassar@batelnet.bs
Incorporation/Trusts/Immigration Law
Bahamas Realty Limited
East Bay Street
PO Box N-1132
Nassau, Bahamas
Telephone: (242) 393-8616
Fax: (242) 393-0326
E-mail: brealty@bahamasrealty.bs
Web site: www.bahamasrealty.bs
Real Estate Brokers
Bank Leu Limited, Nassau Branch
The Bahamas Financial Center
Shirley & Charlotte Streets
PO Box N-3926
Nassau, Bahamas
Telephone: (242) 326 -5054
Fax: (242) 323-8828
Swiss Bank/Full Line of Services
Berkeley (Bahamas) Limited
2nd Floor, One Montague Place
East Bay Street
PO Box N-3927
Nassau, Bahamas
Telephone: (242) 502-5570
Fax: (242) 394-6841
E-mail: trader1@bahamas.net.bs
Web site: www.bbloffshore.com
Comprehensive Offshore Brokerage Services
Callenders & Co.
One Millars Court
PO Box N-7117
Nassau, Bahamas
Telephone: (242) 322-2511
Fax: (242) 322-2514
E-mail: callenders -law.com
Web site: www.callenders -law.com
Incorporation/Estate Planning/Real Estate
CIBC Trust Company (Bahamas) Limited
PO Box N-3933
Shirley Street
Nassau, Bahamas
Telephone: (242) 323-3314
Fax: (242) 328-2102
Offshore Trust Services/Management
Ernst & Young
One Montague Place
PO Box N-3231
Nassau, Bahamas
Telephone: (242) 502-6000
Fax: (242) 502-6090
E-mail: eynassau@bahamas.net.bs
International Tax Planning
Lennox Paton
Fort Nassau Center, Malborough Street
PO Box N-4875
Nassau, Bahamas
Telephone: (242) 502-5000
Fax: (242) 328-0566
E-mail: info@lennoxpaton.com
Web site: www.lennoxpaton.com
Law Firm/Incorporation/Management/Trusts/Real Estate
Montaque Securities International
Saffrey Square
Bay Street and Bank Lane, 1st Floor
PO Box N-7474
Nassau, Bahamas
Telephone: (242) 356 -6133
Fax: (242) 356 -6144
E-mail: montaque@batelnet.bs
International Investment and Financial Advice
The Winterbotham Trust Company Limited
Bolan House, 3rd Floor
King & George Streets
PO Box N-3026
Nassau, Bahamas
Telephone: (242) 356 -5454
Fax: (242) 356 -9432
Electronic Banking Services/Financial/Trust/Corporate
Bahrain
Affiliation: Arab League.
Location: This sheikdom is known as the “Pearl” in the Arabian Gulf off the
coast of Saudi Arabia.
Capital and Largest City: Al-Manamah.
Government: Constitutional monarchy.
Legal System: Based on Islamic law and English common law.
Official Language: Arabic. Other languages spoken—English, Farsi, and Urdu.
Stability: Stable.
Currency: Baharain dinar.
International Time: 3 hrs. GMT.
Country Code: 973.
Embassy: Embassy of the Kingdom of Bahrain, 3502 International Drive,
NW, Washington, DC 20008. Telephone: (202) 342-1111.
Type of Legal Entity: Unrestricted foreign company ownership.
Unique Characteristics: Bahrain is the financial hub of the Middle East and
one of the world’s most free economies with a skilled English-speaking
labor force. Home to the Bahrain Stock Exchange.
Taxation: No personal, corporate, or withholding tax.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. No MLAT.
Useful Web Site: www.bahrainembassy.org
Business Contact:
Arab Banking Corporation (B.S.C.) (ABC)
ABC Tower, Diplomatic Area
PO Box 5698
Manama, Bahrain
Telephone: (973) 543-000
Fax: (973) 533-163
Web site: www.arabbanking.com
International Commercial, Merchant, and Investment Bank
Barbados
Affiliations: Commonwealth of Nations; United Nations.
Location: In the Lesser Antilles of the Caribbean.
Capital and Largest City: Bridgetown.
Government: Parliamentary democracy.
Legal System: English common law.
Official Language: English.
Stability: Stable.
Currency: Barbados dollar.
International Time: −4 hrs. GMT.
Country Code: 809.
Embassy: Embassy of Barbados, 2144 Wyoming Avenue, NW, Washington,
DC 20008. Telephone: (202) 939-9200.
Type of Legal Entity: International Business Company (IBC). Private and
public companies are recognized.
Unique Characteristics: Flag of Convenience. A leading e-commerce center.
Popular for banks, mutual funds, and insurance companies. Home of
the Bermuda Stock Exchange. A tax haven with horse racing.
Taxation: A low-tax haven. Effective 2006, the corporate income tax rate has
been reduced to 25 percent, and if properly structured, offshore business
could escape much of the tax altogether.
Exchange Controls: None on companies.
Treaties with the United States: There is an income tax agreement and a TIEA
and an MLAT.
Useful Web Site: www.barbados.gov.bb
Business Contacts:
Dr. Trevor A. Carmichael
Chancery Chambers
Attorneys-At-Law
Chancery House, High Street
Bridgetown, Barbados
Telephone: (246) 431-0070
Fax: (246) 431-0076
E-mail: chancery@caribsurf.com
Comprehensive Legal Services for International Business
Barclays Bank PLC (International Banking Center)
PO Box 180, Barclays House, 1st Floor
Rendezvous
Christ Church, Barbados, W.I.
Telephone: (246) 431-5294
Fax: (246) 429-4785
E-mail: barcbobc@sunbeach.net
International Bank
Citadel Bank & Trust
One Financial Place, Suite 100
Lower Collymore Rock
PO Box 118
Bridgetown, Barbados, W.I.
Telephone: (246) 430-5350
Fax: (246) 430-5353
E-mail: invest@citadelbt.com
Banking/Trust/Portfolio Management/Corporate
CLICO Mortgage and Finance Corporation
CL Duprey Financial Center
Walrond Street
Bridgetown, Barbados, W.I.
Telephone: (246) 431-4719
Fax: (246) 426 -6168
E-mail: cmfc@sunbeach.net
Incorporation/Secretarial Services/Real Estate
Deloitte and Touche
PO Box 806E
Whitepark House, White Park Road
Bridgetown, Barbados, W.I.
Telephone: (246) 429-5257
Fax: (246) 436 -7887
E-mail: rjbourque@deloitte.bb
Incorporation/Management/Accounting
Ernst & Young Trust Corporation
PO Box 261
Bush Hill, Bay Street,
St. Michael, Barbados, W.I.
Telephone: (246) 430-3900
Fax: (246) 429-6446
E-mail: eybic@caribsurf.com
Trust Services/International Tax Advise
Excelsior Bank
Tom Adams Financial Center
Bridgetown, Barbados, W.I.
Telephone: (246) 435-3155
Fax: (246) 435-3157
E-mail: excel@caribsurf.com
Full Range of Trustee Services
Garth Patterson, Attorney at Law
Dewsbury House, Aquatic Gap
St. Michael, Barbados, W.I.
Telephone: (246) 427-9551
Fax: (246) 427-7802
Incorporation/Commercial Transaction
PricewaterhouseCoopers
PO Box 111
St. Michael, Barbados, W.I.
Telephone: (246) 436 -7000
Fax: (246) 436 -7057
E-mail: pwcbb@sunbeach.net
Trustee Services/Professional Taxation/Accounting
Royal Bank of Canada (Caribbean) Corporation
2nd Floor, Building 2, Chelston Park, Collymore Rock
St. Michael, Barbados, W.I.
Telephone: (246) 429-4923
Fax: (246) 436 -7057
E-mail: mike.moodie@RBC.com
Web site: www.rbc.com
Banking/Trust/Corporate
The Towner Management Group
Second Street, Holetown
St. James, Barbados, W.I.
Telephone: (246) 432-4000
Fax: (246) 432-4004
E-mail: mailbox@towner.bb
Web site: www.towner.bb
Management of All Types of Offshore Companies
Belize
Affiliations: Commonwealth of Nations; United Nations.
Location: Central America. Formerly British Honduras. On the Caribbean
Sea between Mexico and Guatemala.
Capital and Largest City: Belize City.
Government: Parliamentary democracy.
Legal System: English common law.
Official Language: English. Also speak Spanish, Mayan, Garituna, and Creole.
Stability: Stable.
Currency: Belize dollar.
International Time: −6 hrs. GMT.
Country Code: 501.
Embassy: Embassy of Belize, 2535 Massachusetts Avenue, NW, Washington,
DC 20008. Telephone: (202) 332-9636.
Type of Legal Entity: International Business Company (IBC).
Unique Characteristics: An excellent tax haven for offshore business operations,
offshore e-commerce, and trusts. Bank secrecy. A T-7 tax haven. A
potential expatriate haven under the Qualified Persons Program. Very
strong asset protection trust laws.
Taxation: A no-tax haven.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. No MLAT.
Useful Web Site: www.belize.gov.bz
Business Contact:
Barber Financial Advisors
355 Burrard Street, Suite 1000
Vancouver, BC V6C 2G8 Canada
Telephone: (604) 608-6177
Fax: (604) 608-2984
E-mail: info@BarberFinancialAdvisors.com
Web site: www.BarberFinancialAdvisors.com
Incorporation/Management/Personal & Corporate Bank
Accounts/Credit & Debit Cards/Pre-Paid VISA Card/Offshore
E-Commerce/Ready-made Companies
Bermuda
Affiliation: Overseas Territory of the United Kingdom.
Location: Situated 650 miles east of North Carolina in the Atlantic Ocean.
Capital and Largest City: Hamilton.
Government: Parliamentary democracy.
Legal System: English common law.
Official Language: English. Also speak Portuguese.
Stability: Stable.
Currency: Bermuda dollar.
International Time: −4 hrs. GMT.
Country Code: 809.
Embassy: British Embassy, 3100 Massachusetts Avenue, NW, Washington, DC
20008. Telephone: (202) 588-7800.
Type of Legal Entities: Exempted company; exempted partnership; unit
trusts, overseas company by permit. Segregated accounts companies.
Flag of convenience. Ship, aircraft, and intellectual property registrations.
Many types of partnerships; trusts; a popular wealth management haven.
Unique Characteristics: In recent years, Bermuda has attracted large private
and U.S. corporations for redomiciliation. Also known for captive insurance
companies. Home of the Bermuda Stock Exchange.
Taxation: A no-tax haven. No taxes on corporate income, profit sales, value
added, withholding, or capital gains.
Exchange Controls: None.
Treaties with the United States: There is an income tax treaty and a TIEA. No
MLAT.
Useful Web Sites: www.gov.bm; www.bermuda-inc.com; www.Bermuda-
Online.com
Business Contacts:
John Harper
Managing Director
Harrington Trust Limited
Windsor Place, 4th Floor
22 Queen Street
PO Box HM 1179
Hamilton, HM EX, Bermuda
Telephone: (441) 298-7878
Fax: (441) 296 -9825
E-mail: jharper@htl.bm
Wide Range of Trustee Services
Graham Wood
Appleby Spurling & Kempe
Cedar House, 41 Cedar Avenue
PO Box HM 1179
Hamilton, HM JX, Bermuda
Telephone: (441) 295-2244
Fax: (441) 292-8666
E-mail: askcorp@ask.bm
Web site: www.ask.bm
Full Service Law Firm/Trusts/E-Commerce
The Bank of Bermuda Limited
6 Front Street
Hamilton, HM 11, Bermuda
Telephone: (441) 295-4000
Fax: (441) 299-6559
Web site: www.bankofbermuda.com
Personal and Corporate International Investment Management
The Bank of N.T. Butterfield & Son Limited
65 Front Street
PO Box HM 195
Hamilton, HM AX, Bermuda
Telephone: (441) 295-1111
Fax: (441) 292-4365
E-mail: contact@bntb.bm
Personal & Corporate Banking/Investment Management/Securities
Deloitte & Touche
“Corner House,” Church & Parliament Streets
Hamilton, HM 12, Bermuda
Telephone: (441) 292-1500
Fax: (441) 292-0961
E-mail: contact@deloitte.bm
Web site: www.deloitte.bm
Accounting/Incorporation/Management
Ernst & Young
Reid Hall, 3 Reid Street
PO Box HM463
Hamilton, HM BX, Bermuda
Telephone: (441) 295-7000
Fax: (441) 295-4680
E-mail: info.bm@ey.cm
Web site: www.ey.com/bermuda
Accounting/Legal/U.S. Tax
International Trust Company of Bermuda Limited
PO Box 1255
Bermuda Commercial Bank Building
43 Victoria Street
Hamilton, HM 12, Bermuda
Telephone: (441) 299-2875
Fax: (441) 292-6128
E-mail: ptucker@bcb.bm
Web site: www.bcb.com
Personal and Corporate Trusts/Investment Accounts
KPMG
PO Box HM 906
Hamilton, HM DX, Bermuda
Telephone: (441) 295-5063
150 TODAY ’S TAX HAVENS
Fax: (441) 295-9132
E-mail: kpmg@kpmg.bm
Web site: www.kpmg.com
Accounting/Management
LOM Securities (Bermuda) Ltd.
The LOM Building, 27 Reid Street
Hamilton, HM 11, Bermuda
Telephone: (441) 292-5000
Fax: (441) 292-3343
E-mail: info@lom.bm
Web site: www.lom.com
Securities Brokerage/Discretionary Asset Management/
Corporate Finance
Lombard Odier Darier Hentsch Trust (Bermuda) Limited
The Corner House, 20 Parliament Street
PO Box HM 2271
Hamilton, HM JX, Bermuda
Telephone: (441) 292-7817
Fax: (441) 299-8798
Incorporation/Trusts/Management/Tax Planning
St. George’s Trust Company Limited
PO Box HM 3051
Hamilton, HM NX, Bermuda
Telephone: (441) 295-1820
Fax: (441) 295-5491
E-mail: stgeorges@lom.bm
Web site: www.stgeorges.com
Trust Services
Cox Hallett Wilkinson
Milner House, 18 Parliament Street
PO Box 1561,
Hamilton, HM FX, Bermuda
Telephone: (441) 295-4630
Fax: (441) 292-7880
E-mail: cw@cw.bm
Web site: www.cw.bm
International Business Transactions
British Virgin Islands
Affiliation: Overseas Territory of the United Kingdom.
Location: A group of islands 60 miles southeast of Puerto Rico in the
Caribbean.
Capital and Largest City: Road Town.
Government: Self -governing British Crown Colony.
Legal System: English common law.
Official Language: English.
Stability: Stable.
Currency: U.S. dollar.
International Time: −4 hrs. GMT.
Country Code: 809.
Embassy: British Embassy, 3100 Massachusetts Avenue, NW, Washington, DC
20008. Telephone: (202) 588-7800.
Type of Legal Entities: International Business Company (IBC). Bearer shares
are permitted. All types of trusts. Unrestricted and restricted banking
licenses.
Unique Characteristics: Trademark registrations. Flag of convenience. Popular
for IBCs, banking, mutual funds, and insurance. Great sailing waters!
Taxation: A no-tax haven.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. There is a TIEA and an
MLAT.
Useful Web Site: www.loc.gov
Business Contacts:
ILS Fiduciary (BVI) Limited
Mill Mall, Wickhams Cay 1
PO Box 3085
Tortola, B.V.I.
Telephone: (284) 494-2999
Fax: (284) 494-5076
E-mail: ilsbvi@ils-world.com
Web site: www.ils-world.com
Incorporation/Management
Quijano & Associates (BVI) Limited
R. G. Hodge Plaza, 2nd Floor, Wickhams Cay 1
PO Box 313
Road Town, Tortola, B.V.I.
Telephone: (284) 494-3638
Fax: (284) 494-7274
E-mail: quijano@quijano.com
Web site: www.quijano.com
Incorporation/Trusts
AMS Trustees Limited/AMS Fund Management Limited/Arawak Trust
Company Limited
Sea Meadow House
PO Box 116
Road Town, Tortola, B.V.I.
Telephone: (284) 494-3399
Fax: (284) 494-3041
E-mail: ams@amsbvi.com
Web site: www.amsbvi.com
Offshore Financial and Trust Services/E-Commerce
Arawak Trust Company Limited
PO Box 173
Road Town, Tortola, B.V.I.
Telephone: (284) 494-3399
Fax: (284) 494-3041
E-mail: arawak@amsbvi.com
Offshore Financial Services/E-Commerce
Barclays Bank PLC (International Banking Center)
PO Box 70
Road Town, Tortola, B.V.I.
Telephone: (284) 494-2171
Fax: (284) 494-7405
E-mail: barcbvi@caribsurf.com
Major Currencies/Credit Cards/Mutual Funds/Int’l. Mortgages
Caribbean Corporate Services Limited
Omar Hodge Building, Wickhams Cay 1
PO Box 362
Road Town, Tortola, B.V.I.
Telephone: (284) 494-5108
Fax: (284) 494-4704
E-mail: Ccsl@surfbvi.com
Incorporation/Management/Trust Services
Deloitte & Touche
Omar Hodge Building, Wickhams Cay 1
PO Box 3083
Road Town, Tortola, B.V.I.
Telephone: (284) 494-2868
Fax: (284) 494-7889
E-mail: deloitte@deloitte.vg
Web site: www.deloitte.vg
Accounting/Taxation
Harney Westwood & Riegels/HWR Services Limited
Craigmuir Chambers
PO Box 71
Road Town, Tortola, B.V.I.
Telephone: (284) 494-2233
Fax: (284) 494-3547
Web site: www.harneys.com
E-mail: mail@harneys.com
Full Service Law Firm/Tax Planning
Jordans (Caribbean) Limited
Geneva Place, Waterfront Drive
PO Box 3469
Road Town, Tortola, B.V.I.
