THE OFFSHORE MANUAL & DIRECTORY TM “Every PT should have one in their library” - Dr. W.G. Hill, author of PT. “Saved me thousands of dollars and dozen of hours of research.” – Dr. Walter Belford, Offshore Guru and leading Expatriate expert. “The Offshore Manual is your Best bet for getting the right info … fast!” – Dr. Seymour Samson, world’s leading authority on second nationalities and residencies.

Published by: OFFSHORE-MANUAL.COM [Formerly Carlton Press.] (Registered in The Isle of Sark.) International Institute for Tax Haven Documentation since 1972. (Registered in the Republic of Panama in 1972) Publishers of the TAX HAVEN MANUAL since 1975. (Registered in the Principality of Monaco: 75.6815). Publishers of the OFFSHORE MANUAL & DIRECTORY since 1997. (ISBN 87-981032-1 -0. Copyright © 1997-2009 by Offshore-Manual.com) Revised & Updated, July 2009. Offshore-Manual.com [formerly Carlton Press] is owned by and a subsidiary of HRW Consulting Ltd. This report was first authored by Dr. K.F. B. Weiss in 1997. Dr. Weiss retired in August 2006 and subsequently the rights to Offshore Manual were taken over by Offshore-Manual.com.

CONTACT DETAILS: Mailing Addresses: Offshore-Manual PO Box 2175 Palaegade 7 DK-1261 Copenhagen K Denmark Facsimile + 45 3344 5581 Facsimile: EUROPE: International Dialing Code + 45 3344 5581 E-Mail:

info@offshore-manual.com

Thank you for allowing us the opportunity of providing you with the information and contacts in this latest edition of the Offshore Manual. 9/11/2001 has brought upon all of us draconian laws restricting our rights and freedoms. We urge all our readers, both Americans and non Americans, to take the time to read the (US) Patriot Acts I and Patriot Act II by clicking on the blue highlighted area to the left. You will see how you are to become slaves of the state unless you do something about it and fast. We trust Offshore Manual helps. Sterling Fisher For Offhore-Manual.com July 2009

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THE OFFSHORE MANUAL & DIRECTORY Website: http://www.offshore-manual.com PLEASE NOTE: As a 100% online service, Offshore-Manual does not have any hardcopy information material available to send you by snail mail. If you have specific questions, we'll be glad to answer them by e-mail or fax. However, if you simply request more and more info, we'll direct you back you our site. Typeset by: Offshore-Manual.com [formerly Offshore Manual Ltd.] Though the content and source in 'THE OFFSHORE MANUAL & DIRECTORY' has been scrupulously researched, and is constantly updated and expanded, as required, this report can, and never will be, complete. Therefore, we recommend to our readers that they bookmark our web site and visit often in order to keep up with the latest news and offshore events. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or any public computer network, or transmitted, in any form or by any means, electronic, mechanical, photocopying, scanning, recording or otherwise without the prior written permission of the copyright holder.

Important Disclaimer

Whilst every effort has been taken in compiling the 'THE OFFSHORE MANUAL & DIRECTORY' to ensure that its contents are totally accurate, neither the publisher nor the author can accept any liability whatsoever for any inaccuracies or changed circumstances of any information herein or for the consequences of any reliance placed upon it. The fact that a company is mentioned in this publication should not construed as an endorsement. Nothing in this publication is intended nor should it be interpreted as in any way sanctioning, advocating or condoning directly or indirectly the commission of an unlawful act or any illegal or fraudulent purpose. This publication is distributed on the understanding that the publisher is not engaged in rendering legal, accounting or other professional advice or services. Readers should always and without exception seek professional advice before entering into any commitments.

"Our country is wherever we are well off.”

- says John Milton, 1666. "To be governed is to be watched, inspected, spied upon, directed, law-ridden, regulated, penned up, indoctrinated, preached at, checked, appraised, seized, censured, commanded, by beings who have neither title, nor knowledge, nor virtue. To be governed is to have every operation, every transaction, every movement, noted, registered, counted, rated, stamped, measured, numbered, assessed, licensed, refused, authorized, endorsed, admonished, prevented, reformed, redressed, corrected. " Pierre -Joseph Proudhon, 'Confessions d'un Rẻvoluntionnaire', 1849.

