What is a company?

 A company is a legal person separate and distinct from the people who own it, usually with limited liability. All companies are obliged to file certain information for public inspection and to circulate accounts to their shareholders, though these disclosure documents are less onerous for smaller private companies. Disclosure information varies from jurisdiction to jurisdiction. 

What are the various functions of:
 Director 
 Nominee Director 
 Corporate Secretary 
 Shareholders 
 Nominee Shareholders 
 Registered Agent 
 Registered Office

Why can a separate Company be an important tax planning tool? 
 Tax deferral 
 Possibility of moving legal ownership from a person to a company
 Corporate tax treatment is often more beneficial than personal tax treatment
 Placing assets into a lower tax jurisdiction
 Placing trading activities into a lower tax jurisdiction

How are companies used?
 As tax-efficient vehicles for International trade.
 As holding vehicles for property and investments.
 As components of more complex structures.