Telephone: (284) 494-6643
Fax: (284) 494-6615
E-mail: jordans@surfbvi.com
Web site: www.jordans -international.com
Incorporation/Management/Advice
Maitland International (Maitland & Co—Fiduciary Division)/
Midocean Management & Trust Services (BVI) Limited
9 Columbus Center, Pelican Drive
PO Box 805
Road Town, Tortola, B.V.I.
Telephone: (284) 494-4567
Fax: (284) 494-4568
E-mail: midocean@bvi.co
Web site: Maitlandgroup.com
International Accounting Firm
Moore Stephens International Services (BVI) Limited
PO Box 3186
Road Town, Tortola, B.V.I.
Telephone: (284) 494-4311
Fax: (284) 494-4312
E-mail: moorestephens@surfbvi.com
Financial Services
154 TODAY ’S TAX HAVENS
Morgan & Morgan Trust Corporation Limited (Belize) Ltd.
PO Box 958
Road Town, Tortola, B.V.I.
Telephone: (284) 494-2011
Fax: (284) 494-2015
E-mail: bvi@morimor.com
Web site: www.morimor.com
Full Service Law Firm
Mossack Fonseca & Co. (BVI) Limited
Akara Building, 24 De Castro Street, Wickhams Cay 1
PO Box 3136
Road Town, Tortola, B.V.I.
Telephone: (284) 494-4840
Fax: (284) 494-4841
E-mail: general@mossfon-bvi.com
Web site: www.mossfon-bvi.com
Incorporation/Management/Legal
Smith-Hughes Raworth & McKensie
PO Box 173
Road Town, Tortola, B.V.I.
Telephone: (284) 494-3384
Fax: (284) 494-2914
E-mail: mail@s-hrm.com
Commercial Law/Incorporation/Trusts/E-Commerce
Brunei Darussalam
Affiliations: Association of Southeast Asian Nations; Commonwealth of Nations;
United Nations.
Location: In the South China Sea off the northwest coast of Borneo.
Capital and Largest City: Bandar Seri Begawan.
Government: Independent Constitutional Sultanate.
Legal System: Civil law is based on English common law.
Official Language: Malay. Also speak English and Chinese.
Stability: Stable.
Currency: Brunei dollar.
International Time: 8 hrs. GMT.
Country Code: 673.
Embassy: Embassy of Brunei Darussalem, 3520 International Court, NW,
Washington, DC 20008. Telephone: (202) 237-1838.
Type of Legal Entity: International Business Company (IBC) limited by shares.
Unique Characteristics: Tax advantages for banking, insurance, investment
funds, and trust management.
Taxation: A no-tax haven.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. No MLAT.
Useful Web Site: www.brunei.gov.bn/index.htm
Business Contacts:
Dr. Colin Ong Legal Services, Advocates & Solicitors
Suites 2.2 to 2.4
Gadong Properties Center
KM 3.5 Jalan Gadong
Bandar Seri Begawan BE4119
Negara Brunei Darussalam
Telephone: (673) 242-0913
Fax: (673) 242-0911
E-mail: onglegal@brunet.bn
Banking/Business/Insurance
PricewaterhouseCoopers
No. 1, 4th Floor, Wisma Setia
PO Box 1628
Bandar Seri Begawan BS 8673
Brunei Darussalam
Telephone: (673) 222-3341
Fax: (673) 224-2402
E-mail: pwc@brunet.bn
Accounting/Tax/Company Services
Campione (Italy)
Affiliations: Italy and Switzerland; NATO; European Union.
Location: “Campione d’Italia” is an Italian enclave surrounded by Switzerland
on Lake Lugano in the Swiss canton of Ticino.
Capital and Largest City: Rome, Italy.
Government: Republic (Italy); Campione is self -governing.
Legal System: The Italian judicial system is based on Roman law modified by
the Napoleonic Code and subsequent statutes.
Official Language: Italian.
Stability: Stable.
Currency: Swiss franc; Euro (Italy).
International Time: 1 hr. GMT.
Country Code: 41.
Embassy: Embassy of Italy, 3000 Whitehaven Street, NW, Washington, DC
20008. Telephone: (202) 612-4400.
Type of Legal Entity: Incorporated company. Consult with an Italian lawyer.
A good alternative to using a Swiss company.
Unique Characteristics: An excellent expatriate haven and good for real estate
investment. Refer to Appendix under “Offshore Citizenship and
Retirement Opportunities.” Campione is the backdoor to Switzerland.
Unrestricted access to Switzerland and Liechtenstein. Lake Lugano,
Switzerland, has 40 Swiss banks that are conveniently located to Campione.
The Italian enclave shares other common features with Switzerland
such as license plates, Swiss postal address, telephones, the Swiss
country code 41, traffic laws, and more. Italy is a member of the Financial
Action Task Force (FATF).
Taxation: A little-known no-tax haven. No income tax or local tax in Campione.
Italians have never imposed taxes on Campione and the Swiss have
no jurisdiction. Campione raises revenues for the Italian government
from its only casino.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. There is an
MLAT with Italy.
Useful Web Site: www.loc.gov
Business Contacts:
Dr. Ernst Zimmer
2 Corso Italia
CH-6911 Campione d’Italia, Switzerland
Telephone: 41 (91) 649-3340
Fax: 41 (91) 649-4268
Residency/Real Estate
Audit Consulting
Dott. Luca Bassi
Via Adamo del Pero 38
I-22100 Como, Italy
Fax: 39 (031) 26 -26 -47
E-mail: auditconsulting@tin.it
Campoine Company Formation Services
Maurizio Codurri, Managing Partner
Frau & Partners
via C. Poerio 15, I-20129 Milan, Italy
Telephone: 39 (02) 7600-3199
Fax: 39 (02) 7600-3311
E-mail: Maurizio-codurri@fraupartners.org
Lawyers/International Tax Planning/Banking
Consulting International
2 Corso Italia
CH-6911 Campione, Switzerland
Telephone: 41 (91) 649-5510
Fax: 41 (91) 649-4268
E-mail: consulting@swissonline.ch.com
Real Estate
Avv. Daniele Funghini
Via Diaz 58
I-22100 Como, Italy
Telephone: 39 (031) 26 -74 -22
Fax: 39 (031) 26 -73-10
E-mail: avvfunghini@email.it
Italian Lawyer Located Near Campione
Immobiliare Wehner
Viale Marco 27
CH-6911 Campione, Italy
Telephone: 41 (0) 91-649-7549
Fax: 41 (0) 91-649-6345
Mobile: 41 (0) 79-620-6080
E-mail: info@immowehner.ch
Web site: www.immowehner.ch
Oldest Real Estate Agency Serving Campione
International Real Estate Services
Telephone Switzerland: 41 (79) 358-2826
Telephone Italy: 39 (348) 292-4588
Telephone Liechtenstein: (423) 370-2777
Fax Switzerland: 41 (1) 274-2515
E-mail: info@lakelugano.com
Web sites: www.lofts -tessin.com; www.italianlakesproperty.com
Lake Lugano and Campione Real Estate
Christian H. Kalin
Henley & Partners AG
Kirchgasse 22
CH-8001 Zurich, Switzerland
Telephone: 41 (44) 266 -22-22
Fax: 41 (44) 266 -22-23
E-mail: chris.kalin@henleyglobal.com
Web site: www.henleyglobal.com
Swiss Residency/Citizenship
Avv. Andrea Marcinkiewicz
Via Rovelli 36
I-22100 Como, Italy
Telephone: 39 (031) 27-18 -55
Fax: 39 (031) 26 -28-38
E-mail: assolex@tin.it
Italian Lawyer Located Near Campione
Massimo Cremona, Pirola Pennuto Zei & Associati
Via Vittor Pisani 16
20124 Milan, Italy
Telephone: 39 (02) 6699-5241
Fax: 39 (02) 669-3131
E-mail: Massimo.cremon@studiopirola.com
Web site: www.studiopirola.com
Lawyers/International Tax Planning/Mergers and Acquisitions
Studio Avvocato Giovanni Acampora
Via Pompeo Magno 1
00192 Rome, Italy
Telephone: 39 (06) 321-2506
Fax: 39 (06) 321-1458
E-mail: Giordano@acampora.net
Web site: www.acampora.net
Lawyers/International Tax Planning/Asset Protection/Business trusts
Wetag Consulting
Lugano Riva Caccia 3
Lugano, Switzerland
Telephone: 41 (91) 994-6851
Fax: 41 (91) 994-6852
E-mail: info@wetag.ch
Real Estate
Cayman Islands
Affiliation: Overseas Territory of the United Kingdom.
Location: In the western Caribbean just south of Cuba.
Capital and Largest City: George Town (Grand Cayman Island).
Government: Self -governed.
Legal System: English common law.
Official Language: English.
Stability: Stable.
Currency: Cayman Island dollar.
International Time: −5 hrs. GMT.
Country Code: 809.
Embassy: British Embassy, 3100 Massachusetts Avenue, NW, Washington, DC
20008. Telephone: (202) 588-7800.
Type of Legal Entities: Exempted Company; Ordinary Non-Resident; Ordinary
Resident; Limited Duration Company; Limited Liability Company
(LLC); Guarantee Company. Bearer shares are permitted in exempt
companies only. Many types of companies can be formed for special
purposes; a variety of partnerships and trusts. Class A and Class B bank
licenses are obtainable.
Unique Characteristics: Popular offshore banking center; f lag of convenience;
investment funds; securities and insurance companies. Home of
the Cayman Island Stock Exchange.
Taxation: A no-tax haven.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. There is a TIEA and an
MLAT.
Useful Web Site: www.gov.ky; http://cayman.com.ky
Business Contacts:
AALL Trust & Banking Corporation Limited
PO Box 1166
George Town, Grand Cayman, Cayman Islands
Telephone: (345) 949-5588
Fax: (345) 949-8265
E-mail: aall@candw.ky
Private Banking/Incorporations/Trusts
Ansbacher (Cayman) Limited
PO Box 887
Grand Cayman, Cayman Islands
Telephone: (345) 949-8655
Fax: (345) 949-7946
E-mail: info@ansbacher.com.ky
Trusts/Management/Investments/Banking
Bank of Butterfield International (Cayman) Ltd.
Butterfield House, 68 Fort Street
PO Box 705 GT
Grand Cayman, Cayman Islands
160 TODAY ’S TAX HAVENS
Telephone: (345) 949-7055
Fax: (345) 949-7004
E-mail: info@bankofbutterfield.ky
Web site: bankofbutterfield.ky
Management/Investment Portfolio/Custody
Caledonian Bank & Trust Limited
Caledonian House
PO Box 1043 GT
Grand Cayman, Cayman Islands
Telephone: (345) 949-0050
Fax: (345) 949-8062
E-mail: info@caledonian.com
Web site: www.caledonian.com
Full Financial Services Provider
Cayman National Corporation
PO Box 1097 GT
Grand Cayman, Cayman Islands
Telephone: (345) 949-4655
Fax: (345) 949-0774
E-mail: cnc@caymannational.com
Web site: www.caymannational.com
Banking/Trust/Corporate/Investments/Insurance
Charles Adams, Ritchie & Duckworth
Attorneys-at-Law
PO Box 709 GT
2nd Floor, Zephyr House, Mary Street
Grand Cayman, Cayman Islands
Telephone: (345) 949-4544
Fax: (345) 949-7073
Full Service Legal Firm
Dextra Bank & Trust Co. Ltd.
Global House, North Church Street
PO Box 2004 GT
George Town, Grand Cayman, Cayman islands
Telephone: (345) 949-7844
Fax: (345) 949-2795
E-mail: dextra@candw.ky
Banking/Trusts/Investment Management
Five Continents Financial Limited/Rothschild Trust Cayman Limited
2nd Floor, Anchorage Center
PO Box 30715 SMB
George Town, Grand Cayman, Cayman Islands
Telephone: (345) 949-3022
Fax: (345) 949-3177
International Investment Advisors
Julius Baer Trust Company (Cayman) Limited
Windward III, SafeHaven Corporate Center, West Bay Road
George Town, Grand Cayman, Cayman Islands
Telephone: (345) 949-7212
Fax: (345) 949-0993
Trusts/Management/Mutual Funds
KPMG
Century Yard, Cricket Square
PO Box 493
George Town, Grand Cayman, Cayman Islands
Telephone: (345) 949-4800
Fax: (345) 949-7164
E-mail: KPMG@kpmg.ky
Web site: www.kpmg.ky
Accounting/U.S. Taxation/Management
Lines Overseas Management (Cayman) Ltd.
Buckingham Square, West Bay Road
PO Box 30997 SMB
Grand Cayman, Cayman Islands
Telephone: (345) 949-5808
Fax: (345) 949-1338
E-mail: john.swain@lom.bm
Securities Brokerage/Discretionary Asset Management
Moore Stephens
3rd Floor, West Wind Building
PO Box 1782 G
Grand Cayman, Cayman Islands
Telephone: (345) 945-5889
Fax: (345) 945-5907
E-mail: msci@candw.ky
International Professional Services
Schroder Cayman Bank and Trust Company Ltd.
PO Box 1040 GT, Harbour Center
Grand Cayman, Cayman Islands
Telephone: (345) 949-2849
Fax: (345) 949-5409
E-mail: schroder@candw.ky
Banking/Trust Services/Investment Management
Channel Islands—Guernsey
Affiliation: The Channel Islands are a Crown dependency of the United
Kingdom.
Location: A group of islands located 40 miles north of France and 110 miles
south of Britain in the English Channel.
Capital and Largest City: St. Peter Port (Guernsey).
Government: Independent jurisdiction with their own constitution. They
were once a part of the Dutchy of Normandy.
Legal System: They maintain their own legal system based on Norman law,
but local legislation is directly influenced by English common law.
Official Language: English.
Stability: Stable.
Currency: Guernsey pound.
International Time: Ground Zero—GMT.
Country Code: 44 1534.
Embassy: British Embassy, 3100 Massachusetts Avenue, NW, Washington, DC
20008. Telephone: (202) 588-7800.
Type of Legal Entities: Exempt Company; International Business Company
(IBC); cell companies. All companies have limited liability. No bearer
shares are allowed. Shareholder identities have to be disclosed to the Financial
Services Commission. Must apply for IBC status.
Unique Characteristics: Popular for banking, trusts, investment funds, and
insurance companies. Home of the Channel Island Stock Exchange.
Taxation: Exempt companies pay a f lat nominal annual tax to be exempt
from income tax. International Business Companies pay between 0.50
percent and 2 percent tax on international profits; and 30 percent on
local-source income.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. There is a TIEA and an
MLAT.
Useful Web Sites: www.gov.gg; www.legisgroup.com
Business Contacts:
Michael Doyle
Sark Offshore Consultancy
Castle Company Management LLC LTD
La Connellerie
Isle of Sark, Channel Islands, GY9 OSF
Telephone: 44 (01481) 832119
Fax: 44 (01481) 832738
E-mail: sales@sarkoffshore.demon.co.uk
Company Management/Full Administration Services for Channel
Island and Offshore Entities
Ansbacher (Channel Islands) Limited
PO Box 79, La Plaiderie House
St. Peter Port, Guernsey, Channel Islands, GY1 3DQ
Telephone: 44 (01481) 726421
Fax: 44 (01481) 726526
Multicurrency Banking/Investment Management
Bachmann Trust Company Limited
PO Box 175, Frances House, Sir William Place
St. Peter Port, Guernsey, Channel Islands, GY1 3DQ
Telephone: 44 (01481) 723573
Fax: 44 (01481) 711353
E-mail: enquiries@bachmanngroup.com
Web site: www.bachmanngroup.com
Full Range of Offshore Financial Services
Bank of Butterfield International (Guernsey) Limited
PO Box 25
Roseneath, The Grange
St. Peter Port, Guernsey, Channel Islands GY1 3AP
Telephone: 44 (01481) 711521
Fax: 44 (01481) 714533
E-mail: info@butterfield.gg
Banking/Trust and Corporate Services/Investment Management
Baring Asset Management (C.I.) Limited
PO Box 71
Trafalgar Court, Les Banques
St. Peter Port, Guernsey, Channel Islands GY1 3DA
Telephone: 44 (01481) 745010
Fax: 44 (01481) 745064
E-mail: enquiries@bamci.com
Web site: www.baring-asset.com
Investment Management
Barings (Guernsey) Limited
PO Box 71
Trafalgar Court, Les Banques
St. Peter Port, Guernsey, Channel Islands GY1 3DA
Telephone: 44 (01481) 745000
Fax: 44 (01481) 745050
E-mail: enquiries@bamci.com
Web site: www.baring-asset.com
International Banking/Foreign Exchange
Dixcart Trust Corporation Limited
Dixcart House
PO Box 161, Sir William Place
St. Peter Port, Guernsey, Channel Islands GY1 4EZ
Telephone: 44 (01481) 723996
Fax: 44 (01481) 727417
E-mail: advice@dixcart.co.gg
Web site: www.dixcart.com
Formations/Investment Management/Tax Planning/E-Commerce
Generali International
Generali Worldwide
PO Box 613
Les Echelons Court, South Esplanade
St. Peter Port, Guernsey, Channel Islands GY1 4PA
Telephone: 44 (01481) 714108
Fax: 44 (01481) 712424
E-mail: enquiries@generali-guernsey.com
Web site: www.generali-gi.com
Investment Life Products
Investec Bank (Channel Islands) Limited
PO Box 188
La Vieille Cour
St. Peter Port, Guernsey, Channel Islands GY1 3LP
Telephone: 44 (01481) 723506
Fax: 44 (01481) 720844
E-mail: enquiries@investec-ci.com
Web site: www.investec-ci.com
Private Banking for International Investors
KPMG
PO Box 235
2 Grange Place, The Grange
St. Peter Port, Guernsey, Channel Islands GY1 4LD
Telephone: 44 (01481) 721000
Fax: 44 (01481) 722373
International Tax Planning/Accounting
Leopold Joseph & Sons (Guernsey) Limited
PO Box 244
Albert House, South Esplanade
St. Peter Port, Guernsey, Channel Islands GY1 3QB
Telephone: 44 (01481) 712771
Fax: 44 (01481) 727025
E-mail: info@leopoldjoseph.com
Private Global Banking
Old Mutual International (Guernsey) Limited
Fairbairn House
PO Box 121, Rohais
St. Peter Port, Guernsey, Channel Islands GY1 3HE
Telephone: 44 (01481) 726726
Fax: 44 (01481) 728953
Wide Range of Investment Funds
Olsen Ferbrache Morgan
PO Box 212
Hadsley House, Lefebvre Street
St. Peter Port, Guernsey, Channel Islands GY1 4JE
Telephone: 44 (01481) 712277
Fax: 44 (01481) 710900
E-mail: enquiry@ofmlaw.com
Web site: www.ofmlaw.com
Investment Funds/Banking/Trust/Fiduciary/Corporate
Ozannes
PO Box 186
1 Le Marchant Street
St. Peter Port, Guernsey, Channel Islands GY1 4HP
Telephone: 44 (01481) 723466
Fax: 44 (01481) 727935
E-mail: advocates@ozannes.com
Web site: www.ozannes.com
Banking/Finance/E-Commerce/Investment Funds
St. Peters Trust Company Limited
Quay House, South Esplanade
St. Peter Port, Guernsey, Channel Islands GY1 4EJ
Telephone: 44 (01481) 723674
Fax: 44 (01481) 711541
E-mail: quay@quayport.demon.co.uk
Trust and Management Services/Asset Protection Strategies
Channel Islands—Jersey
Affiliation: The Channel Islands are a Crown dependency of the United
Kingdom.