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Introduction 2007

Welcome to the new and revised 'The Offshore Manual & Directory'. This is our 34th year publishing the 'The Offshore Manual & Directory'. A lot has happened since our first edition of the 'TAX HAVEN MANUAL' was published way back in 1972. People and companies have come and gone. Publisher Scope International was sold and products sanitized. Bill Hill, author of PT, long ago retired and is either dead or laying low on the beach with three young brown lovelies. Lots of changes have taken place since 9/11/2001, which has had a direct bearing on your PRIVACY, rights and civil liberties. However hope springs eternal. New authors, offshore shore and are bringing new, better and the latest material and products for the PT or privacy seeker. Offshore Manual is proud to be the oldest and continuous publisher of PT material in the world, bar none. We walk the walk and talk the talk to bring you this information. The 'The Offshore Manual & Directory' is continually being updated for your benefit. Our contacts and sources are of world renown for their reliability and dependability. Should you come across a publisher or provider of a product you feel would benefit our readers please let us know. If we agree and publish your information, we will send you a brand new copy of the 'The Offshore Manual & Directory' FREE with your information published.

Changes Note the changes we've made starting with this edition. For instance with camouflage passports the original provider is now based outside the USA. The former main provider of camouflage passports sold out and departed thanks to severe penalties in Amerika’s Patriot Acts I and II. Another change (to make your manual easier to read) is our numbering and listing sections. We've had numerous suggestions that pointed out what was needed to make these sections easier to read and use. We listen to our readers and thank you for your kind and useful suggestions. In addition we thank those readers that have given us practical hints and useful tips for our web site located at: http://www.offshore-manual.com. Visit often as we are continually updating and changing our site on a DAILY basis.

Passports

By far our single most requested source for information is about 2nd citizenship's and passports. We invest more time and effort providing this information to you in as concise, accurate and professional manner possible. The contact sources in the 'The Offshore Manual & Directory' in all modesty are "head and shoulders above the famous Passport Report." (Quote: Peter Trevellian – best - selling author.) Yet we are continually being asked for recommendations for "reliable" passport providers. In the past we have stayed away from recommendations for any number of reasons, notability in the words of Bill Hill, "There is no shortage of crooks in the world," especially in the document business. During the 34 years we have been in business we have found a gentleman we have the pleasure of knowing personally and referring (on a limited basis) Offshore Manual clients. We have NEVER had a complaint regarding our "contact," from a client not getting their product or their money back (in the event the product was not procured as agreed.) This is indeed a very rare occurrence in the world today. Regrettably this gentleman will NOT allow us to

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publish his name or contact details as he prefers to remain very low profile for obvious reasons. If you are interested in a referral be prepared to remit a referral fee of Eur1,500 (to avoid the merely curious,) for an initial consultation via secure pgp email. This referral fee will be applied towards purchase, in the event you wish to proceed. Email us for particulars. However, in the event you are prepared to proceed with a 2nd citizenship program or discuss the discreet placement of funds in privacy, we may be able to refer you. An English speaking (or other) citizenship via naturalization and a fast track program is available starting from Euro 50,000. Note that there are no longer any genuine and or legitimate European or EU citizenship programs with the sole exception of possibly Austria. Contact your nearest Austrian consulate for details.

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Naturally programs and opportunities can and do change at any time. Depending it and when you decide to proceed, a program from any particular country may or may not be available. In addition new opportunities become available to replace those that cease. Professional advice is always recommended and though it costs, it is in the end less expensive. If you are serious, prepared for the fee outlined above and would like us to refer you to this professional, here's what you do: Send us an email (info@offshore-manual.com) indicating in as much detail as possible, why you want a second citizenship or what you'd like to do financially or both. Include your approximate net worth, current situation, why when and where you'd like to live and travel and what you’re short and long term personal goals and plans are. Be sure to include an address so our contact can answer you in detail. The more information you provide the better service you will be afforded. Our referral fee for this consultation service is Euro 1,500, which is applied towards purchases should you elect to proceed.

A Couple of Important things!

All fees ARE APPLIED TOWARDS PURCHASE OF PRODUCT!

i.e., you pay Euro 1,500 for a consultation; this fee is applied towards your product fee.

Note - Offshore Manual is NOT selling passports, nor brokering any deal. We are simply passing along your information to the best and most reliable "contact," we've known personally during the past 34 years! He is honest, never lost any clients monies and most important, he delivers the goods.

Please DO NOT ask us for the name of any country. These are provided by "contact," upon proof of funds. We can act as an escrow agent for all parties concerned for US$1,000 additional. Speak with "contact," for further details.

