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International Business Company (IBC)

The International Business Company (IBC) is the most widely used vehicle for offshore operations in the Seychelles. It normally takes the form of a private company limited by shares, but can also be a Limited Life Company. It is regulated by the International Business Companies Act 1994 (the "Act").

Main features of IBC are:

Only one director and one shareholder are required
Shareholders, directors and officers need not be resident in the Seychelles and there is no stipulation as to their nationality
There is no minimum capital requirement. Shares may be registered and issued in any currency
An IBC is not required to be audited.
No returns are needed of shareholders, directors or officers
Shareholders and directors meetings need not be held in the Seychelles and can be held by telephone
The Certificate of Incorporation and Memorandum and Articles of Association are the only documents to be held on the public record if no filing done

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