Location: A group of islands located 40 miles north of France and 110 miles
south of Britain in the English Channel.
Capital and Largest City: St. Helier ( Jersey).
Government: Independent jurisdiction with their own constitution. They
were once a part of the Dutchy of Normandy.
Legal System: They maintain their own legal system based on Norman law,
but local legislation is directly influenced by English common law.
Official Language: English.
Stability: Stable.
Currency: Jersey pound.
International Time: Ground Zero—GMT.
Country Code: 44 1539.
Embassy: British Embassy, 3100 Massachusetts Avenue, NW, Washington, DC
20008. Telephone: (202) 588-7800.
Type of Legal Entities: Exempt Private Company limited by shares. International
Business Company (IBC). Private and public companies
are recognized.
Unique Characteristics: Popular for fixed interest and discretionary trusts.
Not appropriate for clients who require maximum privacy. Not the most
cost-effective offshore jurisdiction.
Taxation: Exempt companies pay a f lat nominal annual tax to become exempt
from income tax. International companies can negotiate an income tax
rate between 0 and 30 percent. There is a minimum 2 percent income
tax on foreign-source income and 30 percent on local-source income.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. There is a TIEA and an
MLAT.
Useful Web Site: www.gov.je
Business Contacts:
Michael Doyle
Sark Offshore Consultancy
Castle Company Management LLC LTD
La Connellerie
Isle of Sark, Channel Islands, GY9 OSF
Telephone: 44 (01481) 832119
Fax: 44 (01481) 832738
E-mail: sales@sarkoffshore.demon.co.uk
Company Management/Full Administration Services for Channel
Island and Offshore Entities
Abbey National Offshore
PO Box 545, International House
41 the Parade
St. Helier, Jersey, Channel Islands JE4 8XG
Telephone: 44 (01534) 885100
Fax: 44 (01534) 828884
E-mail: sales@abbeynationaloffshore.com
Web site: www.abbeyinternational.com
Offshore Banking/Multiple Currencies
AIB Bank (CI) Limited
PO Box 468
AIB House, Grenville Street
St. Helier, Jersey, Channel Islands JE4 8WT
Telephone: 44 (01534) 883000
Fax: 44 (01534) 883112
E-mail: one@aiboffshore.com
Web site: www.aiboffshore.com
Offshore Financial Services/Wealth Management
Ashburton ( Jersey) Limited
PO Box 239
17 Hilary Street
St. Helier, Jersey, Channel Islands JE4 8SJ
Telephone: 44 (01534) 512000
Fax: 44 (01534) 512022
E-mail: enquiries@ashburton.com
Web site: www.ashburton.com
Discretionary Investment Management
Bank of Scotland International
PO Box 664
Halifax House
31–33 New Street
St. Helier, Jersey, Channel Islands JE4 8YW
Telephone: 44 (01534) 613500
Fax: 44 (01534) 759280
Comprehensive Banking and Investment Products and Services
Basel Trust Corporation (Channel Islands) Limited
PO Box 484
3 Old Street
St. Helier, Jersey, Channel Islands JE4 5SS
Telephone: 44 (01534) 500900
Fax: 44 (01534) 500901
E-mail: info@baseltrustjersey.com
Web site: www.baseltrustjersey.com
Estate Planning Services/Offshore E-Commerce
The Beresford Group
Beresford House, Bellozanne Road
St. Helier, Jersey, Channel Islands JE2 3JW
Telephone: 44 (01534) 879502
Fax: 44 (01534) 733405
E-mail: gary@bergroup.com
Web site: www.bergroup.com
Company/Trust/Tax/Asset Protection/Investments
Citco Jersey Limited
Le Masurier House
La Rue Le Masurier
St. Helier, Jersey, Channel Islands JE4 8RD
Telephone: 44 (01534) 756700
Fax: 44 (01534) 756799
E-mail: jersey-trust@citgo.com
Web site: www.citgo.com
Incorporation/Management/Funds
Deutsche Bank Offshore
PO Box 727
St. Paul’s Gate
St. Helier, Jersey, Channel Islands JE4 8ZB
Telephone: 44 (01534) 889900
Fax: 44 (01534) 889911
E-mail: db.offshore@db.com
PROFILES OF TAX HAVENS 169
Web site: www.dboffshore.com/offshore
Discretionary Investment Management/Corporate Services
Ernst & Young LLP
Unity Chambers
28 Halkett Street
St. Helier, Jersey, Channel Islands JE1 1EY
Telephone: 44 (01534) 288600
Fax: 44 (01534) 288688
Web site: www.ey.com/channel_islands
International Tax Planning
Galsworthy & Stones
PO Box 145
Hawksford House
Caledonia Place
St. Helier, Jersey, Channel Islands JE4 8QP
Telephone: 44 (01534) 836800
Fax: 44 (01534) 836999
E-mail: mail@galsworthy.com
Web site: www.galsworthy.com
Banking and Finance/Trusts/Wills/Estates
Gerrard Private Bank ( Jersey) Limited
28 New Street
St. Helier, Jersey, Channel Islands JE2 3TE
Telephone: 44 (01534) 887889
Fax: 44 (01534) 509725
E-mail: jer@gerrardpb.com
Web site: www.gerrardpb.com
Private Banking/Discretionary Investment Management
Hill Samuel Jersey Limited
PO Box 63, 7 Bond Street
St. Helier, Jersey, Channel Islands JE4 8PH
Telephone: 44 (01534) 604604
Fax: 44 (01534) 604606
E-mail: hsj@hillsamjsy.co.uk
Web site: www.hillsamjsy.co.uk
Private Banking/Discretionary Investment Management
HSBC Bank International Limited
PO Box 26
28/34 Hill Street
St. Helier, Jersey, Channel Islands JE4 8NR
Telephone: 44 (01534) 606000
Fax: 44 (01534) 606001
Web site: www.offshore.hsbc.com
Personal and Corporate Banking and Investment Services
Insinger de Beaufort (International) Limited
PO Box 177
38–39 Esplanade
St. Helier, Jersey, Channel Islands JE4 8RF
Telephone: 44 (01534) 708090
Fax: 44 (01534) 708050
E-mail: infojrs@int.insinger.com
Asset Management/Securities Dealer
Lloyds TSB Bank
Jersey International
PO Box 788, 25 New Street
St. Helier, Jersey, Channel Islands JE4 82E
Telephone: 44 (0134) 736626
Personal Offshore Banking/Debit Cards
Regent Tax Consultants Limited
PO Box 621, Le Galais Chambers
54 Bath Street
St. Helier, Jersey, Channel Islands JE4 8YD
Telephone: 44 (01534) 501311
Fax: 44 (01534) 501313
E-mail: tax enquiries@rbc.com
Web site: www.rbc.com
Tax Advisors for U.S./U.K. Persons
Standard Bank Offshore
Standard Bank House
PO Box 583
47–49 La Motte Street
St. Helier, Jersey, Channel Islands JE4 8XR
Telephone: 44 (01534) 881188
Fax: 44 (01534) 881133
E-mail: sboff@sboff.com
Web site: www.sboff.com
Offshore Bank Services/Securities/Investment Management
Banking and Investment Services for International Clients
Voisin & Co.
PO Box 31
Templar House, Don Road
St. Helier, Jersey, Channel Islands JE4 8NU
Telephone: 44 (01534) 500300
Fax: 44 (01534) 500350
E-mail: mail@voisinlaw.com
Web site: www.voisinlaw.com
International Commercial Law Firm
Cook Islands
Affiliation: New Zealand.
Location: This group of 15 islands is strung across the South Pacific between
Samoa to the west and French Polynesia to the east.
Capital and Largest City: Avarua (Rarotonga).
Government: Self-governing New Zealand territory under their own constitution.
Legal System: English common law.
Official Language: English. Also speak Maori.
Stability: Stable.
Currency: New Zealand dollar.
International Time: −10.5 hrs. GMT.
Country Code: 682.
Embassy: Embassy of New Zealand, 37 Observatory Circle, NW, Washington,
DC 20008. Telephone: (202) 328-4800.
Type of Legal Entities: International Business Company (IBC). Optional limited
by shares or guarantee and no liability and unlimited liability. Modern
and innovative trust legislation. Class A and Class B bank licensing.
Unique Characteristics: Special penal code for bank confidentiality. Excellent
jurisdiction for establishing an asset protection trust, like Nevis and
Belize. A very favorable tax haven with good legal and financial support.
Taxation: A no-tax haven.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. No MLAT.
Useful Web Sites: www.ck/govt.htm; www.cook-islands.gov.ck
Business Contacts:
ANZ Banking Group Ltd.
PO Box 907
Rarotonga, Cook Islands
Telephone: (682) 21750
Fax: (682) 21760
Bank and Financial Services
Asiaciti Trust Pacific Limited
Level 3, CIDB Building
PO Box 822
Rarotonga, Cook Islands
Telephone: (682) 23387
Fax: (682) 23385
E-mail: altaylor@asiaciti.com
Web site: www.asiaciti.com
Incorporation/Management/Asset Protection Trusts
Clarkes P.C.
PO Box 123
Rarotonga, Cook Islands
Telephone: (682) 24567
Fax: (682) 21567
Solicitors
Cook Islands Savings Bank
PO Box TX
Rarotonga, Cook Islands
Telephone: (682) 29471
Fax: (682) 20471
Bank and Financial Services
Cook Islands Trust & Banking Corporation Ltd.
1st Floor, CIDB Building, Main Road
Rarotonga, Cook Islands
Telephone: (682) 24538
Fax: (682) 24539
E-mail: trustbk@citrust.org.ck
Financial Structures/Asset Protection/Trusts
KPMG Peat Marwick
Parekura Place Tutakimoa Road
PO Box 691
Avarua Rarotonga, Cook Islands
Telephone: (682) 20486
Fax: (682) 21486
E-mail: office@kpmg.co.ck
Accounting/Tax Management
Miller Howard & Lynch
PO Box 39
Panama, Rarotonga, Cook Islands
Telephone: (682) 21043
PROFILES OF TAX HAVENS 173
Fax: (682) 21143
Solicitors
Short, Carolyn & Associates
PO Box 632
Rarotonga, Cook Islands
Telephone: (682) 24530
Fax: (682) 24531
Accountants
Southpac Trust Limited
ANZ House, Main Street
PO Box 11
Avarua, Rarotonga, Cook Islands
Telephone: (682) 20514
Fax: (682) 20667
E-mail: offshore@southpak.co.uk
Banking and Financial Services/Asset Protection Trusts
TrustNet (Cook Islands) Limited
CIDB Building, Avarua
PO Box 208
Rarotonga, Cook Islands
Telephone: (682) 21080
Fax: (682) 21087
E-mail: invest2trustnet.co.uk
Offshore Corporate and Trustee Services
Westpac Banking Corporation
PO Box 42
Rarotonga, Cook Islands
Telephone: (682) 22014
Fax: (682) 20802
Bank and Financial Services
Cyprus
Affiliations: European Union; Commonwealth of Nations; North Atlantic
Treaty Organization; United Nations.
Location: In the eastern Mediterranean Sea off the coast of Turkey near the
western coast of Syria.
Capital and Largest City: Lefkosia (Nicosia).
Government: Republic.
Legal System: Predominantly based on English common law.
Official Language: Greek, Turkish. Also speak English.
Stability: There is ongoing hostility between the Turkish Cypriots and the
Greek Cypriots. The United Nations has established a UN-occupied
cease-fire zone while negotiations continue. At stake are recent European
Union economic benefits, which are an incentive to both sides, to
resolve differences.
Currency: Cyprus pound.
International Time: 2 hrs. GMT.
Country Code: 357.
Embassy: Embassy of the Republic of Cyprus, 2211 R Street, NW, Washington,
DC 20008. Telephone: (202) 462-5772.
Type of Legal Entities: Offshore Limited Company. Application must be
made to the Central Bank along with references on shareholders.
Unique Characteristics: Flag of convenience. All types of business activities
are based in Cyprus.
Taxation: The offshore company pays 10 percent tax on net profits. With proper
tax planning and an understanding of the available tax treaties, Cyprus is
a favorable low-tax jurisdiction within the European Union (EU).
Exchange Controls: Nonresident-owned companies are exempt from exchange
controls.
Treaties with the United States: There is an income tax treaty. No TIEA. No MLAT.
Useful Web Sites: www.cyprus.gov.cy; http://kypros.org/Government
Business Contacts:
Andreas Neocleous & Co
Advocates & Legal Consultants
Neocleous Huose
199, Arch Makarios III Avenue
PO Box 50613
Limassol, Cyprus
Telephone: 357 (25) 362-818
Fax: 357 (25) 359-262
E-mail: david.stokes@neocleous.com
Web site: www.neocleous.com
Incorporation/Management/International Tax Law
Areti Charidemou & Associates
Law Office
21 Vasili Michailidi Street
3026 Limassol, Cyprus
Telephone: 357 (25) 746 -103
Fax: 357 (25) 344-019
E-mail: areti@aretilawyers.com
Web site: www.aretilawyers.com
Incorporation/Management/Taxation/Trusts
Bank of Cyprus Ltd.
51 Stassinos Street
Ayia Paraskevi Strovolos
PO Box 21472
1599 Nicosia, Cyprus
Telephone: 357 (22) 237-8000
Fax: 357 (22) 237-8327
Banking and Financial Services
The Bonalbo Group
4th Floor, 5 Costis Palamas Street
PO Box 29000
2084 Nicosia, Cyprus
Telephone: 357 (22) 846 -000
Fax: 357 (22) 846 -111
E-mail: cyprus@bonalbo.com
Web site: www.bonalbo.com
Incorporation/Management/Trusts/Taxation
Costas P. Erotocritou
C. P. Erotocritou & Co.
Libra Tower, 23 Olympion Str.
PO Box 50437
3605 Limassol, Cyprus
Telephone: 357 (25) 363-665
Fax: 357 (25) 341-500
E-mail: themis@cperotocritou.com
Web site: www.cperotocritou.com
Incorporations/Partnerships/Trusts/Ship Registrations
Ernst & Young
Nicosia Tower Center
36 Byron Avenue
PO Box 1656
Nicosia, Cyprus
Telephone: 357 (22) 467-000
Fax: 357 (22) 365-870
E-mail: lakoufis@logos.cy.net
International Tax Planning
Financial Consultants International (FCI) Ltd.
2 Chr Sozos Street, Eiffel Tower, 3rd Floor
PO Box 21439
1508 Nicosia, Cyprus
Telephone: 357 (22) 673-801
Fax: 357 (22) 665-297
E-mail: horwath@horwathpk.com.cy
Web site: www.horwathpk.com.cy
Incorporation/Management/Accounting/Tax Advice
Horwath P. Kalopetrides & Co.
2 Chr Sozos Street, Eiffel Tower, 3rd & 6th Floors
PO Box 21855
1514 Nicosia, Cyprus
Telephone: 357 (22) 669-017
Fax: 357 (22) 665-297
E-mail: horwath@horwathpk.com.cy
Web site: www.horwathpk.com.cy
Incorporation/Management/Tax Advice
Jordan National Bank PLC (International Banking Unit)
1 Anexartissias Street
Pecora Tower, 2nd Floor
PO Box 53587
3303 Limassol, Cyprus
Telephone: 357 (25) 356 -669
Fax: 357 (25) 356 -673
E-mail: jnb@cytanet.com.cy
Private and Commercial Banking
Jordans (Cyprus) Limited
Klimentos Tower, No. 13, 41–43, Klimentos Street
PO Box 26692
1646 Nicosia, Cyprus
Telephone: 357 (22) 767-294
Fax: 357 (22) 767-202
E-mail: info@jordans.com.cy
Web site: www.jordans -international.com
Incorporation/Management/Tax Advice
KPMG
Elma House, 10 Mnasiadou Street
PO Box 21121
1502 Nicosia, Cyprus
Telephone: 357 (22) 678-700
Fax: 357 (22) 678-200
E-mail: Nicosia@kpmg.com.cy
Web site: www.kpmg.com.cy
Offshore Tax Specialists
L. Papaphilippou & Co.
1, Costakis Pantelides Avenue
1010 Nicosia, Cyprus
PO Box 22313
1520 Nicosia, Cyprus
Telephone: (357) 226 -74141
Fax: (357) 226 -73388
E-mail: papaphilippou@lawcy.com
Web site: www.lawcy.com
Law Firm
The National Bank of Greece (Cyprus) Ltd.