Send your email to:

Email: sales@offshore-manual.com Order & Pay at our online order form at http://www.offshore-manual.com/order.shtml

Conclusion

I hope you benefit from the information contained in The ‘The Offshore Manual & Directory'. The 'The Offshore Manual & Directory' is more than just a manual packed full of useful information. It is a labor of love. Dr. K.F.B. Weiss started the 'TAX HAVEN MANUAL' back in 1972 when his personal income tax bracket reached 95% and the ‘The Offshore Manual & Directory' in 1997. We follow this tradition in bringing you the hottest deals and sources.

THE OFFSHORE MANUAL & DIRECTORY YES - that's correct 95% of ALL Dr. Weiss’ income was taxed in Scandinavia! We bet Dr. Weiss wished there had been a ‘The Offshore Manual & Directory' back then for him! Now there is for you! We trust you learn from Dr. Weiss’ past mistakes and benefit from our many successes with the valuable information contained herein.

Sincerely,

OFFSHORE MANUAL Sterling Fisher President, HRW Consulting Ltd. January 2007

Consultancy Service

Through our affiliation with FINANCIAL PLANNING CONSULTANTS, Inc. (Panama), we are able to offer you expert sophisticated advice in just about any area of the offshore or tax haven business, second passport and dual nationality domain - or similarly connected 'privacy' areas for a reasonable consultancy fee. Either in writing, or through personal consultation anywhere in the world.

Should the need arise, please send your written question(s), specific needs and goals by Email: sales@offshore-manual.com Then Order & Pay at our online order form at http://www.offshore-manual.com/order.shtml with an initial consultancy fee of US$500, or equivalent currency, and we will see to it that your question(s) will be forwarded immediately to an expert in the specific field in question to handle your particular situation or predicament. Within at most two working days, you will receive a constructive/creative outline on how to solve your requirement(s). Please remember to state whether you require personal or written consultations. Further consultations can be arranged with an initial consultation and will be charged at Euro 1,500 for personal consultations. For both personal and written consultations you will receive a binding estimate as to the complete fee involved. If no solution to your question(s) can be found, your initial deposit of US$500 will of course be refunded to you.

Subscription form Updating Service

To keep your ‘THE OFFSHORE MANUAL & DIRECTORY' completely right-up-to-date with the ever-changing offshore world we strongly recommend that you subscribe to our monthly newsletter updating service to keep up your edition of the continuously expanding 'THE OFFSHORE MANUAL & 'DIRECTORY' up-to-date with the latest additions and address corrections, and also receive the latest news and insights about the expatriate and offshore world community. You can choose between having your monthly up-date mailed, faxed or e-mailed to you. Please enter my subscription to your monthly updating service of the 'THE OFFSHORE MANUAL & DIRECTORY' for 12 months. Price: US$50, or equivalent currency.

I wish to receive my monthly update by mail fax e-mail. NAME: ................................................................................................................................................................................ (PLEASE TYPE OR USE BLOCK CAPITALS)

POSITION: ........................................ ............................................................................................................................... COMPANY: ........................................................................................................................................................................ ADDRESS: .........................................................................................................................................................................

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Email: sales@offshore-manual.com Then Order & Pay at our online order form at http://www.offshore-manual.com/order.shtml

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Email To: OFFSHORE MANUAL INC.

Email: sales@offshore-manual.com

THE OFFSHORE MANUAL & DIRECTORY

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PT The Basic Concept of the Philosophy of the PT

INDIVIDUAL SOVEREIGNTY

In a nutshell, a PT - The Perpetual Traveler merely arranges his or her paperwork in such a way that all governments consider him a tourist. A person who is just "Passing Through”. The advantage is that being thought of by government officials as a person who is merely "Parked Temporarily", a PT is not subjected to taxes, military service, lawsuits, or persecution for partaking in innocent but forbidden pursuits or pleasures. Unlike most citizens or subjects, the PT will not be persecuted for his beliefs or lack of them. PT stands for many things: a PT can be a "Prior Taxpayer", "Permanent Tourist", "Practically Transparent", "Privacy Trained", or "Permanent Traveler" if he or she wants to be. The individual who is a PT can stay in one place most of the time. Or all of the time. PT is a concept, a way of life, a way of perceiving the universe and your place in it. One can be a full-time PT or a part-time PT. Some may not want to break out all at once, or become a PT at all. They just want to be aware of the possibilities, and be prepared to modify their lifestyle in the event of a crisis. Knowledge will make you sort of a PT. A "Possibility Thinker" who is "Prepared Thoroughly" for the future.

