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Marshall Islands

UTRUST Rating	*
General
Type of Company	Non-Resident
Political Stability	Good
Standard Authorised Capital	No
Tax on Offshore Profits	Nil
Corporate Requirements
Local Registered Office and Registered Agent Required	Yes
Minimum Number of Directors/Managers	1
Local Directors Required	No
Corporate Directors Permitted	Yes
Minimum Number of Shareholders/Members	1
Local Shareholders Required	No
Corporate Shareholders Permitted	Yes
Company Secretary Required	Yes
Bearer Shares Allowed	Yes, but not available
Annual Requirements
Filing of Annual Return	No
Submit Audited Accounts	No
Min. Annual Tax / Licence Fees	US$150
Shelf Companies Available	No

GENERAL INFORMATION

INTRODUCTION
The Marshall Islands are located midway between Indonesia and Hawaii and are the eastern-most island group in Micronesia. The Marshall Islands cover approximately 2 million sq. km in the Central Pacific Ocean, with two 1,280 km long parallel chains of atolls and volcanic islands separated by 179 km of sea. The islands have a population of just over 43,000 most of who live in the capital Majuro. An important industry is large-scale commercial fishing. Japanese fishermen, who are licensed to fish Marshallese waters, haul in over 40 million pounds of tuna and billfish each year. The export of coconuts (copra) is another important economic factor.

LANGUAGE
The official languages spoken are Marshallese and English.

TYPE OF LAW
Common Law based on Anglo/American Common Law.

COMPANY INFORMATION

TYPE OF COMPANY FOR INTERNATIONAL TRADE AND INVESTMENT
Non-Resident Corporation

TIME TO INCORPORATE
One Day, but allow two working days for receipt of documentation.

RESTRICTIONS ON NAME AND ACTIVITY
Any name is acceptable for a Marshallese company, provided it is not identical to an existing company. The following words or their derivatives may not be used: bank, chartered, establishment, foundation, insurance, partnership or trust.

Names must end with one of the following words, or their relevant abbreviations - Limited, Corporation, Incorporated, Societe Anonyme, Sociedad Anonima.

CLASSES OF SHARES PERMITTED
Registered shares, bearer shares, preference shares, redeemable shares, shares with or without a par value and shares with or without voting rights.

DISCLOSURE OF BENEFICIAL OWNERSHIP TO AUTHORITIES
No.

LICENCE FEES
The annual government licence fee is US$150.

TAXATION
All Non-Resident corporations are exempt from taxes.

FINANCIAL STATEMENT REQUIREMENTS
Whilst there is no requirement to file annual audited accounts with the authorities, a company is required to keep financial records, which reflect the financial position of a company.

Whilst every effort has been made to ensure that the details contained herein are correct and up-to-date, it does not constitute legal or other professional advice. We do not accept any responsibility, legal or otherwise, for any error or omission.

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