一、 薩摩亞介紹
薩摩亞獨立國是由一群位在南太平洋島嶼所組成的國家。先前被稱為德屬薩摩亞，而後又被稱為西薩摩亞。於1976年12月15日被聯合國承認，稱之為薩摩亞（聯合國成員）。
薩摩亞位於南太平洋中央，距位於東北的紐西蘭約3小時的飛行時間，距西南的夏威夷約5小時的飛行時間。地理位置在處理亞洲、與美國市場上具有戰略性的優勢。此國家的進步與謹慎也與歐洲同步，越來越受到歡迎。 薩摩亞律法制度以英國普通法為依據，並且密切參照紐西蘭、與其他有普通法的國家。
其憲法有三層的法律制度，由上訴法院、 高等法院和下級法院組成。薩摩亞具有現代電訊設備，通過衛星通信系統可直接撥號，近來也有了寬頻互聯網技術。薩摩亞與紐西蘭、 澳大利亞、 斐濟、 湯加、 夏威夷（通過美屬薩摩亞)、和洛杉磯有直接國際航班往返。業務和官方語言為英語，第二官方語言為薩摩亞語。
二、公司規定要點
(1) 公司型態
凡依IBCO規定所設立之境外公司均稱為國際商業公司(IBC)，為股份有限公司，具有法人身分。
(2) 公司名稱
結尾：公司名稱結尾須加「Limited」、「Corporation」、「Incorporated」、「CO., LTD」、「INC」或其縮寫等等。
(3) 登記資本額
本區無標準登記資本額的限制，登記資本額亦無分大小資本額之級距差別，最少發行一股。
(4) 公司地址
僅需編配一份當地郵政信箱之地址即可。實際營業所(Operating Office)可設在全球任何地點。
(5) 公司成員
1. 公司至少須有一名股東，可以是自然人或法人。
2. 公司必須有一名董事。自然人及法人均可擔任董事，但若董事為法人，則須指派自然人為代表人，替法人董事執行公司業務。
3. 以上股東及董事職務可由一人擔任。
三、公司機密保護
(1) 依國際商業公司法(IBCO)其註冊資料受註冊國政府保護，在司法前提下不可提供資料給第三人。
(2) 薩摩亞與中華民國無正式外交關係，無雙重課稅協定，故對我國政府不具有提供銀行存款及稅務資料之義務。
四、稅務規定
公司除依規定每年向當地政府繳納固定之年費(Annual License Fee)以外，不必繳納當地的任何稅赋，也不需提供任何稅務報表，即不需要另做任何年報、財報或審計報告。
Introduction of Samoa
The Independent State of Samoa is a country comprising a group of islands in the South Pacific Ocean. Previous names were German Samoa, and Western Samoa. It was admitted to the United Nations on 15 December 1976 (UN members) as Samoa. Samoa lies in the Central South Pacific, a 3 hour flight north-east of New Zealand and a 5 hour flight. Its geographic location allows Samoa to have strategic advantage in dealing with both the Asian and USA markets. It is also growing in popularity with Europe as a progressive and discreet jurisdiction. The legal system is based on British common law and closely reflects that of New Zealand and other common law jurisdictions. Samoa 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. Samoa has a modern telecommunications system with direct dial facilities via satellite. Broadband Internet technology has recently been introduced. Samoa has direct international flights with New Zealand, Australia, Fiji, Tonga, Hawaii (via American Samoa) and Los Angeles. The business and official language is English, with Samoan as the second official language.
Samoa International Companies (IC)
The International Companies Act was modernized in 2005 and is gaining increasing popularity due to its flexibility and particularly the confidentiality provisions requiring government officials as well as trustee company and bank employees to observe strict secrecy.
Corporate Requirements
Samoa IC company can be incorporated limited by shares, guarantee or both shares and guarantee. Chinese character names are permitted and can be included in a company's Certificate of Incorporation. IC company must maintain registers of shareholders and directors. However, there is no requirement to file them with the Registrar.
All IC must have a minimum of one director, but there is no residency requirement, one shareholder and a secretary. Corporate directors are permitted. Bearer share certificates are also allowed. Samoa allows the registration of IC on a long-term basis, for periods of 5, 10, or 20 years.
Each IC must have a Registered Office and either a Registered Agent or local secretary. There are requirements for Registers of Directors, Secretaries and Members are kept at the Registered Office. The register of members or a copy of the register shall be maintained at the Registered Office within 1 month of the date of incorporation. The shareholders may waive the requirements for audited accounts. IC’s are exempt from taxation in Samoa including stamp duty, capital gains tax, capital duty and withholding tax. There is no exchange control.