HARRY SCHULTZ

In 1964, Harry D. Schultz - the world's highest paid financial consultant, according to "Guinness Book of World Records", and author of a number of books on investing that were bestsellers in the 1970s - published a book entitled "How to Keep Your Money and Your Freedom". He espoused his Three Flags concept that described the need to have a second passport, a safe location for your assets outside your own country and a legal address in a tax haven. The concept later expanded to Five Flags to include a conventional place of business and a place to play.

W.G. HILL

Dr. W. G. Hill, former American citizen, entrepreneur, self-made millionaire, author and inveterate traveler, was influenced by the concepts of Harry Schultz. He had found a winning formula on which to base his future. In 1989, after years of living a PT lifestyle and fine tuning many new ideas, Hill wrote the first definitive book on the subject, entitled "PT". This valuable work discusses the essence of the philosophy and is definitely recommended reading for anyone who aspires to a free and uncompromising way of life.

OBTAIN PERSONAL FREEDOM THROUGH PT

Becoming a PT is not a static thing that you can do once, and then, like obtaining a diploma, just hang it on the wall. PT is a way of thinking, something far more than a mere occupation or even a lifestyle. It is a state of being. The variations and possibilities are infinite. PTs have real freedom in an unfree world.

PT is elegant, simple, and requires no accountants, lawyers, offshore corporations, nor other complex arrangements. Since the income of most PTs is immediately doubled, and most frustrations of life with Big Brother are instantly eliminated, the logical question is only: "Can you afford not to become a PTT'. Unlimited, untaxed wealth and the power to dispose of it as you please is one of the major benefits of becoming a PT. We can work and be paid in full (without withholding tax or deductions) and then spend our earnings on what gives us pleasure. Until you become a PT the range of opportunities denied to you is inconceivable. We don't miss things we are unaware of. "PT" the book, will raise your consciousness as to the nature of freedom and ways to rid yourself of limitations. The constitutions of most nations give lip-service to the absolute freedom to travel, but in practice, every government severely limits travel with passport, visa and other requirements.

By imposing restrictions on foreigners, most nations invite tit-for-tat reciprocal

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THE OFFSHORE MANUAL & DIRECTORY measures. Personal finances, currency controls, domestic situations and job requirements make the freedom to go anywhere at anytime just a dream for most people. The PT, once properly equipped, operates outside of the usual rules, gaining mobility and a full slate of human rights. The value of these rights cannot even be perceived by people who have never experienced them. Tax havens become an important tool of the PT, because the tax haven corporations and trusts provide an interface to the more permanently settled world, just as a flag of convenience does for a ship.

The message of PT is not, however, to encourage greed, lust, irresponsibility, immorality or any of the other seven deadly sins. The effect of PT being popularized will be to release creative souls from the many burdens of coping with Big Brother.

You don't need to found a new country or displace someone else to make yourself a sovereign. The PT need not dominate other people. He or she must only be willing to break out of a parochial way of thinking: the PT must be superior only in that small area located between the ears. We speak of the potential PT now in terms of wealth, talent, intelligence and creativity. Who is this PT in the upper minuscule of the

population? It might well be you!

WHY A PT NEEDS A TAX HAVEN

A tax haven is an important flag in a PT entrepreneur's arsenal. Just as a PT uses a passport as his personal flag of convenience, a tax haven is his link to the bureaucratic world of business and/or government relations.

A PT who has only passive personal investments - bank accounts, mutual funds, unit trusts, annuities etc. - may not need a tax haven at all. But even for the passive investor, there may be great advantages in creating a personal or family trust in a tax haven. Having all of ones finances managed from a tax haven provides a great deal of privacy, combined with professional management, and the ability to have somebody qualified and able to act on your behalf immediately in case of an emergency. Another reason is that the PT's assets can pass privately to his heirs without the interference of government probate systems, or forced inheritance laws in the country where the bank accounts or investment portfolios are held.

Tax havens truly become an important key for a PT who has any form of active business involvement, from something as limited as collecting copyright or patent royalties all the way up to a very active business. A tax haven company provides the permanent base that any company needs to deal with the world at large, since a company cannot effectively become a PT and continue to do business. The tax haven company becomes the PT's interface between his personal lifestyle and the need to anchor the business somewhere and have it appear conventional to those it does business with.

