Samoa

Jurisdiction Editor: Erna Vaai Samoa International Finance Authority, PO Box 3265 Apia, Samoa Fax : +685 20880 E-mail : offshore@lesamoa.net

Electronic Transactions Act, 2008 International Banking Act, 2005 International Companies Act, 1987 (as amended, 2009) International Insurance Act, 1988 (as amended, 2005) International Mutual Funds Act, 2008 International Partnership and Limited Partnership Act, 1998 (as amended, 2005) International Trusts Act, 1987 (as amended, 2005) Samoa International Finance Authority Act, 2005 Segregated Fund International Companies Act, 2000 (as amended, 2005) Trustee Companies Act, 1988 (as amended, 2009)

Tax Treaties

Australia - Administrative Assistance Agreement

Tax Treaties – Pending

New Zealand - Administrative Assistance Agreement

Tax Information Exchange Agreements

Australia

Tax Information Exchange Agreements – Pending

Denmark Faroe Islands Finland Greece Greenland Iceland Ireland Monaco Netherlands Netherlands - Protocol New Zealand Norway San Marino Sweden

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