Language: The population speaks a relatively ancient Polynesian dialect, but English is also widely spoken.

Population: The population, of which 90% are native Polynesians, is approximately 162,000. The literacy rate is 98%.

Political System: In 1899, the islands were divided between Germany and the U.S.A., and during World War I, they were occupied by New Zealand. In 1962, Western Samoa became the first independent Polynesian state, and in 1970, it became a member of the Commonwealth of Nations.

Western Samoa has a parliamentary government with a democratic voting system. Elections are held every three years.

Legal System: The First Superior Court executes and governs the laws of the jurisdiction of Western Samoa.

The Court of Appeal handles appeals in either civil or criminal jurisdictions.

Taxation: Western Samoa does not have any double-taxation agreements.

Incorporation: Companies can be incorporated under the offshore banking jurisdiction as international companies. If a company has already been incorporated in another jurisdiction, it can be registered as a foreign company. Ready-made companies are available for immediate use.

Anonymity is secured by the secrecy provision of the International Companies Act. The records of the Registrar of International and Foreign Companies are not available to the public.

Requirements for incorporation or registration are:

• A registered office should be at the office of a trustee company.
• The company may not perform as a trustee company.
• Residents of Western Samoa may not be shareholders in an international company. However, a resident trustee company registered under the Trustee Companies Act 1987 is permitted to own shares in such a company.
• The company may not exert local business in Western Samoa.
• In order to act as a bank or insurance company, the company must be licensed under the Offshore Banking Act 1987 or International Insurance Act 1988.
• At least one director, who may be a non-resident person or corporation, must be designated.
• One resident secretary, who may be an officer or subsidiary of a registered trustee company, is required. Other non-resident secretaries can be nominated.
• Directors and shareholders meetings are not required to take place in Western Samoa.
• The Annual General Meeting may be replaced by a written resolution signed by all members.
• Formal meetings can be replaced by resolutions signed by all directors.
• A company is only required to a assign an auditor if its business is in insurance, banking or fund raising from the public.
• An annual return needs to be filed no later than 28 days before the anniversary of the company's incorporation date.
• There is no obligation to file annual accounts or financial statements; however, the company needs to keep accurate accounting books.
• The company must be limited by shares of either par or no par value. Share warrants can be issued to bearer if permitted by the company's Articles of Association. Fully paid registered shares can be transformed to share warrants issued to bearer.
• There is no minimum share capital, and the capital can be expressed in any major currency.
• The company can employ its accessible reserves to buy its own shares into treasury. Presumed that the company is solvent, redeemable shares can be redeemed from issued capital.
• Following debentures can be issued: Registered, secured, perpetual and bearer.

1. Companies Without Share Capital. A trustee company may incorporate an international company. The trustee company must be the only subscriber to the Memorandum. On incorporation, the international company must issue a bearer debenture to ensure the expenses of incorporation; if not, the client has different requirements. The single subscriber share, owned by the trustee company, is yielded to the international company with the shareholder rights pertained to the holder of the secured bearer debenture. The international company may carry on business without any issued share capital, until the secured bearer debenture is redeemed.
2. Transfer of Corporate Domicile. If a company is incorporated in a jurisdiction outside Western Samoa, it is possible to transfer its registration and, conversely, transfer from Western Samoa to other jurisdictions.

• Exemption from exchange controls
• Excellent international telecommunications system
• Well-developed commercial and economic infrastructure and an established international banking system
• Exemption from Western Samoan taxation
• Social, economic and political stability
• Ready-made companies are available
• Transfer of corporate domicile
• Non-disclosure of beneficial ownership
• Bearer shares and debentures may be issued