The royalty earning PT may use a tax haven company to take advantage of treaties that eliminate the withholding taxes in the high-tax countries, and then the tax haven company can funnel the money tax free to the PT.

A PT with more active business involvements may use a company in a different type of tax haven, perhaps to publish a newsletter sold on a worldwide basis, or to own a fishing trawler working the high seas, or just as a place to register his personal yacht.

By acquiring dual citizenship, investing globally and becoming human multinationals you can remove yourself from the control and jurisdiction of any one government. In order to accomplish this redistribution you simply divide your self and your assets among five different flags.

YOUR FIVE FLAGS - THE PT BLUEPRINT

FLAG 1: Passport & citizenship. Obtain a second passport and citizenship from a

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THE OFFSHORE MANUAL & DIRECTORY country where non-residents are not subject to taxation, conscription or government controls.

FLAG 2: Business base. These are places where you make your money. Establish or reorganize your business in such a way that your profits are retained in a country other than that in which you have legal domicile or citizenship.

FLAG 3: Residence/domicile. Have domicile in a tax haven country which meets your personal requirements. This should be a country with good communications. A place where wealthy, productive people can be creative, live, relax, prosper and enjoy themselves, preferably with bank secrecy and no threat of war or revolution.

FLAG 4: Asset management/repository. This should be a tax haven with excellent communications and professional and confidential financial services from which

assets, securities and business affairs can be managed anonymously by proxy under your complete control.

FLAG 5: Playgrounds. These are places where you actually physically spend your time around the world. Most countries have restrictions that govern the period you may stay before you have to comply with residency and/or taxation requirements, generally six months but often less. You will therefore need several favored places so that you can move freely among them like a simple, low profile tourist, without attracting any undue official attention.

"PT starts by taking root in the mind. It becomes a thought that never leaves you"

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GLOSSARY A B C D E F G H I J K L M N 0 P Q R S T Q V W X Y Z -A-

Administrative Offices:

An administrative office is frequently located in a country other than that of the headquarters office, the parent company or a country of operation. The role of such an administrative office may be to co-ordinate international or regional activities, to provide particular services (such as management analysis, financial or other related services) or to perform a given function (such as marketing). A number of otherwise high tax jurisdictions (such as the United Kingdom, France, Belgium and Greece) grant special tax treatment in order to attract the administrative offices of multinationals. In the case of Monaco which has been particularly successful in this regard, not only may the administrative office benefit from favored tax treatment, but its employee’s resident in Monaco would not be subject to tax there.

ADSL: Asymmetric Digital Subscriber Line.

Advisory Board of Directors:

An advisory board of directors are individuals appointed to advise the elected board of directors. An advisory board is not bound by the duties imposed upon elected board members, and the corporation is not required to follow the recommendations of the advisory board.

Agent: An agent is anyone who is authorized to act on behalf of another. A corporation can only act through its agents; therefore, it is important to define what actions an agent is authorized to perform.

Akte Van Opricht: Statutes of a Dutch company.

Aktiengesellschaft (AG): German company limited by shares.

Alternate Director: A person appointed to represent and vote on behalf of a director of a company when he is absent from a meeting of directors.

Amex: American Stock Exchange.

Anstalt: Establishment, a legal entity without shares established in Liechtenstein, with some features of a trust but with corporate personality. Do not have shares.

Anti-Avoidance Measures: The object of anti-avoidance measures, insofar as they relate to tax havens, is to prevent the avoidance or reduction of tax through the displacement of one or more connecting factors (i.e. the basis of tax liability) from the taxing jurisdiction concerned to a tax haven jurisdiction. Anti-avoidance measures may be of general application or may refer to specific tax havens. Any measures usually appear in domestic tax systems; they may however be imposed by tax treaties.

Apostille: Certificate of Good Standing in connection with corporations according to the Convention of the Hague of October 05, 1961.

Arbitrage: A form of hedged investment meant to capture slight differences in the prices of two related securities.

Arm's Length Relationship: An arm's length relationship is a term used to describe a type of business relationship a corporation should have with a close associate to avoid a conflict of interest. For example, when you negotiate with your banker or your supplier, any agreement which results will likely

reflect market value and commercially reasonable terms and conditions. When you loan money to your son or daughter, you may be inclined to

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provide much more favorable terms and conditions. The first example would be considered to be an arm's length relationship, while the second example would not. When your corporation does business with or makes loans to corporate officers and directors, the relationship must be at arm's length to avoid conflicts of interest.

