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Seychelles offshore IBC stays asolutely tax-free if not carrying on business
 
in Seychelles. Other rules for Seychelles offshore companies are not to own
 
real estate in Seychelles and not to conduct banking and insurance operations.
 
Seychelles Special License Company is a new entity regulated by the
 
Companies (Special Licenses) Act 2003, with the status of a low-tax company
 
and using all the benefits of double tax avoidance treaties
 
that are not accessible for Seychelles IBC's.
 
Various offshore companies are available in Gibraltar
 
including Gibraltar non-resident companies.
 
Gibraltar offshore companies are flexible, as they can be re-domiciled
 
in many other offshore jurisdictions including Malta,
 
the British Virgin Islands and the USA.