1. Entities and legal arrangements whose place of establishment or place of effective management is in a country or jurisdiction outside the territorial scope of this Directive as defined in Article 7 and which is different from those listed in Article 17(2):
Countries and jurisdictions |
Categories of entities and legal arrangements |
---|---|
Antigua and Barbuda |
International business company |
Anjouan (Comores) |
Trust, governed by local or foreign law International business company |
The Bahamas |
Trust, governed by local or foreign law Foundation International business company |
Bahrain |
Financial trust, governed by local or foreign law |
Barbados |
Trust, governed by local or foreign law International business company International Society with Restricted Liability |
Belize |
Trust, governed by local or foreign law International business company |
Bermuda |
Trust, governed by local or foreign law Exempt company |
Brunei |
Trust, governed by local or foreign law |