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St Kitts & Nevis, Federation of - More on Offshore Jurisdiction

St Kitts and Nevis

Capital: Basseterre
Population: 39,000 (est. 2003)
Languages: English (official)
Area: 261 sq. km (land area)
Currency: East Caribbean dollar (XCD)
Fiscal year: Calender year
Independence status: 19/09/1983 (from UK)

FEDERATION OF ST KITTS AND NEVIS is located in the eastern Caribbean Sea and consists of the islands of Saint Kitts (Saint Christopher) and Nevis. Formerly one of the West Indies Associated States, it became fully independent from the United Kingdom in 1983. In addition, St. Kitts and Nevis receives counternarcotics assistance and benefits from U.S. military exercises and humanitarian civic action construction projects. St. Kitts and Nevis embarked on a program to diversify the agricultural sector and stimulate the development of other sectors of the economy, which includes instituting a program of investment incentives for businesses considering the possibility of locating in St. Kitts or Nevis, encouraging both domestic and foreign private investment and encouraging tourism.

Legal System
Nevis legal system, like many other English-speaking islands, is based on New York or Delaware law, thus the articles and memorandum are easily transformed. The United States seeks to help St. Kitts and Nevis develop economically and to help strengthen its moderate, democratic, parliamentary form of government. St. Kitts and Nevis is a beneficiary of the U.S. Caribbean Basin Initiative.

East Caribbean dollar ("XCD") is local currency used. The exchange rate is approprimately XCD2.7 to USD1.

There are no disclosure requirements for shareholders or directors, and recording of financial statements are not a matter of public record.

an International Business Corporation (IBC) can probably receive a guarantee against the future imposition of taxes from the government. Nevis has no tax treaties with any nation and the government will not exchange tax information with any foreign revenue service.

The 1990's saw the expansion of offshore services with the enactment of additional offshore legislation and the attraction of trust operators committed to the continued growth, success and respectability of Nevis as an OFC. The additional offshore legislation enacted was:
  • Money Services Business Act 2008
  • The Trusts Act (No. 23 of 1996)

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