15 Arch Makarios Avenue
PO Box 21191
1597 Nicosia, Cyprus
Telephone: 357 (22) 840-000
Fax: 357 (22) 762-080
E-mail: nbgibu@spidernet.com.cy
International Banking/Financial Services
P. G. Economides & Co.
Totalserve House, 17, Gr. Xenopoulou Street
PO Box 53117
3300 Limassol, Cyprus
Telephone: 357 (25) 866 -300
Fax: 357 (25) 866 -301
E-mail: audit@pgeconomides.com
Offshore Accounting and Taxation
Dubai, United Arab Emirates
Affiliations: Arab League; Organization of Petroleum Exporting Countries;
United Nations.
Location: Eastern portion of the Arabian peninsula, strategically located between
the Persian Gulf and the Gulf of Oman. Nearby countries are
Saudi Arabia, Oman, and Qatar.
Capital and Largest City: Abu Dhabi (Capital); Dubai (largest).
Government: Federation formed by seven emirates known collectively as Trucial
States.
Legal System: Federal court system introduced in 1971, except Dubai and
Ra’s al Khaymah, which are not fully integrated into the federal court
system. All emirates have secular courts to adjudicate criminal, civil,
and commercial matters.
Official Language: Arabic. Also speak Persian, Hindi, Urdu. Fluent English
spoken in Dubai’s business world.
Stability: Stable.
Currency: U.A.E. dirham.
International Time: 4 hrs. GMT.
Country Code: 971.
Embassy: Embassy of the United Arab Emirates, 3522 International Court,
NW, Washington, DC 20008. Telephone: (202) 243-2400.
Type of Legal Entities: There are seven types of business establishments, including
private and public companies, joint venture companies, and
various partnerships.
Taxation: No corporate income tax on profits; exempt for 15 years. No withholding
taxes.
Exchange Controls: None in Dubai.
Unique Characteristics: Dubai is quickly becoming the “Hong Kong of the
Middle East.” The Dubai International Financial Center and several
other free trade zones are the hub of the offshore trade. Encourages
e-commerce through the Dubai Internet City formerly known as Dubai
Technology, Electronic Commerce, and Media Free Zone. The ruling
family are known worldwide as owners and breeders of fine Thoroughbred
racehorses. They actively support the sport with an outstanding
program of important international races within their own country.
Treaties with the United States: No MLAT.
Useful Web Site: http://web-vgn.dubai-e.gov.ae:8083
Business Contacts:
Arab Emirates Investment Bank PJSC
Office No. 904, Twin Towers, Baniyas Street
Deira, PO Box 5503
Dubai, United Arab Emirates
Telephone: 971 (4) 2222-191
Fax: 971 (4) 2274-351
E-mail: aeibank@emirates.net.ae
Equity and Bond Market Investments/Portfolio Management
BDO Patel & Al Saleh
Al Futtaim Tower, Suite 304/305, Al Maktoum Street
Deira, PO Box 1961
Dubai, United Arab Emirates
Telephone: 971 (4) 222-2869
Fax: 971 (4) 227-4867
E-mail: bdopatel@emirates.net.ae
Incorporation/Financial Consulting/Tax Planning
Mahendra Asher & Co., Chartered Accountants
Nasa Building, Flat #203, Al Maktoum Street
Deira, PO Box 4421
Dubai, United Arab Emirates
Telephone: 971 (4) 2227-580
Fax: 971 (4) 2233-715
E-mail: masherdb@emirates.net.ae
Web site: mahendraasherco.com
Incorporation/Management/Accounting
Pannell Kerr Foster
301–303 Al Maiden Tower-2, Al Maktoum Street
PO Box 13094
Dubai, United Arab Emirates
Telephone: 971 (4) 223-6508
Fax: 971 (4) 223-4524
E-mail: Dubai@pkfuae.com
Web site: pkfuae.com
International Tax Planning
Sovereign Corporate Services
Suite 201, National Bank of Umm Al Qaiwain Building
Khalid Bin Al Waleed Road
Bur Dubai, PO Box 62201
Dubai, United Arab Emirates
Telephone: 971 (4) 397-6552
Fax: 971 (4) 397-8355
E-mail: Dubai@sovereigngroup.com
Web site: www.sovereigngroup.com
Incorporation/Management/Trustees/Tax Planning/E-Commerce
Gibraltar
Affiliations: Overseas Territory of the United Kingdom; European Union.
Location: At the tip of the Iberian peninsula in the southernmost part of
Spain at the Strait of Gibraltar. This is the narrowest point between Europe
and Africa at the west end of the Mediterranean Sea.
Capital and Largest City: Gibraltar.
Government: Self -governing under its own constitution. Spain has attempted
to gain sovereignty away from Britain for years without success.
Legal System: English common law.
Official Language: English. Also speak French and Spanish.
Stability: Stable.
Currency: Gibraltar pound.
International Time: 1 hr. GMT.
Country Code: 350.
Embassy: British Embassy, 3100 Massachusetts Avenue, NW, Washington, DC
20008. Telephone: (202) 588-7800.
Type of Legal Entities: Exempt company; a nonresident company; a Gibraltar
1992 company; a hybrid company. Partnerships, trusts, and foundations
can also be established.
Unique Characteristics: Flag of convenience. Known for banking, insurance
companies, fund management, holding companies, and trusts. An exempt
company pays no taxes of any kind for 25 years.
Taxation: Qualifying exempt companies pay between 0 and 35 percent annual
corporate income tax.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. There is an
MLAT.
Useful Web Site: www.gibraltar.gov.gi
Business Contacts:
Argenta & Magnum Management Company Ltd.
206 Neptune House, Marina Bay
PO Box 268
Gibraltar
Telephone: (350) 45460
Fax: (350) 45450
E-mail: argenta@gibnynex.gi
Incorporation/Management/Alternative Citizenships
Attias & Levy
First Floor Suites, 3a Irish Town
Gibraltar
Telephone: (350) 72150
Fax: (350) 74986
E-mail: attlev@gibraltar.gi
Web site: www.attiaslevy.gi
Corporate Services/Trusts/Banking/Ship Registration
Europa Trust Company Limited
Suite 24, Watersgardens 6
PO Box 629
Gibraltar
Telephone: (350) 79013
Fax: (350) 70101
E-mail: info@europa.gi
Web site: www.europa.gi
Incorporations/Trusts/ Yacht Registration
Hodgson Bilton
3rd Floor, Mansion House
143 Main Street
Gibraltar
Telephone: (350) 76498
Fax: (350) 76487
E-mail: jhodgson@sovereigngroup.com
Business Law/Tax/Estate/Trusts
Jordans (Gibraltar) Limited
Suite 3C, Eurolife Building, 1 Corral Road
PO Box 569
Gibraltar
Telephone: (350) 75446
Fax: (350) 79902
E-mail: jordans@gibnet.gi
Web site: www.jordans -international.com
Incorporation/Management/Tax
KPMG Administrative Services Limited
Regal House, Queensway
PO Box 191
Gibraltar
Telephone: (350) 74015
Fax: (350) 74016
E-mail: kpmggib@gibnynex.gi
Offshore Tax Planning
LPS Securities Ltd.
28 Irish Town
Gibraltar
Telephone: (350) 79120
Fax: (350) 78428
E-mail: ipsfutures@gibnynex.gi
Investment Advisors
Marrache & Co.
5 Cannon Lane
PO Box 85
Gibraltar
Telephone: (350) 79918
Fax: (350) 73315
E-mail: Marrache@marrache.com
Web site: www.marrache.com
International Law/Offshore Taxation
The Royal Bank of Scotland (Gibraltar) Limited
1 Corral Road
PO Box 766
Gibraltar
Telephone: (350) 73200
Fax: (350) 70152
Private Banking
Triay & Triay
Attorneys at Law
28 Irish Town
PO Box 15
Gibraltar
Telephone: (350) 72020
Fax: (350) 72270
E-mail: triay@triay.com
Web site: www.triay.com
Law/Financial Services/Investments
Triay Stagnetto Neish
Attorneys at Law
Suites C & D, 2nd Floor, Queensway
PO Box 147
Gibraltar
Telephone: (350) 79423
Fax: (350) 71405
E-mail: tsn@tsnlaw.com
Web site: www.tsnlaw.com
International Tax Planning/Wealth Preservation
Grenada
Affiliations: Commonwealth of Nations; United Nations.
Location: In the Windward Islands of the Caribbean.
Capital and Largest City: St. George’s.
Government: Constitutional monarchy with Westminster-style Parliament.
Legal System: English common law.
Official Language: English, Also speak French patois.
Stability: Stable.
Currency: East Caribbean dollar.
International Time: −4 hrs. GMT.
Country Code: 809.
Embassy: Embassy of Grenada, 1701 New Hampshire Avenue, NW, Washington,
DC 20009. Telephone: (202) 265-2561.
Type of Legal Entities: International Business Company (IBC). Offshore bank
licenses.
Unique Characteristics: A no-tax haven. IBCs are exempt from taxation for
25 years. Dozens of bank licenses have been revoked over the recent
years because of illegal activity.
Taxation: No tax on offshore business.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. There is a TIEA and an
MLAT.
Useful Web Site: www.geographia.com/grenada
Business Contact:
Sterling International Bank & Trust Corporation
Morne Rouge Road
PO Box 1711
Grand Anse, St. George’s, Grenada
Telephone: (473) 444-5900
Fax: (473) 444-5912
Incorporation/Trust/Banking/Credit Cards
Hong Kong, China
Affiliation: Special Administration Region of China.
Location: South of mainland China on the South China Sea.
Capital and Largest City: Victoria.
Government: This western-style financial center operates within the communist
state of China under a policy of “one country, two systems” to preserve
its economic independence in compliance with its former lease
agreement with Britain which expired on July 1, 1997. This status-quo
position is to remain effective for 50 years past the expiration of the
lease. That remains to be seen; the Chinese have been relatively laissezfaire
to date, but that could change.
Legal System: English common law.
Official Language: Chinese and English.
Stability: Stable.
Currency: Hong Kong dollar.
International Time: 8 hrs. GMT.
Country Code: 852.
Embassy: Embassy of the People’s Republic of China, 2300 Connecticut
Avenue, NW, Washington, DC 20008. Telephone: (202) 328-2500.
Type of Legal Entities: Private Company Limited by Shares; partnerships and
trusts.
Unique Characteristics: A T-7 tax haven. Flag of convenience. Popular for
holding, insurance, and trading companies and investment funds.
Major international banking center and shipping port. Strict bank secrecy
laws. Home of the Hong Kong Stock Exchange. Possible expatriate
haven under their Business Investment Visa. Member of the Financial
Action Task Force (FATF).
Taxation: A low-tax haven. Maximum profit tax rate is 17 percent. Foreignsource
profits are not taxed. On local business there are profits, salary,
and property taxes. No withholding, capital gains net worth, or valueadded
tax (VAT).
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. There is an
MLAT.
Useful Web Site: www.info.gov.hk
Business Contacts:
Barber Financial Advisors
355 Burrard Street, Suite 1000
Vancouver, BC V6C 2G8 Canada
Telephone: (604) 608-6177
Fax: (604) 608-2984
E-mail: Info@BarberFinancialAdvisors.com
Web site: www.BarberFinancialAdvisors.com
Incorporations/Management/Bank Accounts
AMS Trustees (H.K.) Limited
Room 1210, 12/F Wing on Center
111 Connaught Road Central
Hong Kong
Telephone: (852) 2147-2108
Fax: (852) 2147-2119
Offshore Financial Services/Investment Funds/E-Commerce
Asiaciti Trust Hong Kong Limited
Room 610–11 Bank of America Tower
12 Harcourt Road
Hong Kong
Telephone: (852) 2591-9009
Fax: (852) 2891-2436
Incorporation/Management/Tax and Asset Protection Strategies
Baker & McKenzie
14/F Hutchison House
10 Harcourt Road
Hong Kong
Telephone: (852) 2846 -1888
Fax: (852) 2845-0476
Banking/Finance/Legal/Tax/Investments
The Bank of East Asia, Limited
Legal Division, Bank of East Asia Building
10 Des Voeux Road, Central
Hong Kong
Telephone: (852) 2842-3238
Fax: (852) 2537-1663
Incorporation/Management/Trust Services
Bryan Cave
Suite 3704, Tower One, Lippo Center
89 Queensway
Hong Kong
Telephone: (852) 2522-2821
Fax: (852) 2522-3830
Large International Commercial Law Firm
CMG First State Investments (Hong Kong) Limited
6/F Three Exchange Square
8 Connaught Place, Central
Hong Kong
Telephone: (852) 2846 -7555
Fax: (852) 2868-4742
Investment Management
Ernest Maude Continental Investments Limited
Suite 2201–03, Universal Trade Center
3 Arbuthnot road, Central
Hong Kong
Telephone: (852) 2521-9188
Fax: (852) 2526 -2993
Personal Financial and Investment Advisory
186 TODAY ’S TAX HAVENS
Grant Thornton
13th Floor, Gloucester Tower, The Landmark
11 Pedder Street, Central
Hong Kong
Telephone: (852) 2218-3000
Fax: (852) 2218-3500
Accounting and Taxation for Business
Henley & Partners Far East Ltd.
13/F Silver Fortune Plaza
1 Wellington Street
Central Hong Kong
Telephone: (852) 2525-7717
Fax: (852) 2140-6833
E-mail: jf lader@zetland.biz
Residency and Business Visa
Insinger de Beaufort Trust (HK) Limited
11/F, Standard Chartered Bank Building
4–4A Des Voeux Road, Central
Hong Kong
Telephone: (852) 2526 -3665
Fax: (852) 2530-4898
Incorporation/Management/Trust Services/Private Banking
International Taxation Advisory Services Limited
Suite 4002 A, Central Plaza
18 Harbour Road, Wanchai
Hong Kong
Telephone: (852) 2868-3130
Fax: (852) 2523-8549
Offshore Tax Planning/Asset Protection Strategies
LGT Bank in Liechtenstein AG
29th Floor, Two Exchange Square
8 Connaught Place, Central
Hong Kong
Telephone: (852) 2523-6180
Fax: (852) 2868-0059
Discretionary Portfolio Management/Investment Advisory
Overseas Company Registration Agents Asia Limited (OCRA Hong Kong)
1301 Bank of America Tower
12 Harcourt Road, Central
Hong Kong
Telephone: (852) 2522-0172
Fax: (852) 2521-1190
E-mail: ocra@ocra-asia.com
Web site: www.ocra-worldwide.com
Offshore Corporate, Trust and Taxation Services
Rabobank
2 Exchange Square
Central, Hong Kong
Telephone: (852) 2103-2000
Fax: (852) 2530-1728
Bank and Financial Services
Isle of Man
Affiliations: United Kingdom; Special EU status.
Location: Between Ireland and England in the Irish Sea.
Capital and Largest City: Douglas.
Government: Self -governed British Crown sovereign dependency.
Legal System: English common law.
Official Language: English.
Stability: Stable.
Currency: Isle of Man pound.
International Time: Ground Zero—GMT.
Country Code: 44 1624.
Embassy: British Embassy, 3100 Massachusetts Avenue, NW, Washington, DC
20008. Telephone: (202) 588-7800.
Type of Legal Entities: Limited Liability Company (LLC). Private and public
companies are recognized.
Unique Characteristics: Known for their investment funds, offshore banking,
Manx trusts, hybrid companies, and insurance companies. E-commerce
center. Good jurisdiction for doing business within the European
Union. Pressure from the EU and OECD on “harmful tax competition”
and information disclosure on company accounts.
Taxation: An international company can be taxed on all or part of its income
up to 35 percent. An exempt company is free of taxation on foreignsource
income. Nonresidents pay no tax on a nonresident company. No
capital gains, wealth, property, death, or capital transfer taxes.
Exchange Controls: None.
Treaties with the United States: There is an income tax treaty, a TIEA, and an
MLAT.
Useful Web Site: www.gov.im
Business Contacts:
Charles Cain
Skye Fiduciary Services
Skyefid Limited
2 Water Street
Ramsey, Isle of Man 1M8 1JP
Telephone: 44 (01624) 811611
Fax: 44 (01624) 816645
E-mail: charles.cain@skyefid.com
Web site: www.skyefid.com
Asset Protection and Fiduciary Structures for Americans
David Ashton
Chris Eaton
ILS (Corporate Services) Limited
2nd Floor, Atlantic House
Circular Road
Douglas, Isle of Man IM1 1SQ
Telephone: 44 (01624) 682500
Fax: 44 (01624) 628488
E-mail: ilscorp@ils-world.com
Web site: www.ils-world.com
Incorporation/Management/Multiple Jurisdictions
Isle of Man Assurance Group
IOMA House, Hope Street
Douglas, Isle of Man IM1 1AP
Telephone: 44 (01624) 681200
Fax: 44 (01624) 681397
E-mail: ioma@ioma.co.im
Web site: www.ioma.co.im
Customized Life Products/Company Management
Abbey National Treasury International Ltd.
