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Introduction | Information ALDERNEY The third largest of the Channel Islands, but with only 2,000 inhabitants, Alderney is part of the Bailiwick of Guernsey yet still retains its own legislature. The island has formed two niche products. A combination of the Companies (Alderney) Law of 1994 and the formation of the Alderney Gaming Control Commission in 2000 has led to Alderney being recognised as a sound jurisdiction for the establishment and running of offshore e-gaming companies. Increasingly well-recognised jurisdiction Only one director/shareholder required Low set up costs Unlimited objects clause No audit required Tax exemption for companies not locally owned Incorporation Datasheet