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International
Companies
International companies are governed by the International Companies Act No.
32 of 1992, which is administered by the Vanuatu Financial Services
Commission. This Act was designed to establish Vanuatu’s
competitive edge with other offshore financial centres. An international
company can be extremely flexible in its corporate structure, enjoys few
reporting requirements, is subject to reduced government fees and is exempt
from stamp duty.
An international company can be established within 24 hours of receipt of
instructions, or even within 1 hour on special request (and an extra fee of
US$100). To register, the company must lodge with the Commission only its
Constitution, which is the Act’s equivalent of a Memorandum and Articles of
Association. The Constitution need state:
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the company’s name
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its objects and purposes,
which may be general
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its registered office and
agent, which must both be in Vanuatu, and
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whether it is limited by
shares or guarantee.
The Constitution is signed
by the Incorporator(s) who are deemed to be members until
shares are allotted and can appoint the First Directors to the company after
incorporation.
Apart from its Constitution, and details of any charges against its assets, an
international company need not lodge any other returns. Those that are filed
are accessible to the public. Note, however, that there need not be any
disclosure to anyone of the shareholding, the beneficial ownership or the
directorships.
The name of an international company may be in any language, as long as the
Commission is provided with a certified translation into English or French.
The company may issue shares with or without par value, bearer shares, and
shares with full, conditional, partial or no voting rights. The company can
have a single shareholder and a single director who need not be resident in
Vanuatu. Meetings may be held anywhere in the world.
An international company can operate a bank account in Vanuatu, but cannot
carry on business in Vanuatu, except in furtherance of its international
business.
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