General:
The Western Samoa offshore legislation incorporates some of the most modern features of offshore corporate legislation. It is designed to attract a high quality international clientele whilst providing maximum flexibility, efficient service, and a minimum of formality, all at an acceptable cost. Entities operating under the offshore legislation are exempted from all Western Samoan income taxes, stamp duties, withholding taxes, and any other form of taxation. They are also exempted from exchange controls. All offshore entities are governed by stringent secrecy legislation.
International Companies:
An international company can be incorporated within 24 hours. There are no minimum capital requirements, shares may be of no par value, and issued to bearer. One director must be appointed but need not be resident. Companies may be incorporated in languages other than English. An international company is not required to file annual financial statements, hold an annual
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