Gibraltar| Gibraltar |
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| legislation | The Companies Ordinance 1984 | |||
| type of comapny | Exempt | |||
| min. number of directors | 1 | |||
| local director/registered agent | NO / YES | |||
| corporate director allowed | YES | |||
| min. numebr of shareholders | 1 | |||
| bearer shares | NO | |||
| paid up capital | NO | |||
| accounting | YES | |||
| audit | NO | |||
| tax on income | NO | |||
| public register | YES | |||