Offshore jurisdictions comparison

GENERAL	Anguilla	Bahamas	Bermuda	BVI	Cayman	Delawre		Hong Kong	Isle ofMan	Jersey	Marshall	Mauritius		Nevis	Panama	Samoa	Seychelles		Singapore	Vanuatu	Turks& Caicos
RICHFUL'S Rating
General INFO
Political Stability	Good	Good	Good	Good	Good	Good		Good	Good	Good	Good	Good		Good	Fair	Good	Good		Good	Fair	Good
British Based Legal System	Yes	Yes	Yes	Yes	Yes	No		Yes	Yes	Yes	No	Yes		Yes	No	Yes	Yes		Yes	Yes	Yes
Type of Company	I.B.C	I.B.C	Exempted	BC	Exempted	Corpora tion	LLC	Ltd	2006Act	Exmpted	I. B.C	GBL1	GBL2	Ltd	Ltd	Int'l	I.B.C	C.S.L	Pte Ltd	Int'l	Exempted
Migration of Domicile Permitted	Yes	Yes	Yes	Yes	Yes	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	No	Yes	Yes
Tax on Off- shore Profits	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	15%	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil	Nil
Chinese Names Allowed on C of I	Yes	No	Yes	Yes	Yes	No	No	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	No	Yes	Yes
Corporate Requirements
Minimum Number of Shareholders	1	1	1	1	1	1	N/A	1	1	1	1	1	1	1	1	1	1	2	1	1	1
Minimum Number of Directors	1	1	2	1	1	1	N/A	1	1	1	1	2	1	1	3	1	1	2	1	1	1
Bearer Shares Common	No	No	No	No	No	No	N/A	No	No	No	Yes	No	No	No	Yes	No	Yes	No	No	Yes	Yes
Corporate Directors Permitted	Yes	Yes	No	Yes	Yes	No	N/A	Yes	Yes	Yes	Yes	No	Yes	Yes	Yes	Yes	Yes	No	No	Yes	Yes
Secretary Required	No	No	Yes	No	No	Yes	No	Yes	No	Yes	Yes	Yes	No	Yes	Yes	Yes	No	Yes	Yes	No	Yes
Local Requirements
Registered Agent	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes	Yes
Company Secretary	No	No	Yes	No	No	No	No	Yes	No	No	No	Yes	No	No	No	No	No	Yes	Yes	No	No
Local Directors	No	No	Yes	No	No	No	N/A	No	No	No	No	Yes	No	No	No	No	No	No	Yes	No	No
Local Meetings	No	No	No	No	No	No	No	No	No	No	No	Yes	No	No	No	No	No	No	No	No	No
Gov filing of Register of Directors	Optional	Yes	No	Optional	Yes	Yes	N/A	Yes	Optional	No	No	Yes	Yes	No	Yes	Optional	No	Yes	Yes	No	No
Gov Filing of Register of Shareholders	Optional	No	No	Optional	Optional	No	N/A	Yes	Optional	Yes	No	Yes	Yes	No	No	Optional	No	Yes	Yes	No	No
Due Diligence Rating
Quality	Good	Fair	Good	Fair	Good	N/A	N/A	N/A	Good	Good	Poor	Fair	Fair	Poor	Fair	Fair	Fair	Fair	N/A	Poor	Fair
Scope	Medium	High	High	Low	High	N/A	N/A	N/A	High	High	Low	High	High	Low	Low	Medium	Medium	Medium	N/A	Low	Medium
Annual Requirements
Annual Return	No	No	Yes	No	Yes	Yes	Yes	Yes	Yes	Yes	No	No	No	No	No	No	No	Yes	Yes	No	Yes
Audited Accounts	No	No	No	No	No	No	No	Yes	No	No	No	Yes	No	No	No	No	No	Yes	Yes	No	No