Guernsey Branch of Overseas Company:

There are no registration or filing requirements for foreign companies as such if they do not trade on the island; and they are not taxed in Guernsey except to the extent that they earn profits there, or if they are managed and controlled from the island. Thus, it can often be attractive for a company to administer operations in other jurisdictions from Guernsey, stopping short of 'management and control'.

Version date: 07.05.06