位置：南太平洋，夏威夷至紐西蘭之間
面積：約2,934平方公里
首都：阿皮亞 (Apia)
人口：約195,000
官方語言：英語、薩摩亞語
簡介
薩摩亞（也稱西薩摩亞）是由兩個主要的大島（烏波盧島和薩伐依島）和七個小島所組成，位於南太平洋，夏威夷與雪梨中間，處於國際日線的分隔線東邊。其與美屬薩摩亞是不同的國家。薩摩亞群島曾歷受英國、德國、紐西蘭等國家管治，於1962年，成為南太平洋首個獨立的國家。自此當地發展成一個和平而穩定的社會，以英語作為商業及官方法定語言。
凡根據薩摩亞的國際公司法1987 (The International Companies Act 1987) 規定所設立之境外公司均稱為國際公司，其性質均為股份有限公司，在當地註冊之國際公司境外所得免稅。
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：沒有限制，不須驗資。
優點
ㅁ 無須申報稅務及繳納任何稅項。
ㅁ 可使用中文公司名稱。
ㅁ 不須遞交周年報表、審計帳目，公司維持容易。
ㅁ 提供隱私保護，不需公開股東、董事資料。
ㅁ 註冊資本無限制，不影響每年政府規費。
Geographic
Location: Oceania, between Hawaii and New Zealand
Area: 2,831 km square
Capital: Apia
Population: 197,773Official
Languages: English and Samoan
Introduction
New Zealand occupied the German protectorate of Western Samoa 1914 until 1962, the two main islands of Samoa are Upolu and Savai'i. The legal system of Samoa is based on English common law which is influenced by statute law of New Zealand. Foreign reserves are in a relatively healthy state and inflation is low.
The principal corporate legislation governing is the International Companies Act of 1987 (“The Act”, amended 1998, 2008, 2009 and 2014), International Companies (ICs) can engage in any kind of lawful business, in any country, and carry out transactions in any currency they choose, with a fiscal policy based on the principle of territoriality.
Requirements
Company Name: In English, foreign names can be shown in the certificate of incorporation.
Director: IBCs are required to have at least one director, which can be an individual or a corporate body.
Shareholder: The minimum number of shareholders required is one.
Share Capital: Not limited, and the capital are not required to be paid up and verified.
Advantages
Full exemption from taxation for any business activity or transaction carried out outside Samoa.
Foreign company names permitted.
No requirement to file annual returns, or profit tax.
PRC Embassy in Samoa assures document authentication.
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