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GIBRALTAR
- Limited private Company are Limited by their Memorandum and
Articles of Association on share transfers, they cannot have more than 50 members and are
restricted on the public subscription of its shares.
- The Memorandum and Articles must state that the name
includes the word "Limited", that it is a Limited liability Company, objects,
the division of the Share Capital.
- The Share Capital must be of normal value and is send in any
currency. Bearer shares can be used if the Company is exempt.
- Members must be at least two.
- The Registered Office must be in Gibraltar.
- There must be at least one Director.
- There must be an auditor.
- Meetings, can be held wherever stipulated by the Articles of
Association.
- There is no Exchange Control and no capital gains tax.
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