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HONGKONG COMPANY BVI COMPANY USA C USA LLC UK LLP UK UK PRIVATE LIMITED COMPANY DELAWARE CORPORATION NEVADA CORPORATION SINGAPORE COMPANY GERMANY COMPANY CAYMAN ISLANDS COOK ISLANDS BAHAMAS COMPANY PANAMA CORPORATION BERMUDA COMPANY SAMOA COMPANY SEYCHELLES COMPANY NIUE COMPANY MARSHALL ISLANDS MAURITIUS(GBC1) MAURITIUS(GBC2) NIVIS COMPANY BELIZE COMPANY ANGUILLA COMPANY ISLE OF MAN JERSEY COMPANY LIBERIA COMPANY TURKS AND CAICOS VANUATU COMPANY CYPRUS COMPANY GIBRALTAR COMPANY SPAIN COMPANY RUSSIA COMPANY SWITZERLAND SHELF LIST WHAT IS OFFSHORE? USES OF OFFSHORE COMPANIES VIRTUAL OFFICE SERVICES USEFUL LINKS     JURISDICTIONS & FEES Panama UTRUST Rating *** General Type of Company Non-Resident Political Stability Fair Standard Authorised Capital No Tax on Offshore Profits Nil Corporate Requirements Local Registered Office and Registered Agent Required Yes Minimum Number of Directors/Managers 3 Local Directors Required No Corporate Directors Permitted Yes Minimum Number of Shareholders/Members 1 Local Shareholders Required No Corporate Shareholders Permitted Yes Company Secretary Required Yes Bearer Shares Allowed Yes, but not available Annual Requirements Filing of Annual Return No Submit Audited Accounts No Min. Annual Tax / Licence Fees US$250 Shelf Companies Available No GENERAL INFORMATION INTRODUCTION The Republic of Panama occupies an area of 77,082 square kilometres and is situated between Costa Rica in Central America and Columbia in South America with coastlines on both the Pacific and Atlantic Oceans. Its capital, Panama City, is on the Pacific coast at the entrance of the Panama Canal. Panama was a Spanish colony until 1821. In 1903, Panama broke an alliance with Colombia and became an independent republic. The population of Panama is approximately 2.4 million, of which 700,000 live in Panama City.. LANGUAGE The official and spoken language is Spanish, although English is also spoken widely in urban areas and is used daily in commerce and international trade. TYPE OF LAW Panamanian law is based on the Spanish Civil Code, although the company law has been taken from the corporation law of Delaware in the USA. COMPANY INFORMATION TYPE OF COMPANY FOR INTERNATIONAL TRADE AND INVESTMENT Limited Liability Companies and Limited Partnerships TIME TO INCORPORATE One Day, but allow ten working days for receipt of documentation. RESTRICTIONS ON NAME AND ACTIVITY Names must end with one of the following words, or their relevant abbreviations - Limited, Corporation, Incorporated, Societe Anonyme, Sociedad Anonima. Names may be expressed in any language using the Latin alphabet. The Registrar may request a Spanish or English translation. The following names and their associated activities, cannot be used: Assurance, Bank, Building Society, Savings, Loans, Insurance, Reinsurance, Fund, Royal, Trust, Chamber of Commerce, University Co-operative and Municipal. CLASSES OF SHARES PERMITTED Registered shares, bearer shares, shares of no par value, preference shares and non-voting shares. DISCLOSURE OF BENEFICIAL OWNERSHIP TO AUTHORITIES No. LICENCE FEES A Non-Resident Company pays an annual licence fee of US$250. FINANCIAL STATEMENT REQUIREMENTS There is no requirement to file annual audited accounts with the authorities. Whilst every effort has been made to ensure that the details contained herein are correct and up-to-date, it does not constitute legal or other professional advice. We do not accept any responsibility, legal or otherwise, for any error or omission. >>TOP

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