List of Jurisdictions

Below is a list of international financial centers, also called offshore jurisdictions or tax havens. The list also outlines whether a jurisdiction has any of the below listed financial services or incentives. Note that this list is extremely unreliable due to unavoidable inaccuracies when comparing laws across jurisdictions. The list may also contain manual errors. As always, do your own due diligence.

  • IBC – International Business Company, based on the BVI model;
  • IBA – International Banking Act;
  • OBU – Offshore Banking Unit;
  • LLC – Limited Liability Company or sufficiently similar legal entity available (for example UK LLP);
  • TT – Territorial Taxation, see explanation here (scroll down to Territorial tax system) and Wikipedia on international taxation;
  • TL – Trust Law;
  • FTZ – Free Trade Zone;
  • LTC – Low-Tax Company;
  • OFSI – Other Financial Services or Incentives, for example low personal taxation.
Region Jurisdiction IBC IBA OBU LLC TT TL FTZ LTC OFSI
Africa Botswana x
Comoros x x
Djibouti x
Ghana
Kenya x
Liberia x
Mauritius x x x
Seychelles x x x
The Gambia x
Region Jurisdiction IBC IBA OBU LLC TT TL FTZ LTC OFSI
Asia Brunei x x
Hong Kong x x
Labuan (Malaysia) x x
Macau x x x
Maldives x
Philippines x
Singapore x x x
Taiwan x
Region Jurisdiction IBC IBA OBU LLC TT TL FTZ LTC OFSI
Caribbean Anguilla x x x
Antigua and Barbuda x x
Aruba x x
Bahamas x x x
Barbados x x x
British Virgin Islands x x x
Cayman Islands x x
Curaçao x x
Dominica x x x
Grenada x x x
Montserrat x x x
Puerto Rico (USA) x x
Saint Kitts and Nevis x x x
Saint Lucia x x x
Saint Vincent and the Grenadines x x x
Sint Maarten x
Turks and Caicos Islands x x x x
Region Jurisdiction IBC IBA OBU LLC TT TL FTZ LTC OFSI
Central America Belize x x x x
Costa Rica x x
Guatemala x
Panama x x x
Region Jurisdiction IBC IBA OBU LLC TT TL FTZ LTC OFSI
Europe Andorra x x
Austria x x
Belgium x x
Bulgaria x
Campione d’Italia x
Cyprus x x x x
Estonia x x
Gibraltar x x x
Guernsey x x
Isle of Man x x
Ireland x
Jersey x x
Latvia x
Liechtenstein x x x
Luxembourg x x
Malta x x x
Monaco x x
Netherlands x x
San Marino x x x
Slovenia x
Switzerland x x
Turkey x x
United Kingdom x x
Vatican x
Region Jurisdiction IBC IBA OBU LLC TT TL FTZ LTC OFSI
Middle East Bahrain x x x
Dubai (UAE) x x x x x
Israel x
Jebel Ali (UAE) x x
Lebanon x x
Oman x x
Qatar x x
Ras al-Khaimah (UAE) x x x
United Arab Emirates (UAE) x x x x x
Region Jurisdiction IBC IBA OBU LLC TT TL FTZ LTC OFSI
North America Bermuda x x x
Delaware (USA) x x
Nevada (USA) x x
New Mexico (USA) x x
USA x x
Wisconsin (USA) x x
Wyoming (USA) x x
Region Jurisdiction IBC IBA OBU LLC TT TL FTZ LTC OFSI
Oceania, South Pacific American Samoa x
Cook Islands x x x x
Marshall Islands x x
Nauru x x x
New Zealand x x
Palau x
Samoa x x x
Tonga x
Vanuatu x x x
Region Jurisdiction IBC IBA OBU LLC TT TL FTZ LTC OFSI
South America
Paraguay x x x
Peru x
Uruguay x x

 

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