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司法管辖区比较 圣卢西亚
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司法管辖区 – 圣卢西亚 BASIC JURISDICTION INFORMATION Official Name: Saint Lucia HISTORY St. Lucia was contested between the British and the French throughout the 17th and early 18th centuries. In all, prior to the Treaty of Paris in 1814 which ceded possession to the British, St. Lucia had changed hands fourteen times between these two empires. The French influence on culture, language and life, forms part of the charm of the island and there is a French dialect or Patios which is still widely spoken. GEOGRAPHY The island is 238 square miles, located between the Caribbean Sea and North Atlantic Ocean, north of Trinidad and Tobago and 1,300 miles southeast of Florida. The population is 166,312 (July 2005 est.) of which the majority lives in the north of the island in the capital Castries and the town of Gros Islet. The primary driver of the economy is tourism which has resulted in quality entertainment and recreational activities. GOVERNMENT St. Lucia became an independent state on February 22nd, 1979. The island is a member of the British Commonwealth and has the Privy Council as the court of final appeal. The electoral system is patterned on the Westminster model with elected members and a Prime Minister being appointed from their number. The island has a treaty network with the other members of the English speaking Caribbean as part of CARICOM (the Caribbean Common Market), which includes a double taxation treaty. St. Lucia has a Chinese embassy with a resident ambassador and full support staff. MONETARY SYSTEM The official currency of St. Lucia is the Eastern Caribbean Dollar, issued by the East Caribbean Central Bank. For international business and professional services, United States Dollars are used and accounts in this currency can be readily obtained. COMMON LAW SYSTEM BASED ON ENGLISH LAW As a former British colony, St. Lucia boasts English as its official language. The legal system is based on British common law, although there is also a Civil Code. The Privy Council is the final appellate court. BUSINESS ENVIRONMENT St. Lucia is the regional headquarters for several institutions including The Organization of Eastern Caribbean States (OECS) Supreme Court (the regional court of appeal), ECCTEL the regional communications regulatory authority, and the OECS Secretariat. The island has a fully developed commercial centre and has been able to attract foreign business and investment, especially in its offshore banking and tourism industries. STATUS WITH INTERNATIONAL AUTHORITIES St. Lucia started its international financial services centre in 1999, with a comprehensive set of laws including anti-money laundering provisions, proper regulatory standards and the licensing and supervision of persons providing services in the industry. As a result the island is not on the OECD or FATF negative lists. TAX SYSTEM Under the International Business Companies Act, 1999 which governs International Business Companies (IBCs), IBCs may elect to be exempted from income tax or to be liable to income tax on profits and gains at 1% if this is beneficial to them under the terms of any reciprocal tax agreements. A recent amendment to the Act allows companies that were formed with a tax exemption to elect to pay tax at 1%. However, there is no reciprocal provision that allows companies that have elected to pay tax to change that election. Also IBCs are not subject to stamp duties, withholding tax and capital gains tax, regardless of this choice. There have been amendments to the Income Tax Act that provide for tax exemptions for foreign sourced income and income earned by licensed service providers. A. Personal Tax B. Corporate Tax C. Withholding Tax D. Capital Gains Tax E. Estate Tax F. Transfer Tax at Death and on Gifts COMPANY REGISTRATION St. Lucia has a dedicated online International Business Companies (IBC) Registry system, the Pinnacle St. Lucia Online Registry, which functions like an online bank account, with built in encryption security and the ability to access the online registry from any computer via its secure website www.pinnaclestlucia.com. The Pinnacle St. Lucia online registry allows for name reservation and incorporation which allows one to give a client immediate answers to the availability of names. Names can be registered in foreign languages and with a variety of suffixes. All companies incorporated pay a low, standard annual government fee regardless of the capital of the company.This is an advantage as many other jurisdictions have higher government charges where the capital of the company exceeds certain limits. TYPES OF COMPANIES The most common type of company incorporated in St. Lucia is the International Business Company, (IBC) which is governed by the International Business Companies Act, 1999. St. Lucia IBCs are relatively straightforward structures. Like in most other jurisdictions worldwide, these companies offer a great deal of flexibility to investors, such as, by not imposing residency restrictions on shareholders and directors, not requiring annual meetings within the jurisdiction, allowing the use of nominee shareholders and directors, allowing shares both with and without par value. At the same time, the privacy of the principals and directors is protected under the Act, with only the registered agent and registered office in St. Lucia appearing on the public record.
TRUSTS The laws of St. Lucia provide for the registration of trusts under the International Trusts Act, 2002. This law has very aggressive asset protection provisions and also allows the settlor much flexibility in how the trust is organized and operated. Only the name of the trust, the registered office and a certificate from an attorney certifying that the trust will be an international trust are required. The identity of the settlor and the trust instrument are confidential as they do not need to be filed. The domestic law also provides for common law trusts, which are governed by the trusts laws of England. BANKING FACILITIES Banking facilities are provided by Bank of Saint Lucia International, First Caribbean International Bank (merger of Barclays and CIBC), Bank of Nova Scotia and Royal Bank of Canada. WHY ICS TRUST? Based in Hong Kong, ICS Trust (Asia) Limited incorporates companies in Hong Kong and most offshore jurisdictions including Anguilla (Caribbean), where one of our affiliates is a registered agent. ICS TRUST is an independently owned, Hong Kong-registered trust company, also licensed as an Investment Advisor by The Hong Kong Securities and Futures Commission. With more than twenty years experience, we are a market leader in helping Entrepreneurs and Multinationals establish and grow their businesses in Asia as well as providing comprehensive TAX, TRUSTS and TRADE services.
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