Articles of Association (also Bye-Laws or By-Laws): Articles of Incorporation: Must contain: 1) the Corporation's name; 2) its registered address; 3) its objects and aims; 4) its capitalization; 5) a statement that the company is a limited liability organization.

Articles of Incorporation (US Style!): The articles of incorporation, along with the bylaws and corporate minutes, make up a corporation's charter documents and contain basic information about the corporation. Upon filing the articles with the secretary of state, the corporation comes into existence. Articles are a public record available for inspection anymore. Commonly, articles will provide the name of the corporation; the number of shares which the corporation is authorized to issue; and the classification of those shares, if any; the name and address of the registered agent; and the name and address of the incorporator. Additional information is also permitted.

Asset Protection Trust (APT): A new type of trust which places the trust's assets beyond the reach of potential foreign governments, litigious plaintiffs, creditors and contingent fee lawyers.

ATM (Automatic Teller Machine; Cash Dispenser): Used for cash withdrawals with your credit card or debit card at approximately 430.000 ATM's worldwide.

Auditors: The last body needed in connection with a corporation: required to inspect the company's bookkeeping and verify the correctness of annual accounts. Usually not employees or directors of the corporation but an outside firm.

Aussensteuergesetz: Anti-avoidance German law whereby German citizens remain subject to the principal German taxes for a period of ten years if they immigrate to a country designated in the legislation (as from time to time amended) as a low tax country.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z -B-

Back-to-Back Loan:

Back-to-Back loans are matching deposit arrangements. They may be used in order to solve a financing or exchange control problem. However, in the case of certain tax havens, the function of back-to-back loans is to reduce the taxable base subject to withholding taxes on interest payments, by interposing an intermediary subsidiary company between the source of the income and the recipient. For example, an intermediary company located in the Netherlands or the Netherlands Antilles may be interposed so as to take advantage of a favourable tax treaty. In such cases the authorities usually require a certain spread or "turn" on the rates so as to create a small profit which is subject to tax locally.

Bandwidth: Measure (in kilobytes of data transferred) of the traffic on a web site.

Banking: A considerable volume of international banking takes place offshore and many of the world's major banks have banking and trust company operations in one or more tax havens. Most tax haven jurisdictions have enacted legislative provisions and set up administrative authorities whose function it is to control banking and trust company activities.

Banking Passport:

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A banking passport is simply that you create a 'new person' with another nationality and a full set of ID, separate 'legal entity' through a second passport (or third) in a name of your choice.

Bank Secrecy: In most countries one of the terms of the relationship between banker and customer is THE OFFSHORE MANUAL & DIRECTORY

that the banker will keep the customer's affairs secret. Staff members are normally required to sign a declaration of secrecy as regards the business of the banks. Where numbered accounts are used their purpose is to limit the number of persons who know the identity of the client. In certain countries (e.g. Switzerland and the Cayman Islands) specific legislation makes breaches of bank secrecy subject to criminal law sanctions. However, in all legal systems (including Switzerland) there are specific cases where the duty of secrecy of a banker is discharged, e.g. where fraud, money laundering and narcotics are involved. The exchange of information clause contained in most tax treaties may enable the tax administration of one treaty country to obtain information concerning bank accounts which its residents have in the other country.

Basis: Basis, a tax and accounting term is the measuring rod against which gain or loss is measured. With stock, basis is what you pay for stock or the fair market value of property you contribute in exchange for the stock.

Bearer Bond: A bond issued in bearer form rather than being registered in a specific owner's name. Ownership is d determined by possession.

Bearer Shares: Shares in the capital of a company which are transferable by delivery of the certificate. Unlike registered shares, which are transferred by an instrument of transfer, the name of the holder is not registered in the books of the company.

Beneficiary: A person to whom a trust's proceeds are distributed.

Besloten Vennootschap met Beperkte aansprakelijkheid (BV): Dutch limited company for small commercial enterprise, not required to publish accounts; used as a Substantial Holding Company.

Big Brother: Your (un)friendly local government watching over your shoulder.

Board of Directors: The company's "cabinet" - as specified in the Articles of Association - is supposed to make decisions on the issues that are too specific for the general meeting to discuss but which are beyond the day-today responsibility of the company management. They appoint officers, and they are elected by the shareholders of the corporation. Board members owe the corporation duties of ordinary care, good faith, and loyalty.

