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Seychelles offshore IBC stays asolutely tax-free if not carrying on business

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in Seychelles. Other rules for Seychelles offshore companies are not to own

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real estate in Seychelles and not to conduct banking and insurance operations.

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Seychelles Special License Company is a new entity regulated by the

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Companies (Special Licenses) Act 2003, with the status of a low-tax company

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and using all the benefits of double tax avoidance treaties

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that are not accessible for Seychelles IBC's.

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BVI is a major international financial centre with offshore industry

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strongly supported by the government.

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The BVI offshore IBC formation legislation was implemented in 1984

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and is constantly developed according to the demands and

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requirements of international offshore community.

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BVI offshore sector includes International Business Company,

Limited Partnership and Trust, all of them not liable to any taxes.