位置:位於加勒比海、牙買加西北方
面積:約264平方公里
首都:喬治城 (George Town)
人口:約55,000
官方語言:英語
簡介
開曼群島(Cayman Islands)位於加勒比海西方,古巴以南,由三個島嶼組成,即大開曼、開曼布拉克及小開曼。該地區長久以來政治穩定、經濟發展良好,為著名的金融中心。
開曼群島法律體系是參照英國普通法訂定,與國際投資有關的公司型態共分兩類:豁免公司(Exempted) 和非本地公司(Non-Resident)。豁免公司是較受歡迎的註冊形式,其名稱結尾不一定需加上「有限公司」(Limited),並且可以申請有效期長達二十年的稅務豁免證書,從而進一步增強其稅務優勢,開曼的金融服務業和旅遊業是主要經濟部門。目前開曼已成為繼紐約、倫敦、香港、東京之後的世界主要金融中心,也是少數可在美國、香港、台灣等國家上市的離岸司法管轄區之一。
設立要件
ㅁ 公司名稱:英文,也可以中文名稱命名並載於公司註冊證書。
ㅁ 公司董事:必須委聘最少一名董事,個人、法人皆可。
ㅁ 公司股東:每間公司最少須有一名股東。
ㅁ 公司股本:標準註冊資本額為USD50,000,不須驗資。
優點
ㅁ 法令較其他境外地區更為完備。
ㅁ 可在美國、香港等交易所掛牌上市。
ㅁ 可使用中文公司名稱。
Geographic
Location: Caribbean, northwest of Jamaica
Area: 264 km square
Capital: George Town
Population: 56,092 (July 2013 est.)
Official Languages: English
Introduction
The Cayman Islands is a three-island group (Grand Cayman, Cayman Brac, Little Cayman) in the Caribbean Sea, south of Cuba and northwest of Jamaica. The financial services and tourism are the main industries in the Cayman Islands, whilst continuing to develop the offshore financial services industry, the territory has transformed into a reputable and popular offshore financial center after New York, London, Hong Kong and Tokyo.
The principle business entities for international banking are the exempt and non-residence companies, an exempted company may be granted a 20 year guarantee to be subjected to taxation. The Cayman Islands is one of the top offshore centers that’s approved by the Stock Exchange for public listings in Taiwan, Hong Kong and the US.
Requirements
Company Name: The name of an exempted company may be in a foreign language and need not include the word "Limited" or the abbreviation "Ltd.".
Director: Minimum of one director permitted, which can be an individual or a company.
Shareholder: Minimum of one shareholder permitted.
Share Capital: Authorized capital of US$50,000, a verification report is not required.
Advantages
Foreign company names permitted.
Approved for public listings in Taiwan, HK and the US.
A prominent Cayman Islands company law (2013 revision).
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