Jersey

Taxation on Foreign profits: NIL

Double taxation treaty access: NO

Disclosure of beneficial ownership: YES

Annual filing requirements: YES

Minimum no. of Directors: 2

Bearer Shares permitted: No

Gibraltar

Taxation on Foreign profits: NIL

Double taxation treaty access: NO

Disclosure of beneficial ownership: NO

Annual filing requirements: YES

Minimum no. of Directors: 1

Bearer Shares permitted: YES

Belize

Taxation on Foreign profits: NIL

Double taxation treaty access: NO

Disclosure of beneficial ownership: NO

Annual filing requirements: None

Minimum no. of Directors: 1

Bearer Shares permitted: YES

Nevis

Taxation on Foreign profits: NIL

Double taxation treaty access: NO

Disclosure of beneficial ownership: NO

Annual filing requirements: None

Minimum no. of Directors: 1

Bearer Shares permitted: YES

Cyprus

Taxation on Foreign profits: 10%

Double taxation treaty access: YES

Disclosure of beneficial ownership: YES

Annual filing requirements: YES

Minimum no. of Directors: 1

Bearer Shares permitted: None