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Vanuatu is one of the few countries that, so far, did not sign and did not express any expected date to sign the AEOI – Automatic Exchange Of Information. That why incorporate company in Vanuatu?
May carry on business anywhere in the world except Vanuatu
May carry on any business pursuant to Vanuatu International Companies Act Cap.222 except to the limitation of the jurisdiction the business is carried, e.g. banking, insurance
Director and shareholder may be natural person or corporate entity, (1) no specific requirement on residence or citizenship, (2) minimum number is 1, (3) sole director may also be the sole shareholder
Director meeting and shareholder meeting may be held anywhere
Meetings via telephone, facsimile, conference calls, electronic means are acceptable
May not require an authorized capital
Government fee is fixed disregard the amount of capital
Limited by shares or guarantee or both
Bearer shares are allowed but shares can only be held by an authorized custodian not by the owner
No audit on financial statements
No annual returns, filing required
Except the constitution filed with the Commission Registry, the company’s statutory registers will be maintained only with the registered agent
No need to file with governmental authorities in respect of company structure
Company search not entertained unless authorized by the international company
High level of privacy and confidentiality
At present, Vanuatu has not signed any international treaties on Tax Information Exchange Agreements (TIEA) with PRC, HK S.A.R. and Macau S.A.R.
No formal channel on tax information exchange
Government has not shown intention to enter into such agreement to maintain the high level of tax privacy of the international companies
Vanuatu is currently on the “White list” of the OECD as Vanuatu has met substantially implemented internationally agreed-upon tax standards
“White list” of the OECD means Vanuatu is not on the “Black list” of world money laundry nations.
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