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Introduction | Information SAMOA Samoa lies in the Central South Pacific and has been an independent Sovereign State since 1962. Its written constitution provides for a three-tier legal system consisting of a Court of Appeal, High Court and Subordinate courts. The legal system is based upon the principles of English common law. Samoa has flexible legislation as with other IBC jurisdictions such as the BVI and Bahamas. Full anonymity is guaranteed by law. Samoa Offshore Finance Centre, now home to over ten thousand offshore entities, has earned the distinction of being the fastest growing offshore centre in the South Pacific. This progress has been due to efforts made by Government in partnership with the private sector, to ensure that the Centre’s legislation is constantly reviewed and updated to reflect global developments. Legislation allowing the creation of banks has not helped the jurisdiction’s credibility. No exchange control regulations No Double Tax Treaties Fast incorporation – 1-2 days Shelf companies available No requirement for keeping or filing accounts No restrictions on where meetings are held Companies can be incorporated in any language Incorporation Datasheet International Trusts Act 1987 (as amended 1991) Offshore Banking Act 1987 (as amended 1998)