PO Box 150, Carrick House
Circular Road
Douglas, Isle of Man IM99 1NH
Telephone: 44 (01624) 644800
Fax: 44 (01624) 644691
Personal Banking Products and Services
AIB Bank (Isle of Man) Limited
PO Box 186
Douglas, Isle of Man, IM99 1QE
Telephone: 44 (01624) 639772
Fax: 44 (01624) 639636
E-mail: one@aiboffshore.com
Web site: www.aiboffshore.com
Offshore Banking and Investment Services
AXA Isle of Man Limited
Royalty House
Walpole Avenue
Douglas, Isle of Man IM1 2SL
Telephone: 44 (01624) 643300
Fax: 44 (01624) 643444
E-mail: amtc@amtcltd.com
Single Premium Investments/Life Insurance
Bank of Ireland
PO Box 246
Christian Road
Douglas, Isle of Man IM99 1XF
Telephone: 44 (01624) 644222
Fax: 44 (01624) 644245
E-mail: info@boifsharp.com
Banking and Investments for Expatriats
Canada Life International Limited
St. Mary’s, The Parade
Castletown, Isle of Man 1M9 1RJ
Telephone: 44 (01624) 8202000
Fax: 44 (01624) 820201
E-mail: info@canadalifeint.com
Web site: www.canadalifeint.com
Flexible Investment Products
Caymanx Trust Company Limited
34 Athol Street
Douglas, Isle of Man IM1 1RD
Telephone: 44 (01624) 646900
Fax: 44 (01624) 662192
E-mail: mail@cncoim.com
Private Banking and Trust Services/Investment Management
Crossman Trust Company Limited
Portland House, Station Road
Ballasalla, Isle of Man 1M9 2AE
Telephone: 44 (01624) 825805
Fax: 44 (01624) 824570
E-mail: Crossman trust@enterprise.net
Web site: www.crossleys.com
Corporate/Trust/Estate/Asset Protection
Ernst & Young Trust Company Limited
Jubilee Buildings, Victoria Street
Douglas, Isle of Man IM1 1SH
Telephone: 44 (01624) 6990000
Fax: 44 (01624) 699001
Web site: www.ey.com.im
International Tax Planning
Friends Provident International Limited
Royal Court
Castletown, Isle of Man 1M9 1RA
Telephone: 44 (01624) 821212
Fax: 44 (01624) 824405
E-mail: servicedesk@fpiom.com
Single and Regular Premium Investments Products
Horwath Clark Whitehill
7th Floor, Victory House
Prospect Hill
Douglas, Isle of Man IM1 1EQ
Telephone: 44 (01624) 627335
Fax: 44 (01624) 677225
E-mail: mail@horwath.co.im
Web site: www.horwath.com.im
Incorporation/Management/Tax Planning
Irish Permanent, International (IOM) Ltd.
12–14 Ridgeway Street
Douglas, Isle of Man IM1 1EN
Telephone: 44 (01624) 641641
Fax: 44 (01624) 676795
E-mail: hanrahang@ip-intl.com
Web site: www.ip-intl.com
Management/Banking/Trust/Funds
PROFILES OF TAX HAVENS 191
Jordans (Isle of Man) Limited
1st Floor, Atlantic House
4–8 Circular Road
Douglas, Isle of Man IM1 2AG
Telephone: 44 (01624) 693000
Fax: 44 (01624) 693001
E-mail: angela-seabrook@jordans -iom.com
Web site: www.jordans -international.com
Incorporation/Management/Trusts/Accounting/Tax
Lloyds TSB Offshore Limited
Corporate Banking
PO Box 8, Victory House, Prospect Hill
Douglas, Isle of Man IM99 1AH
Telephone: 44 (01539) 448019
Fax: 44 (01624) 626033
Web site: www.lloydstsb-offshore.com
Corporate Offshore Banking/Debit Cards
OCRA (Overseas Company Registration Agents Limited)
Tower Street
Ramsey, Isle of Man 1M8 1JA
Telephone: 44 (01624) 811000
Fax: 44 (01624) 811001
E-mail: ocra@ocra.com
Offshore Corporate Services/Tax Planning
Royal Skandia Life Assurance Limited
Skandia House, Finch Road
Douglas, Isle of Man IM99 1NN
Telephone: 44 (01624) 611611
Fax: 44 (01624) 611715
E-mail: info@royalskandia.com
Web site: www.royalskandia.com
Tax-Efficient Investment Plans
Scottish Provident International Life Assurance Limited
Provident House
Ballacottier Business Park, Cooil Road
Douglas, Isle of Man IM2 2SP
Telephone: 44 (01624) 681681
Fax: 44 (01624) 677336
E-mail: customer_services_iom@spila.com
Web site: www.spila.com
Investment/Life Insurance/Retirement Plans
Simcocks Advocates Limited
Ridgeway house, Ridgeway Street
Douglas, Isle of Man IM99 1PY
Telephone: 44 (01624) 690300
Fax: 44 (01624) 690333
E-mail: mail@simcocks.com
Web site: www.simcocks.com
Law Firm Specializing in Offshore Activities
Standard Bank Stockbrokers (Isle of Man) Limited
Standard Bank House
1 Circular Road
Douglas, Isle of Man IM1 1SB
Telephone: 44 (01624) 643643
Fax: 44 (01624) 643801
Web site: www.sboff.com
Securities Dealers/Portfolio Services
Moore Stephens
PO Box 25
26 Athol Street
Douglas, Isle of Man IM99 1BD
Telephone: 44 (01624) 662020
Fax: 44 (01624) 662430
E-mail: mail@moore-stephens.co.im
Chartered Accounts/Investment Management
Mary Tait, Investment Manager
Lorne House Trust Limited
Lorne House, Castletown, Isle of Man IM9 1AZ
Telephone: 44 (01624) 823579
Fax: 44 (01624) 822952
E-mail: general@lorne-house.com
Web site: www.lorne-house.com
Founded in 1982 by Ronald Buchanan
Investment Management/Trust and Corporate Services
Labuan, Malaysia
Affiliations: Commonwealth of Nations; United Nations; Association of
Southeast Asian Nations.
Location: Malaysia.
Capital and Largest City: Kuala Lumpur.
Government: Constitutional monarchy.
Legal System: Based on English common law.
Official Language: Bahasa Melayu. Also speak English, Chinese, and Tamil.
Stability: Stable.
Currency: Malaysian Ringgit (RM).
International Time: 8 hrs. GMT.
Country Code: 60.
Embassy: Embassy of Malaysia, 3516 International court NW, Washington, DC
20008. Telephone: (202) 572-9700.
Type of Legal Entities: Offshore and foreign offshore companies.
Unique Characteristics: No bank secrecy. Confidentiality clauses are incorporated
into various Acts. Encourages offshore e-commerce business.
Taxation: No foreign-source income tax on a resident company.
Exchange Controls: No exchange controls for offshore companies and their
foreign business.
Treaties with the United States: No income tax treaty. No TIEA. No MLAT.
Business Contacts:
Insinger Brumby Trust (Labuan) Sdn Bhd
Brumby House
1st Floor Jalan Bahasa
PO Box 80148
87011 Labuan F.T., Malaysia
Telephone: 60 (87) 423828
Fax: 60 (87) 417242
E-mail: Raymond.wong@asia.insigner.com
Incorporation/Management/Trustees/Accounting
Maybank International (L) Ltd., Labuan IOFC
Level 16(B), Main Office Tower
Financial Park Labuan, Jalan Merdeka
PO Box 81915
87028 W.P. Labuan, Malaysia
Telephone: 60 (87) 414406
Fax: 60 (87) 414806
E-mail: millmit@tm.net.my
International Banking Services
Portcullis Trust (Labuan) Sdn Bhd & David Chong & Co.
Level 7 (F2) Main Office Tower
Financial Park Labuan, Jalan Merdeka
PO Box 80107
87011 F.T. Labuan, Malaysia
Telephone: 60 (87) 439191
Fax: 60 (87) 439193
E-mail: georgep@pc.jaring.my
Incorporation/Management/Accounting/Tax Planning
Sititrust & Administrator Sdn Bhd
Suite 5(I), 5th Floor Main Office Tower
Financial Park Labuan, Jalan Merdeka
PO Box 81840
87028 F.T. Labuan, Malaysia
Telephone: 60 (87) 421663
Fax: 60 (87) 421662
E-mail: ctrust@tm.net.my
Incorporation/Management/Trusts
ZI Labuan Trust Company Sdn Bhd
Unit Level 13 (E), Main Office Tower
Financial Park Labuan, Jalan Merdeka
87000 F.T. Labuan, Malaysia
Telephone: 60 (87) 451688
Fax: 60 (87) 453688
E-mail: aziaan.com@ziltco.com.my
Incorporation/Management/Trusts/Tax Planning
Liechtenstein
Affiliation: United Nations.
Location: This postage stamp sized enclave is situated in Western Europe
and bordered by Switzerland to the west and Austria to the east.
Capital and Largest City: Vaduz.
Government: Hereditary constitutional monarchy.
Legal System: The prince of the state and the legislature pass law. Civil and
criminal procedures have an Austrian influence, contract and property
law a Swiss orientation, and commercial law a German base.
Official Language: German.
Stability: Stable.
Currency: Swiss Franc.
International Time: 1 hr. GMT.
Country Code: 41 75.
Embassy: No embassy in the United States.
Type of Legal Entities: The Establishment (Anstalt), a novel entity unlike any
found in the United States; AG (Aktiengesellscht)—a corporation limited
by shares; GmbH (Gesellschaft mit beschrauker Haftung)—a limited liabarb_
bility company; Foundation (Stiftungen)—another unique entity of
Liechtenstein. Bearer shares are permitted; holding companies; domiciliary
companies; partnerships; trusts; trust enterprises. A more complete
description of the Anstalte can be found in Chapter 18.
Unique Characteristics: Strict bank secrecy. A T-7 money haven. Resisting
attack from the OECD. A blacklisted country. Known for unique
corporate and trust structures, foreign holding companies, banking,
and investment funds. Numbered accounts available to high-net worth
individuals. Excellent management services available for all types
of entity.
Taxation: A low-tax haven. A company of any kind that qualifies as an offshore
investor will pay no taxes on income from sources outside Liechtenstein.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. No MLAT.
Business Contacts:
Barber Financial Advisors
355 Burrard Street, Suite 1000
Vancouver, BC V6C 2G8 Canada
Telephone: (604) 608-6177
Fax: (604) 608-2984
E-mail: Info@BarberFinancialAdvisors.com
Web site: www.BarberFinancialAdvisors.com
Personal and Company Bank Accounts
Administrust Services Reg
J. Rheinbergerstrasse 6
PO Box 634
FL 9490 Vaduz, Liechtenstein
Telephone: (423) 232-3021
Fax: (423) 232-5040
Personal Tax and Estate Planning/Portfolio Management/Corporate
Services
Audita-Revisions-AG
Bangarten 2 Postfach 119
FL 9490 Vaduz, Liechtenstein
Telephone: (423) 232-5213
Fax: (423) 232-5277
Accounting/Taxation/Management
BBT Banzer & Buchel Treuhand AG
Austrasse 49
FL 9490 Vaduz, Liechtenstein
Telephone: (423) 238-1313
Fax: (423) 238-1300
Corporate Services/Financial Planning/Asset Protection
Credit Suisse Trust Limited
Pradafant 21
FL 9490 Vaduz, Liechtenstein
Telephone: (423) 237-7100
Fax: (423) 237-7111
Incorporation/Management
Roger Frick
Allgemeines Treuunternehmen (ATU)
Aeulestrasse 5
FL 9490 Vaduz, Liechtenstein
Telephone: (423) 237-3434
Fax: (423) 237-3460
Incorporation/Management/Legal and Tax
Advise/Fiduciary/Trusteeships
Jura Trust AG
Mitteldorf 1, PO Box 838
FL 9490 Vaduz, Liechtenstein
Telephone: (423) 237-7575
Fax: (423) 232-1362
Wealth Preservation/Tax Planning/Incorporations/Trusts
LGT Bank Liechtenstein AG
Herrengasse 12
FL 9490 Vaduz, Liechtenstein
Telephone: (423) 235-1122
Fax: (423) 235-1522
Banking/Investment Management
Miselva Etablissement
Josef Rheinberger Strasse 29
FL 9490 Vaduz, Liechtenstein
Telephone: (423) 237-6900
Fax: (423) 237-6910
Incorporation/Management/Legal/Accounting
Praesidial-Anstalt
Aeulestrasse 38, Postfach 583
FL 9490 Vaduz, Liechtenstein
Telephone: (423) 236 -5555
Fax: (423) 236 -5399
Corporate/Trusts/Asset Protection/Tax Planning
Dr. Norbert Seeger
Advokaturburo
Attorney at Law
Am Schragen Weg 14, PO Box 1618
9490 Vaduz, Liechtenstein
Telephone: (423) 232-0808
Fax: (423) 232-0630
Personal Taxation/Estate Planning/Portfolio Management/Asset
Protection
Serica Bank Aktiengesellschaft
Pf lugstrasse 16
FL 9490 Vaduz, Liechtenstein
Telephone: (423) 236 -5522
Fax: (423) 236 -5505
Private Banking
Toendury and Partner AG
Bergstrasse 389, PO Box 777
FL 9497 Triesenberg, Liechtenstein
Telephone: (423) 262-8333
Fax: (423) 262-7989
Accounting/Tax/Legal/Trustees/Investment Management
Luxembourg
Affiliations: North Atlantic Treaty Organization; European Union; United
Nations.
Location: Western Europe. Bordered by Belgium, France, and Germany.
Capital and Largest City: Luxembourg.
Government: Constitutional monarchy.
Legal System: Civil law system.
Official Language: Luxembourgish (national). Also speak French, German,
and English.
Stability: Stable.
Currency: Euro.
International Time: 1 hr. GMT.
Country Code: 352.
Embassy: Embassy of Grand Dutchy of Luxembourg, 2200 Massachusetts
Avenue, NW, Washington, DC 20008. Telephone: (202) 265-4171.
Type of Legal Entities: SA—Societes Anonymes, a corporation; SaRL—Societes
a resposabilite limitee, a private limited company; also several
types of partnerships. Holding companies include the 1929 holding
company; the billionaire holding company; the finance holding company,
and the 1990 or SOPARFI holding company.
Unique Characteristics: Excellent banking center. Bank secrecy laws. Numbered
accounts. Popular jurisdiction for holding companies and investment
companies. A member of the Financial Action Task Force (FATF).
Taxation: Numerous tax incentives. A high-tax jurisdiction. However, there
are exceptions, such as on holding companies, that are not subject to
corporate income tax. A parent-subsidiary, known as a SOPARFI is exempt
under certain circumstances from corporate capital gains and
dividends.
Exchange Controls: None.
Treaties with the United States: There is an income tax treaty. No TIEA.
There is an MLAT.
Business Contacts:
ABN AMRO Trust Company (Luxembourg) S.A.
46A Avenue J. F. Kennedy
L-1855 Luxembourg, Luxembourg
Telephone: (352) 427-1711
Fax: (352) 421-961
E-mail: aatlux@pt.lu
Web site: www.abnamrotrust.com
Incorporation/Management
AMS Trust (Luxembourg) S.A.
381 Route de Thionville
L-5887 Hesperange, Luxembourg
Telephone: (352) 263-6571
Fax: (352) 263-6572
E-mail: ams@amslux.lu
Web site: www.amsbvi.com
Offshore Financial Services
Bank Sarasin Benelux SA
287–289 Route d’ Arlon
L-1105 Luxembourg, Luxembourg
Telephone: (352) 457-8801
Fax: (352) 452-396
E-mail: influx@sarasin.com
Web site: www.sarasin.com
Private Banking/Investment Management
BGL-MeesPierson Trust (Luxembourg) S.A.
12–16 avenue Monterey
L-2136 Luxembourg, Luxembourg
Telephone: (352) 424-22222
Fax: (352) 424-22070
E-mail: info@bglmeespiersontrust.lu
Incorporation/Management/Trust Services
Delma & Cie Sarl
59 rue G.D. Charlotte
9515 WILTZ, Luxembourg
Telephone: (352) 95-05-74
Fax: (352) 95-91-11
E-mail: business@pt.lu
Incorporation/Management/International Tax Advisors
Fingeco Lux S.A.
4A, boulevard G.D. Charlotte
L-1330 Luxembourg, Luxembourg
Telephone: (352) 45-24-22
Fax: (352) 45-35-05
E-mail: bisenius@fingeco.com
Web site: www.fingeco.com
Incorporation/Management/Fiduciary/Accounting/Custodial
Hoogewerf & Cie
19 Rue Aldringen
L-1118 Luxembourg, Luxembourg
Telephone: (352) 46 -00-25
Fax: (352) 46 -00-27
E-mail: hoogewerf@hermesnet.com
Incorporation/Management/Tax Advise
Maitland Management Services S.A.
Boite Postal 1361
6 rue Adolphe Fischer
L-1520 Luxembourg, Luxembourg
Telephone: (352) 40-25-05-1
Fax: (352) 40-25-05-66
E-mail: service@maitlandtrust.com
Web site: www.maitlandtrust.com
Incorporation/Management/Accounting/Trustee Services
PanEuroLife SA
14 rue Edward Steichen,
B.P. 2408
L-1882 Luxembourg, Luxembourg
Telephone: (352) 45-67-30-1
Fax: (352) 44-67-34
E-mail: info@paneurolife.com
Web site: www.paneurolife.com
Life Assurance Contracts/Capital Redemption Bonds
PFA Pension Luxembourg S.A.
47 Boulevard Prince Henri
L-1724 Luxembourg, Luxembourg
Telephone: (352) 467766
Fax: (352) 467776
Pension Plans for Expatriates
Trust International Luxembourg S.A.
60 Grand’Rue
L-1660 Luxembourg, Luxembourg
Telephone: (352) 22-40-51
Fax: (352) 22-40-55
E-mail: til@pt.lu
Incorporation/Management/International Tax Planning
Madeira
Affiliation: Portugal.
Location: Off the northwest coast of Africa in the Atlantic Ocean, approximately
535 miles southwest of Lisbon, Portugal.
Capital and Largest City: Lisbon.
Government: Parliamentary Democracy.
Legal System: Civil law.
Official Language: Portuguese and Mirandese.
Stability: Stable.
Currency: Euro.
International Time: Ground Zero—GMT.
Country Code: 351 91.
Embassy: Embassy of Portugal, 2125 Kalorama Road, NW, Washington, DC
20008. Telephone: (202) 328-8610.
Type of Legal Entities: Ltd.—Limitada, a limited liability company; SA—Sociedades
Anonimas, a stock corporation. Recognizes the common law
trust concept.
