Vanuatu

Jurisdiction Editor: Thomas M. Bayer, Pacific International Trust Co. Ltd. PO Box 45, International Building, Kumul Highway, Port Vila, Vanuatu Fax : +678 23405 E-mail: bayer@itpa.org

Business Licence Act – Cap.249 (as amended, 2006) Business Names – Cap.211 Charitable Associations (Incorporation) Act – Cap.140 Companies Act Cap.191 (as amended, 2009) Counter Terrorism & Transnational Organised Crime Act 2005 – Cap.313 (as amended, 2008) Financial Institutions Act, 1999 (as amended, 2009) – Cap.254 Financial Transactions Reporting Act 2000 (consolidated as at 31st March 2009) Foundations Act, 2009 Incorporated Cell Companies Act, 2009 Insurance Act, 2005 – Cap.54 Insurance Regulations 2006 (as amended, 2010) International Banking Act, 2002 – Cap.280 International Companies Act, 1992 (as amended, 2010) Mutual Assistance in Criminal Matters Act – Cap.285 Mutual Funds Act, 2005 Offshore Limited Partnerships Act, 2009 Partnership Act – Cap.92 Prevention of Fraud (Investments) – Cap.70 (as amended, 2005) Protected Cells Companies Act, 2005 (as amended, 2009) Registration of EU Patents Act – Cap.80 (as amended, 2008) Registration of EU Trademarks Act – Cap.81 (as amended, 2008) Stamp Duty Act – Cap.68 (as amended, 2010) Trust Companies Act Cap.69 Unit Trusts Act, 2005

Tax Information Exchange Agreements

Australia Finland France Norway

Tax Information Exchange Agreements – Pending

Denmark Faroe Islands Greenland Grenada Iceland Ireland New Zealand San Marino Sweden

Tax Information Exchange Agreements – in negotation

Canada

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