INTRODUCTION Mauritius, located in the Indian Ocean approximately 1,200 miles from the southeast coast of Africa, is a democratic republic and has a population in excess of 1 million. Mauritius has, at different times prior to independence, been colonized by the English and French, and as such its legal system is a hybrid of both English and French law. The…

INTRODUCTION Samoa, which changed its name from Western Samoa in July 1997, is a group of 9 islands situated in the South Pacific, east of the International Date Line. At various stages, it has been administered by Britain, Germany and New Zealand. Samoa, where English is the language of government and commence, became independent in 1962 and retains a parliamentary…

Introduction The Cayman Islands, which comprises of three islands in the Caribbean Sea south of Cuba, is a British Dependent Territory that was originally discovered bys Christopher Colombus. The financial services sector is one of the main industries in the Cayman Islands, and there is a substantial commitment to the continued development of the offshore financial services industry. The reputation…

Introduction The British Virgin Island (BVI) is a group of islands in the Caribbean Sea located approximately 80 kilometres east of Puerto Rico.  The BVI is a British Dependent Territory which became self-governing in 1967 and is a member of the British Commonwealth. Since introducing its International Business Company (IBC) legislation in 1984, the BVI offshore financial services sector has…