Unique Characteristics: Flag of convenience.
Taxation: Companies incorporated in 2005–2006 are subject to corporate
tax of 2 percent; 2007–2011 are subject to a rate increase to 3 percent
on their foreign-source income.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. No MLAT.
Useful Web Site: www.madeira-web.com
Business Contacts:
Banco Comercial Portugues SA/Sucursal Financeira Exterior
Edificio Marina Forum
Av. Arriaga77, 2nd—sala 203
P-9000-060 Funchal, Madeira Islands
Telephone: 351 (291) 20-64-50
Fax: 351 (291) 20-64-69
International Private and Corporate Banking
Banco Espirito Santo E Comercial de Lisboa
Edificio Arriaga
Avenida Arriaga
P-9000-064 Funchal, Madeira Islands
Telephone: 351 (291) 208-990
Fax: 351 (291) 231-227
International Private and Corporate Banking
Madeira Corporate Services
Avenida Arriaga No. 77, 6th Floor
Edificio Marina Forum
P-9004-533 Funchal, Madeira Islands
Telephone: 351 (291) 202-400
Fax: 351 (291) 237-188
Incorporation/Management/Tax Planning
Madeira Fiducia Management LDA
Avenida Arriaga 73, 1st—105
P-9000-533 Funchal, Madeira Islands
Telephone: 351 (291) 200-988
Fax: 351 (291) 200-989
E-mail: m.fiducia@mail.telepac.pt
Incorporation/Management/Trusts/Admiralty
Madeira Management Cia Lda.
PO Box 7
Rua dos Murcas No. 88
P-9000-058 Funchal, Madeira Islands
Telephone: 351 (291) 201-700
Fax: 351 (291) 227-144
E-mail: mmcl@mail.telepac.pt
Web site: www.madeira-management.com
Incorporation/Management/Legal/Accounting
NMIS—New Madeira Investment Servicos S.A.
Rua Dr. Brito Camara, No. 20 -1
P-9000-039 Funchal, Madeira Islands
Telephone: 351 (291) 200-988
Fax: 351 (291) 200-989
Incorporation/Management/Accounting/Admiralty
Teiceira de Freitas, Rodriguez e Moura Costa Soc. Advogados
Avenida Arriaga No. 77, 6th Floor, Suite 601
Edificio Marina Forum
P-9004-533 Funchal, Madeira Islands
Telephone: 351 (291) 202-400
Fax: 351 (291) 230-324
Legal
United Management Services Lda
Rua dos Aranhas No. 53, 3rd Floor
P-9000-044 Funchal, Madeira Islands
Telephone: 351 (291) 207-080
Fax: 351 (291) 207-089
E-mail: ums.Madeira@iol.pt
Corporate Services/Tax Planning/Admiralty
Malta
Affiliations: Commonwealth of Nations; European Union; United Nations.
Location: Made up of five Maltese islands in the Mediterranean Sea between
Italy to the north and Africa to the south.
Capital and Largest City: Valletta.
Government: Republic.
Legal System: A patchwork overlay of cultures as a result of a multitude of
conquests throughout history has shaped the present legal system. However,
modern company law and tax laws are based on English models.
Official Language: Maltese and English.
Stability: Stable.
Currency: Maltese lira.
International Time: 1 hr. GMT.
Country Code: 356.
Embassy: Embassy of Malta, 2017 Connecticut Avenue, NW, Washington, DC
20008. Telephone: (202) 462-3611.
Type of Legal Entities: International Holding Company (IHC), a holding
company/administration; International Trading Company (ITC), an
onshore operating company doing business outside Malta. Bearer
shares are permitted.
Unique Characteristics: Flag of convenience. A good expatriate haven. Home
of the Malta Stock Exchange. Best place to stay: the Corinthian Palace
Hotel across from the Presidential Palace. Historical and unique.
Taxation: Many tax incentives to qualifying companies in areas of activity
where business is encouraged. ITC taxed at 4.17 percent; No taxes on
an IHC.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. No MLAT.
Useful Web Site: www.investinmalta.com
Business Contacts:
FINAC Limited
Edward J. Zammit, Chief Executive
141, Mriehel Street
Birkirkara, BKR 10, Malta
Telephone: (356) 2149-1127
Fax: (356) 2540-1093
E-mail: ejzammit@onvol.net
Incorporation/Management/Fiduciary/Taxation
Abacus Holdings Limited—PricewaterhouseCoopers
167 Merchants Street
Valletta VLT 03, Malta
Telephone: (356) 2124-7000
Fax: (356) 2124-4768
E-mail: Kevin.valenzia@mt.pwcglobal.com
Incorporation/Management/Trusts/Accounting/Trustees
Azzopardi Investment Management Limited
Il-Piazzeta, 4th Floor, Tower Road
Sliema, Malta, SLM
204 TODAY ’S TAX HAVENS
Telephone: (356) 2131-3100
Fax: (356) 2131-8897
E-mail: pvazzopardi@usa.net
Securities Dealer/Portfolio Management
Cavalier Trust Services Limited
Finance House, First Floor
Princess Elizabeth Street
Ta’Xbiex, MSD 11 Malta
Telephone: (356) 2133-3680
Fax: (356) 2123-2479
E-mail: curmirsm@vol.net.mt
Incorporation/Management/Tax
Planning/Accounting/Legal/Admiralty
Ernst & Young Limited
Valletta Buildings, South Street
Valletta VLT 11, Malta
Telephone: (356) 2124-3258
Fax: (356) 2122-5528
E-mail: cy.malta@mt.eyi.com
Incorporation/Management/Tax Planning/Trusts
Ganado Sammut
35–36 Archbishop Street
Valletta VLT 08, Malta
Telephone: (356) 2124-7109
Fax: (356) 2124-7170
E-mail: gansamm@maltanet.net
Incorporation/Management/Offshore Financial Services
Grant Thorton
Grant Thorton House, Princess Elizabeth Street
Ta’X biex, MSD 11 Malta
Telephone: (356) 2134-4685
Fax: (356) 2133-1161
E-mail: ardemajo@gtmalta.com
Web site: www.gtmalta.com
Incorporation/Management/Support Services
HSBC Bank Malta p.l.c.—International Banking Center
233 Republic Street
Valletta VLT 05, Malta
Telephone: (356) 2124-9801
PROFILES OF TAX HAVENS 205
Fax: (356) 2124-9805
E-mail: hsbc.com.my
Web site: www.hsbc.com.my
Personal and Business Banking/Investment Services/Custody
Medfinco (Nominee) Limited
Rutter Giappone & Associates
166 Old Bakery Street
Valletta VLT 09, Malta
Telephone: (356) 2123-6767
Fax: (356) 2122-5929
E-mail: ruttergiappone@rgalaw.com
Corporate Services/Commercial Law/Trusts/Tax Planning
MSS International Services Ltd.
Regent House, 52 Fifth Floor, Bisazza Street
Sliema SLM 15, Malta
Telephone: (356) 2124-1857
Fax: (356) 2133-6296
E-mail: Info@mss.com.mt
Web site: www.mss.com.mt
Incorporation/Management/Trusts/Taxation
Osiris Corporate Services Limited
Portico Buildings, Marina Street
Pieta’ MSD 08, Malta
Telephone: (356) 2123-5888
Fax: (356) 2566 -1132
E-mail: osiris@osiris.com.mt
Incorporation/Management/Trusts/Taxation
PKF Fiduciaries International Limited
35 Mannarino Road
B’kara, BKR 08, Malta
Telephone: (356) 2149-3041
Fax: (356) 484-375
E-mail: info@pkfmalta.com
Web site: www.pkfmalta.com
Incorporation/Management/Back Office Operations/Tax Planning
Valletta Offshore Management Nominee Limited International
Corporate Services Limited
The CPS House, The Emporium Building
St. Louis Street
MSIDA MSDO6, Malta
Telephone: (356) 2134-4391
Fax: (356) 2134-4229
E-mail: cps@cps.com.mt
Incorporation/Management/Accounting/Trusts/Tax Planning
Mauritius
Affiliations: Commonwealth of Nations; United Nations.
Location: In the Indian Ocean, an island east of Madagascar.
Capital and Largest City: Port Louis.
Government: Parliamentary Democracy within the British Commonwealth.
Legal System: English common law.
Official Language: English and French. Also speak Creole, Hindi, Urdu,
Hakka, Bojpoori.
Stability: Stable.
Currency: Mauritian rupee.
International Time: 4 hrs. GMT.
Country Code: 230.
Embassy: Embassy of the Republic of Mauritius, 4301 Connecticut Avenue,
NW, Suite 441, Washington, DC 20008. Telephone: (202) 244-1491.
Type of Legal Entities: There are two types of offshore and international companies:
(1) A company with a Category 1 Global Business License, formerly
an offshore company, can utilize tax treaties; (2) a company with
a Category 2 Global Business License, formerly an international company,
is tax-exempt. Bearer shares are permitted.
Unique Characteristic: Flag of convenience.
Taxation: A low-tax haven. GBL1—income tax rate of 15 percent with an 80
percent tax credit on foreign-source income. GBL2—tax-exempt.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. No MLAT.
Useful Web Site: http://ncb.intnet.mu/govt/house.htm
Business Contacts:
A.A.M.I.L. Ltd.
Suite 340–345, Barkly Wharf, Le Caudan Waterfront
PO Box 1070
Port Louis, Mauritius
Telephone: (230) 210-1000
Fax: (230) 210-2000
E-mail: info@aamil.com
Web site: www.aamil.com
Incorporation/Management/Trustee Services/Accounting/Legal
PROFILES OF TAX HAVENS 207
Bank of Baroda—Offshore Banking Unit
4th Floor, Bank of Baroda Building
Sir William Newton Street
Port Louis, Mauritius
Telephone: (230) 212-3900
Fax: (230) 212-5082
E-mail: bobobu@intnet.mu
Offshore Banking
CKLB International Management Ltd.
PO Box 80, Felix House
24 Dr. Joseph Riviere Street
Port Louis, Mauritius
Telephone: (230) 216 -8800
Fax: (230) 216 -9800
E-mail: cklbmru@cklb.com
Web site: www.cklb.com
Incorporation/Management/Trusts/Trustee Services
Commonwealth Trust Mauritius Limited
314 St. James Court, St. Denis Street
Port Louis, Mauritius
Telephone: (230) 210-8946
Fax: 44 (870) 121-5614
E-mail: services@commonwealthtrust.com
Web site: www.ctl.vg
Incorporation/Management/Trustee Services
Horwath Corporate Finance Limited
3rd Floor, Amod Building, 19 Poudriere Street
Port Louis, Mauritius
Telephone: (230) 211-3350
Fax: (230) 211-1967
E-mail: horwath@intnet.mu
Incorporation/Management/Asset Protection/Accounting
International Management (Mauritius) Ltd.
4th Floor, Les Cascades Building, Edith Cavell Street
Port Louis, Mauritius
Telephone: (230) 212-9800
Fax: (230) 212-9833
E-mail: imm@intnet.mu
Incorporation/Management/Trusts
Jurisconsult Chambers
Cathedral Square
Port Louis, Mauritius
Telephone: (230) 208-5526
Fax: (230) 208-5586
E-mail: jurist@bow.intnet.mu
Incorporation/Legal Advise
Mauritius International Trust Co. Ltd.
4th Floor, Li Wan Po House
Remy Ollier Street
Port Louis, Mauritius
Telephone: (230) 211-3201
Fax: (230) 211-7549
E-mail: mitcomsi@intnet.mu
Incorporation/Management/Tax Planning/Trustee Services
Mutual Trust Management (Mauritius) Limited
608 St. James Court, St. Denis Street
Port Louis, Mauritius
Telephone: (230) 210-9000
Fax: (230) 210-9001
Web site: www.mutrust.com
Incorporation/Management/Trusts/International Taxation
Overseas Company Registration Agents Mauritius Limited
Happy World House, Sir William Newton Street
Port Louis, Mauritius
Telephone: (230) 211-5100
Fax: (230) 211-5400
E-mail: ocra@ocra-mauritius.com
Web site: www.ocra-mauritius.com
Incorporation/Management/Tax Planning/Advice
SBI International (Mauritius) Ltd.
7th Floor, Harbour Front Building
President John Kennedy Street
PO Box 376
Port Louis, Mauritius
Telephone: (230) 212-2054
Fax: (230) 212-2050
E-mail: sbilmaur@intnet.mu
International Banking
Monaco
Affiliation: France.
Location: Western Europe, on the French coast of the Mediterranean Sea
next to Italy.
Capital and Largest City: Monte Carlo.
Government: Constitutional monarchy.
Legal System: French civil law system (Napoleonic law).
Official Language: French. Also speak English, Italian, and Monegasque.
Stability: Stable.
Currency: Euro.
International Time: 1 hr. GMT.
Country Code: 33 93.
Embassy: Embassy of France, 4101 Reservoir Road, NW, Washington, DC
20007. Telephone: (202) 944-6000.
Type of Legal Entities: SAM—Societe Anonyme Mongasque, a company limited
by shares; also partnerships and trusts.
Unique Characteristics: Foreign companies may be administered from
Monaco without registering, providing greater privacy for the owners.
A good way to create a solid onshore presence for an offshore corporation.
No commercial business permitted within Monaco for such a company,
except for management, banking, and financial purposes.
Resisting attack from the OECD. A blacklisted country. Although expensive,
a good expatriate haven. Many Brits are relocating to this
venue. A favorite banking haven of the Italian Mafia.
Taxation: No personal income tax on residents or nonresidents. There are
corporate tax breaks and incentives, but the prof it tax base is 331⁄3
percent.
Treaties with the United States: No income tax treaty. No TIEA. No MLAT.
Useful Web Site: www.monaco.gouv.mc
Business Contacts:
Ansbacher (Monaco) S.A.M.
14 Ave de Grande-Bretagne
MC 98000, Monaco
Telephone: (377) 97-97-21-41
E-mail: ansbacher.mc
Incorporation/Management/Trusts
Berg & Duffy LLP
Gildo Pastor Center
7 rue du Gabian
MC 98000, Monaco
Telephone: (377) 97-97-87-77
Fax: (377) 97-97-87-78
E-mail: jpduffy@bergduffy.com
Web site: www.bergduffy.com
American and International Law Firm
Donald Manasse
4 Boulevard Des Moulins
MC 98000, Monaco
Telephone: (377) 93-50-29-21
Fax: (377) 93-50-82-08
E-mail: dmanasse@monaco.mc
International Law Firm
E.B.C. Trust Corporation
Le Montaigne, 6 Boulevard Des Moulins
MC 98000, Monaco
Telephone: (377) 92-16 -59-99
Fax: (377) 93-25-55-60
E-mail: ebctrust@monaco.mc
Incorporation/Management/Asset Protection/Trustees/Fiduciaries
Henley & Partners Inc.
Kirchgasse 22
CH-8001, Zurich, Switzerland
Telephone: 41 (44) 266 -22-22
Fax: 41 (44) 266 -22-23
Monaco Residency and Citizenship
Moore Stephens Services S.A.M.
L’Estoril, Avenue Princess Grace
MC 98000, Monaco
Telephone: (377) 93-10 - 41-21
Fax: (377) 93-25-62-70
E-mail: ms@moorestephens-mc.com
Web site: www.moorestephens-mc.com
Incorporation/Management/Trusts/Tax Planning/Accounting
Moores Rowland
2 Avenue de Monte-Carlo, BP 343
MC 98006, Monaco
Telephone: (377) 97-97-00-22
Fax: (377) 93-25-24-12
E-mail: mr@mri.mc
Incorporation/Management/International Tax Planning
Pacor Secoma S.A.
24 Boulevard, Princesse Charlotte
MC 98000, Monaco
Telephone: (377) 97-97-66 -77
Fax: (377) 97-97-66 -76
E-mail: psg@monaco.mc
Incorporation/Management/Trusts
Palumbo & Palumbo
29 Boulevard Princesse Charlotte
MC 98000 Monaco
Telephone: (377) 92-16 -04-97
Fax: (377) 92-16 -05-09
Solicitors
The Netherlands
Affiliations: North Atlantic Treaty Organization; European Union; United
Nations.
Location: Western Europe, on the coast of the North Sea between Belgium
and Germany.
Capital and Largest City: Amsterdam.
Government: Constitutional monarchy.
Legal System: Based on civil and penal law.
Official Language: Dutch and Frisian.
Stability: Stable.
Currency: Euro.
International Time: 1 hr. GMT.
Country Code: 31.
Embassy: Embassy of the Netherlands, 4200 Linnean Avenue, NW, Washington,
DC 20008. Telephone: (202) 244-5300.
Type of Legal Entities: NV—Naamloze Vennootschap, a public or private
company, bearer or registered shares permitted. BV—Besloten Vennootschap
met beperkte Aansprakelijkheid, a private company with
only registered shares.
Unique Characteristics: Known for their holding companies. Potential expatriate
haven. A member of the Financial Action Task Force (FATF).
Taxation: Complex tax system. Generally high taxes. Many tax ramifications
and exemptions.
Exchange Controls: None.
Treaties with the United States: There is an income tax treaty. No TIEA.
There is an MLAT. Numerous tax treaties with other countries.
