开曼群岛(CAYMAN ISLANDS)
人口:42,397(2004年统计)
货币:开曼元,与美元的固定汇率,1开曼元=1.2美元
语言:英语
时区:格林尼治标准时间-6小时
登记公司总数:10,210(截至2005年12月31日)
公司注册处现有登记公司总数:74,905(截至2005年12月31日)
一般资料
公司类别
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本地居民公司,非本地居民公司,免税公司
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法律类别
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普通法结合本地立法
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现成公司
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有
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成立新公司所需时间
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所需时间3-4天,加急服务一天完成
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成立新公司所需的政府费用
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150开曼元以上,根据资本和身份有所不同;外国公司850开曼元
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年费
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150开曼元以上,股本在200万美元以上的免税公司2400美元
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税务
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无
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税务双边优惠
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无
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外汇管制
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无
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语言及公司名称限制
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含有“皇家”,“帝国”,“银行”,“保险”,“建筑协会”等字眼受限
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需要当地注册办事处
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是
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股本
认可货币
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任何
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最少发行资本额
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1美元
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一般注册资本
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50,000美元
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董事及有关人员
人数最低要求
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1
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董事须为本土居民
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无
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公司秘书及其资格
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无
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公开登记董事名册
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无,但资讯需在注册时提交,并保留在注册处
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股东及股东周年大会
人数最低要求
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1
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公司记录申报
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无,除非基本注册咨询,如公司注册为址。
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年终会议
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是
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股东周年大会地点要求
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任意
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公开登记股东名册
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无,但所有公司需保留该记录
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会计事项
须准备会计资料
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是
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审计要求
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无,除非公司由开曼群岛金融管理局授权并规管
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会计资料公众查册
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无
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政府申报要求
年度申报
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是
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年度会计及审计报告
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无,除非公司由开曼群岛金融管理局授权并规管
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年度税务报告
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无
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其他
按揭及抵押登记
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是,有限责任公司
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迁移公司注册地
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灵活
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保存会议记录
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是
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CAYMAN ISLANDS (开曼群岛)
Propulation:42,397(2004est.)
Currency: Cayman Islands dollar fixed to the US dollar at CI$1=US$1.2
Language: English
Time zone: GMT-4
Number of companies set up: 10,210(31 December 2005)
Total number of companies on register: 4,905(31 December 2005)
General Requirement
Type of entity
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Resident, non-resident & exempted companies
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Type of law
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English Common Law with local legislation
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Shelf company available
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Yes
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Time to establish a new company
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3-4 days; one-day express service available
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Government fees(Incorporation)
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CI$150 upwards depending on capital and residency status; CI$850 for foreign company
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Annual fees
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CI$150 upwards; an exempt company with share capital of $2 million+ would pay $2,400
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Taxation
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None
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Double taxation agreements
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None
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Forex restrictions
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None
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Language & name restrictions on companies
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Names including "royal","imperial","bank","insurance","building society" are restricted
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Need for registered office
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Yes
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Share Capital
Permitted currencies
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Any
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Minimum paid up
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US$1
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Usual authorised capital
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US$50,000
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Directors and Personnel
Minimum number
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1
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Local required
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No
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Company secretary & qualifications
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No
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Public register of directors
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No, but information must be kept at registered office as well as filed with the Registry
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Shareholders and AGM
Minimum number
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1
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Publicly accessible records
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No, except for basic incorporation details including address of registered office
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Obligations for annual meetings
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Yes
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Location of AGM
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Anywhere
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Public register of shareholders
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No, but all companies must maintain such a register
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Accounts
Requirement to prepare
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Yes
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Audit requirements
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No, unless company is licensed and regulated by the Cayman Islands Monetary Authority
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Publicly accessible accounts
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No
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Filings Requirement
Annual return
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Yes
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Annual accounts and audit
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No, unless company is licensed and regulated by Cayman Islands Monetary Authority
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Annual tax return
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No
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Others
Mortgages and charges
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Yes, forlimited liability companies
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Change in domicile permitted
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Flexible
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Minutes to be kept
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Yes
|
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