Useful Web Site: www.government.nl
Business Contacts:
ABN AMRO Trust Company (Nederland) BV
“Atrium” Strawinskylaan 3105, 7th Floor
1077 ZX, PO Box 1469
Amsterdam, The Netherlands
Telephone: 31 (20) 406 -4444
Fax: 31 (20) 406 -4555
E-mail: abnamro.trust.nl@nl.abnamro.com
Web site: www.abnamrotrust.com
Incorporation/Management/Foundations
AMS Trust (Netherlands) BV
Badhuisweg 84
2587 CL’s—Gravenhage, The Netherlands
Telephone: 31 (70) 352-2876
Fax: 31 (70) 358-4110
E-mail: amsneth@amslux.lu
Web site: www.amsbvi.com
Offshore Financial Services
Greyfriars Management Services
Tesselschadestraat 4–12
PO Box 58057
Amsterdam 1040 HB, The Netherlands
Telephone: 31 (20) 685-3085
Fax: 31 (20) 683-2733
E-mail: neher@grahamsmith.com
Corporate Services/Financial and Tax Services
Insinger de Beaufort Trust/Equity Trust Co. NV
Officia 1, De Boelelaan7
Amsterdam 1083 HJ, The Netherlands
Telephone: 31 (20) 301-0101
Fax: 31 (20) 642-7675
E-mail: infonltrust@insinger.com
Web site: www.insinger.com
Corporate Services/Accounting/Royalty Licensing/Legal
Mazars Paardekooper & Hoffman
Amsteldijk 194
Amsterdam 1079 LK, The Netherlands
Telephone: 31 (20) 301-0500
Fax: 31 (20) 644-2836
E-mail: Harry.Bosman@mazars.nl
Web site: www.mazars.nl
International Tax Planning
MeesPierson Intertrust BV
Herengracht 548
1017 CG Amsterdam, The Netherlands
Telephone: 31 (20) 527-1678
Fax: 31 (20) 622-7184
Incorporation/Management/Trust Services
MTM/Horwath Tax Holland/Mutual Trust Management Netherlands BV
Westelijke Randweg 37
1118 CR Schiphol
Amsterdam Airport, The Netherlands
Telephone: 31 (20) 653-2336
Fax: 31 (20) 653-0725
E-mail: netherlandsbv@mutrust.nl
Incorporation/Management/Tax Planning
NCS Benelux
Olympic Plaza Building
Frederik Toeskestraat 123
1076 EE, The Netherlands
Telephone: 31 (20) 673-6484
Fax: 31 (20) 675-8869
E-mail: hq@ncs-bv.nl
Incorporation/Management
PricewaterhouseCoopers
Prins Bernhardplein 200
1097 JB Amsterdam, The Netherlands
Telephone: 31 (20) 568-5603
Fax: 31 (20) 568-6888
E-mail: gert.van.veen@nl.pwcglobal.com
International Tax Planning
RijnHove Groep BV, ISO 9001
Baronielaan 139
NL-4818 PD Breda, The Netherlands
Telephone: 31 (76) 522-0252
Fax: 31 (76) 522-0352
E-mail: info@rijnhove.nl
Web site: www.rijnhove.nl
International Tax Planning/Trust/Accounting
Sovereign Trust (Netherlands) BV
Keizersgracht 241
1016 EA Amsterdam, The Netherlands
Telephone: 31 (20) 428-1630
Fax: 31 (20) 620-8046
E-mail: nl@sovereigngroup.com
Web site: www.sovereigngroup.com
Incorporation/Management/Tax Planning/Credit Cards
The Netherlands Antilles
Affiliation: The Netherlands.
Location: The Antilles comprise two groups in the Caribbean near
Venezuela. The Leeward Islands of Curaçao and Bonaire, and the Windward
Islands of St. Maarten, St. Eustatius, and Saba.
Capital and Largest City: Williamstad (Curaçao).
Government: Autonomous domain of the Kingdom of the Netherlands, a constitutional
and parliamentary government.
Legal System: Civil law system paralleling the Netherlands.
Official Language: Dutch. Also speak Papiamento.
Stability: Stable.
Currency: Netherlands Antilles guilder.
International Time: −4 hrs. GMT.
Country Code: 599.
Embassy: Embassy of the Netherlands, 4200 Linnean Avenue, NW, Washington,
DC 20008. Telephone: (202) 244-5300.
Type of Legal Entities: NV—Naamloze Vennootschap is the preferred offshore
vehicle, a public or private company with bearer shares or registered
shares.
Unique Characteristics: Popular for holding companies, investment companies,
finance companies, mutual funds, and trading companies. Offshore
bank licenses, and captive and reinsurance licensing offered.
Taxation: Holding companies pay a low 2.4 to 3 percent tax on income. Companies
receiving royalties, dividends, and capital gains pay no tax on
their incomes and profits.
Exchange Controls: None.
Treaties with the United States: There is an income tax treaty. No TIEA.
There is MLAT.
Useful Web Site: www.gov.an
Business Contacts:
ABN AMRO Bank NV
Kaya Flamboyan1
Curaçao, Netherlands Antilles
Telephone: 599 (9) 763-8342
Fax: 599 (9) 736 -7268
Incorporation/Management/Banking
ABN AMRO Trust Company (Curaçao) N.V.
Pietermaai 15
PO Box 4905
Willemstad, Curaçao, Netherlands Antilles
Telephone: 599 (9) 433-5000
Fax: 599 (9) 461-3395
E-mail: aatrust@cura.net
Web site: www.abnamrotrust.com
Incorporation/Management/Legal
AMACO (Curaçao) NV
Kaya W/F.G. ( Jombi) Mensing 36
PO Box 3141
Willemstad, Curaçao, Netherlands Antilles
Telephone: 599 (9) 461-1299
Fax: 599 (9) 461-5392
E-mail: info@amaco.group.com
Incorporation/Management/Legal/Banking
CAK Trustkantoor NV
Scharlooweg #61
Willemstad, Curaçao, Netherlands Antilles
Telephone: 599 (9) 736 -7181
Fax: 599 (9) 736 -7161
E-mail: cakgroup@attglobal.net
Asset Management/International Cash Flow
Citgo Curaçao, Corporate and Trust Services
De Ruyterkade 62
International Fund Services, Kaya Flamboyan 9
PO Box 812
Curaçao, Netherlands Antilles
Telephone: 599 (9) 732-2555
Fax: 599 (9) 732-2500
E-mail: hvanneutegem@citgo.com
Web site: www.citgo.com
Incorporation/Management/Fiduciary/Accounting
Intertrust (Antilles) NV
Landhuis Joonchi, Kaya Richard J. Beaujon z/n
PO Box 837
Curaçao, Netherlands Antilles
Telephone: 599 (9) 736 -6277
Fax: 599 (9) 736 -6161
E-mail: intertrust-curacao@compuserve.com
Incorporation/Management/International Legal and Taxation
MeesPierson Intertrust (Curaçao) NV
Berg Arrarat 1
PO Box 3889
Willemstad, Curaçao, Netherlands Antilles
Telephone: 599 (9) 463-9300
Fax: 599 (9) 463-4129
Private Banking and Trust Services
PricewaterhouseCoopers
Julianaplein 38
PO Box 360
Curaçao, Netherlands Antilles
Telephone: 599 (9) 430-000
Fax: 599 (9) 461-1118
E-mail: hans.j.olattel@an.pwcglobal.com
Business, Tax and Assurance Advise
RBTT Bank Antilles NV
Kaya Flamboyan1
Curaçao, Netherlands Antilles
Telephone: 599 (9) 763-8000
Fax: 599 (9) 737-1089
Offshore Banking Services
Van Der Plank, Civil-Law Notary Office
Schottegatweg Oost 191
Curaçao, Netherlands Antilles
Telephone: 599 (9) 461-6833
Fax: 599 (9) 461-5939
E-mail: notaris@cura.net
Incorporation/Legal Advice
Panama
Affiliation: United Nations.
Location: Central America; Costa Rica to the north, Colombia to the south,
between the North Pacific Ocean and the Caribbean Sea.
Capital and Largest City: Panama City.
Government: Constitutional Democracy.
Legal System: Civil law system.
Official Language: Spanish. English is also common, especially in business.
Stability: Stable.
Currency: Balboa and U.S. dollar.
International Time: −5 hrs. GMT.
Country Code: 507.
Embassy: Embassy of the Republic of Panama, 2862 McGill Terrace, NW,
Washington, DC 20008. Telephone: (202) 483-1407.
Type of Legal Entities: SA—Societe Anonyms with limited liability, a corporation;
Private Foundation; civil law trusts. Bearer shares are permitted.
Excellent f lag of convenience.
Unique Characteristics: The “Hong Kong of Latin America.” A T-7 tax haven.
Taxation: No tax on foreign-source income.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. There is an
MLAT.
Useful Web Site: www.presidencia.gob.pa
Business Contacts:
Barber Financial Advisors
355 Burrard Street, Suite 1000
Vancouver, BC V6C 2G8 Canada
Telephone: (604) 608-6177
Fax: (604) 608-2984
E-mail: Info@BarberFinancialAdvisors.com
Web site: www.BarberFinancialAdvisors.com
Incorporations/Management/Private Foundations/Personal and
Corporate Bank Accounts/Offshore E-Commerce/Ready-Made
Companies
American Finance & Development Group S.A.
Calle 61, #23A
PO Box 871047
Panama 7, Republic of Panama
Telephone: (507) 223-3172
Fax: (507) 223-3899
Incorporation/Management/Trusts/Immigration/Fiduciary
Arias & Arias Consultores
Via Cincuentenario, Edificio Coco Bay, Suite 13
PO Box 55-0835
Panama 7, Republic of Panama
Telephone: (507) 226 -5833
Fax: (507) 226 -8788
Incorporation/Trusts/Foundations/Tax Planning
Benedetti & Benedetti
Comosa Building, 21st Floor
Samuel Lewis and Manuel M. Ycaza Avenue
PO Box 850120
Panama 5, Republic of Panama
Telephone: (507) 263-4444
Fax: (507) 264-5962
Incorporation/Management/Ship Registration/Trusts
Fabrega, Varsallo, Molino & Molino
Omega Building
Samuel Lewis Avenue and 53rd Street
PO Box 4493
Panama 5, Republic of Panama
Telephone: (507) 263-5333
Fax: (507) 263-6983
Incorporation/Management/Trusts/Foundation/Tax and Estate
Planning
Henley & Partners
Galindo, Arias and Lopez
Scotia Plaza, 18 Avenue Federico Boyd and 51st Street
Suite 9, 10, 11
PO Box 8629
Panama 5, Republic of Panama
Telephone: (507) 263-5633
Fax: (507) 263-5335
E-mail: gala@gala.com.pa
Web site: www.henleyglobal.com/panama
Immigration/Residency Specialists/Multi-jurisdictions
International Management and Trust Corporation (Intertrust)
10 Elvira Mendez Street, Penthouse
PO Box 0816 -03012
Panama 1, Republic of Panama
PROFILES OF TAX HAVENS 219
Telephone: (507) 263-6300
Fax: (507) 263-6392
Incorporation/Management/Foundations/Ship Registrations
Morgan & Morgan
Swiss Tower, 16th Floor, 53E Street, Urb. Marbella
PO Box 0832-00232, World Trade Center
Panama, Republic of Panama
Telephone: (507) 265-7777
Fax: (507) 265-7700
Full Service Law Firm
Pardini & Associates
Plaza 2000 Tower, 10th Floor
50th Street
PO Box 9654
Panama 5, Republic of Panama
Telephone: (507) 223-7222
Fax: (507) 264-4730
Offshore Incorporations/Investment Immigration
Quijano & Associates, Attorneys-at-Law
Salduba Building, 3rd Floor
PO Box 0816 -02884
Panama, Republic of Panama
Telephone: (507) 269-2641 or (507) 269-2743
Fax: (507) 269-2591 or (507) 263-8079
E-mail: quijano@quijano.com
Web site: www.quijano.com
Full Service Law Firm/Immigration/Residency
Rainelda Mata-Kelly, Attorney at Law
PO Box 9012
No. 414, 4th Floor, Balboa Plaza, Balboa Avenue
Panama 6, Republic of Panama
Telephone: (507) 263-4305
Fax: (507) 264-2868
E-mail: rmk@mata-kelly.com
Web site: www.mata-kelly.com
Immigration/Residency
Derek Sambrook
Trust Services Ltd.
220 TODAY ’S TAX HAVENS
Balboa Plaza, Suite 522
Avenida Balboa, Panama, Republic of Panama
Mailing address: Apartado 0832-1630, World Trade Center
Panama, Republic of Panama
Telephone: (507) 269-2438
Fax: (507) 269-4922
E-mail: Sambrook@trustserv.com
Web site: www.trustserv.com
Offshore Immigration Trusts/Trust and Estate Planning
Stern & Co. SA
PO Box 871075
Panama 7, Republic of Panama
Telephone: (507) 223-3134
Fax: (507) 223-3899
Comprehensive Business Law Firm
Saint Kitts and Nevis
Affiliations: Commonwealth of Nations; United Nations.
Location: West of Antigua in the Lesser Antilles of the Caribbean Sea.
Capital and Largest City: Basseterre (Capital—Saint Kitts); Charlestown
(Largest—Nevis).
Government: Constitutional monarchy.
Legal System: English common law.
Official Language: English.
Stability: Stable.
Currency: East Caribbean dollar.
International Time: −4 hrs. GMT.
Country Code: 809.
Embassy: Embassy of Saint Kitts and Nevis, 3216 New Mexico Avenue, NW,
Washington, DC 20016. Telephone: (202) 686 -2636.
Type of Legal Entities: International Business Company (IBC). Bearer shares
are permitted. Total anonymity. No minimum capitalization required.
Unique Characteristics: A T-7 tax haven. Excellent for offshore and e-commerce
business. Strict bank secrecy. Excellent asset protection trusts like Belize
and the Cook Islands. One of the two best Economic Citizenship Programs
available. Dominica has the other program.
Taxation: A no-tax haven.
Treaties with the United States: No income tax treaty. No TIEA. There is an
MLAT.
Useful Web Site: www.embassy.gov.kn
Business Contact:
Barber Financial Advisors
355 Burrard Street, Suite 1000
Vancouver, BC V6C 2G8 Canada
Telephone: (604) 608-6177
Fax: (604) 608-2984
E-mail: Info@BarberFinancialAdvisors.com
Web site: www.BarberFinancialAdvisors.com
Incorporation/Management/Personal and Corporate Bank
Accounts/Credit & Debit Cards/Asset Protection Trusts/Offshore
E-Commerce/Ready-Made Companies
Saint Vincent and the Grenadines
Affiliations: Commonwealth of Nations; United Nations.
Location: Lies 100 miles west of Barbados in the Caribbean.
Capital and Largest City: Kingstown.
Government: Parliamentary Democracy.
Legal System: English common law.
Official Language: English, French patois.
Stability: Stable.
Currency: East Caribbean dollar.
International Time: −4 hrs. GMT.
Country Code: 809.
Embassy: Embassy of Saint Vincent and the Grenadines, 3216 New Mexico
Avenue, NW, Washington, DC, 20016. Telephone: (202) 364-6730.
Type of Legal Entities: International Business Company (IBC); Limited Duration
Company (LDC); foreign company; International Insurance
Company.
Unique Characteristics: Bank secrecy and confidentiality are protected by
stiff civil and/or criminal penalties under the Confidentiality Relationship
Preservation (International Finance) Act of 1996.
Taxation: A no-tax haven.
Exchange Controls: None.
Treaties in the United States: No income tax treaty. No TIEA. There is an
MLAT.
Useful Web Site: www.svtourism.com
Business Contacts:
Argon Limited
97 Granby Street, 1st Floor
PO Box 1817
Kingstown, St. Vincent and the Grenadines
Telephone: (784) 485-6585
Fax: (784) 485-6586
E-mail: argon@caribsurf.com
Incorporation/Management/Trust Services
Caribbean Financial and Accounting Services Limited
18 Long Lane Upper, Middle Street
PO Box 561
Kingstown, St. Vincent and the Grenadines
Telephone: (784) 456 -2669
Fax: (784) 456 -1576
E-mail: kpmgsvg@caribsurf.com
Offshore and Accounting Services
Corporate Agents (SVG) Limited
Medical Arts Building, Paul’s Avenue
PO Box 1818
Kingstown, St. Vincent and the Grenadines
Telephone: (784) 457-1902
Fax: (784) 457-1906
E-mail: corpagnt@caribsurf.com
Incorporation/Management
Cosmos Trust Limited
78 Halifax Street, PO Box 726
Kingstown, St. Vincent and the Grenadines
Telephone: (784) 457-1258
Fax: (784) 457-2653
E-mail: akin@caribsurf.com
Trust Services
Fidelity International Consultants Ltd.
Stewart Building, Long Wall
PO Box 1758
Kingstown, St. Vincent and the Grenadines
Telephone: (784) 456 -1912
Fax: (784) 457-2469
E-mail: gmstewart@caribsurf.com
Incorporation/Management/Trusts/Fiduciary
The Grenadines Trust and Management Co. Ltd.
Murray’s Road
PO Box 1693
Kingstown, St. Vincent and the Grenadines
Telephone: (784) 456 -2615
PROFILES OF TAX HAVENS 223
Fax: (784) 457-2867
E-mail: gtmc@caribsurf.com
Incorporation/Management/Trust Services
Ramerson Trust Corporation
Granby Street, the Methodist Building
PO Box 597
Kingstown, St. Vincent and the Grenadines
Telephone: (784) 457-2372
Fax: (784) 457-2307
Trust Services
St. Vincent Trust Service Ltd., Caribbean Office
Trust House, 112 Bonadie Street
PO Box 613
Kingstown, St. Vincent and the Grenadines
Telephone: (784) 457-1145
Fax: (784) 457-1961
E-mail: trust house@saint-vencent-trust.com
Incorporation/Management/Trusts/Tax Planning
Sovereign Bank Corporation Ltd.
The Financial Services Center
PO Box 1824
Kingstown, St. Vincent and the Grenadines
Telephone: (784) 456 -2458
Fax: (784) 456 -1605
E-mail: sovereignfund@caribsurf.com
Offshore Banking Services/Offshore Funds
TBS Management & Trust Co. Ltd.
Cnr. Granby & Sharpe Streets, Suite K643
Kingstown, St. Vincent and the Grenadines
Telephone: (784) 456 -2119
Fax: (784) 457-2346
E-mail: tbs@caribsurf.com
Incorporation/Management/Trust Services
Universal Trust Co. (U.T.C.)
White Chapel, PO Box 1281
Kingstown, St. Vincent and the Grenadines
Telephone: (784) 457-1828
Fax: (784) 456 -2485
E-mail: kayrab@caribsurf.com
Trust Services
Seychelles
Affiliations: Commonwealth of Nations; United Nations.
Location: Indian Ocean northwest of Madagascar.
Capital and Largest City: Victori.
Government: Socialist Multiparty Republic; Self -governing and independent.
Legal System: Civil law system and common law.
Official Language: Seselwa, Creole, English, and French.
Stability: Stable.
Currency: Seychelles rupee.
International Time: 4 hrs. GMT.
Country Code: 248.
Embassy: Permanent Mission of Seychelles to the United Nations, 800 Second
Avenue, Suite 400C, New York, NY 10017. Telephone: (212) 972-1785.
Type of Legal Entities: International Business Companies (IBC); common law
trusts; insurance companies; and mutual funds.
Unique Characteristic: Beautiful beaches!
Taxation: IBCs are not subject to taxes.
Exchange Controls: None.
Treaties in the United States: No income tax treaty. No TIEA. No MLAT.
Useful Web Site: www.state.gov/r/pa/ei/bgn/6268.htm
Business Contacts:
A.C.T. Offshore (Pty) Ltd.
The Company Shop
1st Floor, Oliaji Trade Center
PO Box 1377
Victoria, Seychelles
Telephone: (248) 224-899
Fax: (248) 324-777
E-mail: acts@seychelles.net
Web site: www.offshorecompanies.net
Incorporation/Accounting/Legal
FIFCO (Offshore) Services Ltd.
Suite 103, Premier Building
PO Box 308
Victoria, Mahe, Seychelles
Telephone: (248) 323-332
Fax: (248) 324-009
E-mail: fifco@seychelles.net
Incorporation/Management
PROFILES OF TAX HAVENS 225
International Business Registration Agents (Pty) Ltd.
Revolution Avenue
PO Box 18
Victoria, Mahe, Seychelles
Telephone: (248) 612-612
Fax: (248) 612-300
E-mail: ajshah@seychelles.net
Offshore Financial Services
International Corporate Agents Limited
102, AartiChambers, Mont Fleuri
PO Box 870
Victoria, Mahe, Seychelles
Telephone: (248) 225-755
Fax: (248) 225-991
Incorporation/Management/Trustees
Intershore Consult
306 Victoria House
PO Box 673
Victoria, Mahe, Seychelles
Telephone: (248) 225-562
Fax: (248) 225-626
E-mail: interlaw@seychelles.net
Incorporation/Management/Investment Consultants
Switzerland
Affiliation: United Nations.
Location: Western Europe. Bordered by France, Germany, Austria, Liechtenstein
and Italy.
Capital and Largest City: Zurich.
Government: Federal Republic.
Legal System: Civil law system.
Official Language: German, French, Italian, Romansch, and English.
Stability: Stable.
Currency: Swiss franc.
International Time: 1 hr. GMT.
Country Code: 41.
Embassy: Embassy of Switzerland, 2900 Cathedral Avenue, NW, Washington,
DC 20008. Telephone: (202) 745-7900.
Type of Legal Entities: AG; SA; GmbH; SARL. The AG or Aktiegesellschaft is
the most common entity organized under the Laws of Obligation. It is a
stock corporation that can issue either bearer or registered shares.
Unique Characteristics: A T-7 country. Famous for banking and bank secrecy.
Specialists in portfolio management. Known for investment funds and
insurance products. Potential expatriate haven. Refer to Campione,
backdoor to Switzerland as a viable alternative to incorporating or living
in Switzerland. Home to several securities and commodities exchanges.
Member of the Financial Action Task Force (FATF). Getting
outside pressures from the EU and OECD. Note: Liechtenstein is a good
alternative to Switzerland as a banking center and asset haven.
Taxation: A low-tax haven with a complicated tax structure. Expect to pay
around 10 percent on after-tax profit in federal taxes along with cantonal
taxes between 15 and 32 percent. An auxiliary or domiciliary
company may pay no tax or receive a much lower rate than usual.
Exchange Controls: None.
Treaties with the United States: There is an income tax treaty. No TIEA. No
MLAT.
Useful Web Site: www.gov.ch
Business Contacts:
Barber Financial Advisors
355 Burrard Street, Suite 1000
Vancouver, BC V6C 2G8 Canada
Telephone: (604) 608-6177
Fax: (604) 608-2984
E-mail: Info@BarberFinancialAdvisors.com
Web site: www.BarberFinancialAdvisors.com
Personal and Corporate Swiss Bank Accounts/Debit and Credit Cards
ABN AMRO Trust Company (Suisse) S.A.
Rue du Rhone 80
PO Box 3768
CH-1204 Geneva, Switzerland
Telephone: 41 (22) 817-1950
Fax: 41 (22) 817-1955
Incorporation/Management/Swiss, Liechtenstein, and Offshore
Bank Julius Baer
Bahnhofstrasse 36
CH-8010 Zurich, Switzerland
Telephone: 41 (1) 228 -5111
Fax: 41 (1) 211-2560
Web site: www.juliusbaer.com
Private Banking/Portfolio Management
Bank Sarasin & Co.
Elisabethenstrasse 62
CH-4002 Basel, Switzerland
Telephone: 41 (61) 277-7777
Fax: 41 (61) 277-7730
Asset Management/Securities Brokerage/Commercial Banking
CAI Conseil (Suisse) SA
19 Rue du Rhone
PO Box 3624
CH-1204 Geneva 11, Switzerland
Telephone: 41 (22) 700-2925
Fax: 41 (22) 700-2933
International Financial Planning
Coutts & Co (Trustees) S.A.
13 Quai de L’ille
PO Box 5511
CH-1211 Geneva 11, Switzerland
Telephone: 41 (22) 319-0101
Fax: 41 (22) 319-0102
Private Banking/Incorporation/Management
EFG Private Bank SA
Bahnhofstrasse 16
PO Box 2255
CH-8022 Zurich, Switzerland
Telephone: 41 (1) 226 -1717
Fax: 41 (1) 226 -1727
Private Banking
EPS Value Plus AG
Bodmeistr. 9
PO Box 2255
CH-8027 Zurich, Switzerland
Telephone: 41 (43) 344-3800
Fax: 41 (43) 344-3801
Offshore Investments/Life Insurance/Trust Services
JML Portfolio Management Ltd.
Germaniastrasse 55
CH-006 Zurich, Switzerland
Telephone: 41 (58) 800-5440
Fax: 41 (58) 800-5441
Web site: www.jml.com
Swiss Investments and Asset Protection Vehicles for Americans
and Others
Marc-Andre Sola
Managing Partner
NMG International Ltd.
Zurich, Switzerland
Telephone: 41 (1) 266 -2141
Fax: 41 (1) 266 -2149
E-mail: marcsola@nmg-ifs.com
Web site: www.nmg-ifs.com
Swiss Banking and Insurance Specialist
Meespierson Intertrust (Schweiz) AG
Alpenstrasse 15
PO Box 4620
CH-6304 Zug, Switzerland
Telephone: (41) 726 -8200
Fax: (41) 726 -8250
Company Management/Trust Services/Swiss and Liechtenstein
Rathbone Trust Company SA
1 Place de Saint-Gervais
PO Box 2049
CH-1211 Geneva 1, Switzerland
Telephone: 41 (22) 909-8900
Fax: 41 (22) 909-8939
Offshore Incorporations/Anglo-Saxon Trusts and Foundations
Rickenbach & Partner, Attorneys at Law
Schlossbergstrasse 22
CH-8702 Zollikon-Zurich, Switzerland
Telephone: 41 (1) 391-4477
Fax: 41 (1) 391-7735
Swiss and Liechtenstein Business and Commercial Law
Shahab Malek-Abhari
Wealth Manager
Anker Bank Lausanne
Private Banking
Avenue de la Gare, 50
CH-1001 Lausanne, Switzerland
Telephone: 41 (0) 21-321-07-07
Fax: 41 (0) 21-321-07-98
Direct: 41 (0) 21-321-07-33
E-mail: shahabeddin.malek-abhari@ankerbank.ch
Investment Management. Minimum to establish a portfolio is U.S.
$200,000. A personal visit is required.
Dr. Erich Stoeger
Chairman
EurAxxess
Switzerland
Toll-free: (800) 331-0996
E-mail: infor@euraxxess.com
Web site: www.euraxxess.com
A Global Financial Services Company
Von Sury Trust Limited
Spalentorweg 20
PO Box 109
CH-4009 Basle, Switzerland
Telephone: 41 (61) 269-2020
Fax: 41 (61) 269-2000
Swiss and Offshore Incorporations/Management/Asset Management
Turks and Caicos
Affiliation: Overseas Territory of the United Kingdom.
Location: In the Caribbean, south of the Bahamas.
Capital and Largest City: Cockburn Town.
Government: Self -governing British Crown Colony.
Legal System: English common law.
Official Language: English.
Stability: Stable.
Currency: U.S. dollar.
International Time: −5 hrs. GMT.
Country Code: 809.
Embassy: British Embassy, 3100 Massachusetts Avenue, NW, Washington, DC
20008. Telephone: (202) 588-7800.
Type of Legal Entities: Exempt Company. Bearer shares are permitted. Limited
partnerships; offshore bank licensing; mutual funds; insurance
company licensing. Attractive trust laws, including asset protection
trusts (APTs).
Unique Characteristics: Possible expatriate haven under their Permanent
Residency Program or Business Residency.
Taxation: A no-tax haven. The government will guarantee not to impose
taxes for 20 years.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. There is an
MLAT.
Useful Web Site: www.turksandcaicos.tc/government
Business Contacts:
Barclays Bank PLC (International Banking Center)
PO Box 236, Butterfield Square
Providenciales, Turks & Caicos Islands, West Indies
Telephone: (649) 941-3606
Fax: (649) 941-3430
E-mail: Barclays@tciway.tc
International Banking
The Chartered Trust Company
PO Box 125, Town Center Building
Providenciales, Turks & Caicos Islands, West Indies
Telephone: (649) 946 -4881
Fax: (649) 946 -4041
Web site: www.chartered-tci.com@tciway.tc
Incorporation/Management/Immigration
Claymore Corporate Services Ltd.
PO Box 564, Market Place
Providenciales, Turks & Caicos Islands, West Indies
Telephone: (649) 941-3216
Fax: (649) 946 -4939
Incorporation/Management/Real Estate/Intellectual Property
The Claymore Group
PO Box 64, Building C, Market Place
Providenciales, Turks & Caicos Islands, West Indies
Telephone: (649) 946 -4109
Fax: (649) 946 -4939
Web site: www.claymore.tc
Incorporation/Asset and Investment Management
Coriats (Caribbean) Limited
PO Box 171, Bristol House, The Center
Providenciales, Turks & Caicos Islands, West Indies
Telephone: (649) 946 -4800
Fax: (649) 946 -4850
E-mail: trust@coriats.com
Web site: www.coriats.com
Offshore Financial Services/Trust Services
International Company Services (TCI) Limited
PO Box 107 Oceanic House, Duke Street
Providenciales, Turks & Caicos Islands, West Indies
Telephone: (649) 946 -2828
Fax: (649) 946 -2825
E-mail: icsltci@hotmail.com
Incorporation/Management/Trusts
Kermount Corporate Services Limited
PO Box 191, 1 Runica House, Leeward Highway
Providenciales, Turks & Caicos Islands, West Indies
Telephone: (649) 946 -4181
Fax: (649) 946 -4040
E-mail: kermount@tciway.tc
Incorporation/Management
Logberg Corporate Services Limited/Twa, Cochrane, Skatfeld
PO Box 209, Chancery Court
Providenciales, Turks & Caicos Islands, West Indies
Telephone: (649) 946 -4261
Fax: (649) 946 -4410
E-mail: twa@tciway.tc
Incorporation/Management/Trusts
Sovereign Trust (TCI) Limited
PO Box 170, Churchill Building, Front Street
Providenciales, Turks & Caicos Islands, West Indies
Telephone: (649) 946 -2050
Fax: (649) 946 -1593
E-mail: tci@sovereigngroup.com
Incorporate/Management/Estate/Tax Planning/Taxation
Vanuatu
Affiliations: Commonwealth of Nations; United Nations.
Location: This archipelago of 83 islands stretches 1,400 miles northeast of
Australia.
Capital and Largest City: Port Vila.
Government: Independent Republic.
Legal System: English common law.
Official Language: Bislama. Also speak English and French.
Stability: Stable.
Currency: Vatu.
International Time: 11 hrs. GMT.
Country Code: 678.
Embassy: No embassy in the United States.
Type of Legal Entities: International Company, an exempt company; exempt
insurance companies; and exempt offshore international bank licensing.
Unique Characteristics: The Government Act protects secrecy. No extradition
treaties or diplomatic relations with the United States. Once blacklisted
but not any longer. A popular tax haven with Aussies.
Taxation: A no-tax haven.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. No MLAT.
Useful Web Site: www.vanuatugovernment.gov.vu
Business Contacts:
Barber Financial Advisors
355 Burrard Street, Suite 1000
Vancouver, BC V6C 2G8, Canada
Telephone: (604) 608-6177
Fax: (604) 608-2984
E-mail: info@BarberFinancialAdvisors.com;
BarberFinancial@hotmail.com
Web site: www.BarberFinancialAdvisors.com
Private Bank Accounts
ANZ Bank (Vanuatu) Limited
Lini Highway, PMB 003
Port Vila, Vanuatu
Telephone: (678) 22536
Fax: (678) 22814
E-mail: tilbroom2@anz.com
Web site: www.anz.com/vanuatu
International Banking/Internet Banking
European Trust Company Limited—Shareinvest
International Building, PO Box 257
Port Vila, Vanuatu
Telephone: (678) 23410
Fax: (678) 23405
E-mail: security@vanuatu.com.vu
International Securities Dealer
Fidelty Pacific Life Insurance Company Limited
International Building, PO Box 301
Port Vila, Vanuatu
Telephone: (678) 24170
Fax: (678) 25520
E-mail: fidelity@vila.net
Single Premium Life Insurance
Geoffrey Geev & Partners, Barristers & Solicitors
2nd floor, Raffea House, Kumul Highway
PO Box 782
Port Vila, Vanuatu
Telephone: (678) 22067
Fax: (678) 23710
E-mail: geoffgee@vanuatu.com.vu
Offshore Business and Financial Law Firm
George Vasaris & Co.
2nd Floor, Law House, Kumul Highway
PO Box 166
Port Vila, Vanuatu
Telephone: (678) 22457
Fax: (678) 22973
E-mail: lawhouse@vanuatu.com.vu
Offshore Financial and Legal Services
Global Management Services
Moore Stephens House, Lini Highway
PO Box 211
Port Vila, Vanuatu
Telephone: (678) 22159
Fax: (678) 22276
Offshore Financial Services
Guardian Trustees Limited
Windsor House, Kumul Highway
PO Box 1100
Port Vila, Vanuatu
Telephone: (678) 22366
Fax: (678) 23836
E-mail: guardian@guardiantrustees.com
Web site: www.guardiantrustees.com
Incorporation/Management/Trusts/Asset Protection
Hudson & Sugden
1st Floor, Lo Lam House, Lini Highway
PO Box 7
Port Vila, Vanuatu
Telephone: (678) 22166
Fax: (678) 24260
E-mail: hudco@vanuatu.com.vu
Web site: www.hudson.ecn.net.au
Incorporation/Management/Trusts/Legal
Moore Stephens
1st Floor, Moore Stephens House, Kumul Highway
PO Box 95
Port Vila, Vanuatu
Telephone: (678) 22159
Fax: (678) 22276
E-mail: msvila@vanuatu.com.vu
Web site: www.msvanuatu.com.vu
International Tax Planning/Business Services
National Bank of Vanuatu
PO Box 249
Port Vila, Vanuatu
Telephone: (678) 22201
Fax: (678) 22761
Commercial Bank
Pacific International Trust Company Limited
International Building, PO Box 45
Port Vila, Vanuatu
Telephone: (678) 23410
Fax: (678) 23405
E-mail: security@vila.net
Incorporation/Management/Trust Services/Tax Advice
Vanuatu International Trust Company Limited (VITCO)
BDO House, PO Box 240
Kumul Highway
Port Vila, Vanuatu
Telephone: (678) 22280
Fax: (678) 22317
E-mail: bdo@vanuatu.com.vu
Web site: www.bdo.com.vu
Incorporation/Trustee Services/Tax Planning/Investment Advise
Western Samoa
Affiliation: United Nations.
Location: A group of Polynesian islands in the South Pacific northeast of
Australia.
Capital and Largest City: Apia.
Government: Parliamentary Government.
Legal System: Based on English common law and local customs.
Official Language: Samoan. A fair amount of English is also spoken.
Stability: Stable.
Currency: Tala.
International Time: −11 hrs. GMT.
Country Code: 685.
Type of Legal Entities: International Companies; offshore bank licensing; insurance
companies; and international trusts.
Unique Characteristics: Strict bank secrecy guaranteed by law and confidentiality
of company information.
Taxation: No taxes imposed on the legal entities listed.
Exchange Controls: None.
Treaties with the United States: No income tax treaty. No TIEA. No MLAT.
Useful Web Site: www.interwebinc.com/samoa
Business Contacts:
Asiaciti Trust Samoa Limited
Level 2, Lotemau Center
Vaea Street
Apia, Western Samoa
Telephone: (685) 24550
Fax: (685) 21837
E-mail: asiaciti@samoa.ws
Incorporation/Management/Trusts
Intetrust Limited
Level 1, Central Bank of Samoa Building
Beach Road, PO Box 2033
Apia, Western Samoa
Telephone: (685) 20776
Fax: (685) 20777
Incorporation/Management/Trustee Services