Bonds: A bond certificate is simply an IOU. It certifies that you have loaned money to a government or corporation and describes the terms of the loan. Only corporations can issue stocks, but bonds can be issued by corporations or governments.

Business Class A class of service on airlines that is usually situated between first class and coach and offers amenities as larger seats, free cocktails, and early check-in.

Browser: A program used to locate and view HTML documents (Microsoft Explorer, Netscape, Linux, for example).

Bylaws - Bye-Laws (see also Articles of Association): The bylaws are the rules and procedures which govern the corporation. Such things as director and shareholder meetings and procedures are described in the bylaws. In the event of a conflict between the articles of incorporation and the bylaws, the articles control. Bylaws can't be inconsistent with the business corporation act as well.

A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z

-C- Captive Bank:

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Bank intended to provide services to the promoter and associates of the promoter, usually an international group of companies.

Captive Insurance Company: Insurance company established by a company or international group to provide insurance (or reinsurance) for the promoter and associates of the promoter.

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Cedula:

National ID in Spanish speaking countries. Certificate of Authority (U.S.):

The certificate of authority is a document issued by the secretary of state to a foreign corporation after approving its completed application to do business in the state.

Certificate of Incorporation: The basic existence of a corporation usually derives from two documents: the Articles of Association and the Certificate of Incorporation.

Charter: Memorandum of Association.

CID: Custom ID card.

Close Corporation (U.S.): A close corporation has less than 50 shareholders and elects in its articles of incorporation to be treated as a close corporation. The state in which the close corporation is formed must have a close corporation statute. Close corporations can eliminate or limit the powers of the board of directors, and corporate formability requirements are relaxed.

Closely held Corporation: A closely held corporation is any corporation in which the stock is held by a relatively small group of people or entities. Stock of a closely held corporation is not publicly traded on any stock exchange.

Commingle: Commingling is the sharing and pooling of personal and corporate assets. For example, rather than maintain separate corporate and personal bank accounts, you choose to use one account for personal and corporate purposes. This is considered commingling and an easy way to become personally liable for corporate acts.

Common Trust Fund: A trust that operates by the process of pooling funds from a number of participants in the trust, who as beneficiaries under the trust, share in the income or other gains derived from the acquisition, holding, management or disposal of assets acquired for the trust.

Consent Resolution: A consent resolution is any resolution signed by all of the directors or shareholders, which authorizes a particular action. This act eliminates the need for face-to-face meetings of directors and shareholders.

Controlled Foreign Corporation: A company incorporated outside the United States but under control of a United States resident and subject to the anti-tax haven measures contained in Subpart F.

Cookies: Persistent Client-State HTTP Cookies are files containing information about visitors to a web site (e.g., user name and preferences). This information is provided by the user during the first visit to a web server. The server records this information in a text file and stores this file on the visitor's hard drive. When the visitor accesses the same web site again, the server looks for the cookie and configures itself based on the information provided.

Corporate Charter: See Articles of Incorporation.

Corporate Officers: Another "cabinet like" institution, sometime part of the Board of Directors: president, secretary and treasurer etc. These individuals have the right to represent the company to third parties, to negotiate and make commitments in its name.

Corporation (Corp.): The basic existence of a corporation usually derives from two documents: the Articles of Association and the Certificate of Incorporation.

Corporation Tax Company: A company incorporated in Jersey but not trading in Jersey and thereby designated as non-resident for tax purposes; liable only to low fixed annual rate of tax.

Couponsteuer: Tax charged on distributions of certain Liechtenstein legal entities (AG and Anstalt with share capital).

Credit, Credit Card: With an old-fashioned credit card, you charge to your heart's content and receive a bill

THE OFFSHORE MANUAL & DIRECTORY

at the end of the month. The credit card company hopes that you will eventually pay off the balance. In other words, the card company trusts you pay.

Cuba Clause: The so-called "Cuba Clause" allows the situs and proper law of a trust to be transferred from one jurisdiction to another.

Cumulative Voting (U.S.): Cumulative voting is a voting right which, when applicable, is intended to preserve the voting strength of minority shareholders. For example, if John has 25 voting shares and there are three directors to be elected, John has 75 votes which he may allocate in any manner chooses. In some states, cumulative voting exists unless the articles reject it. In other states, cumulative voting does not exist unless the articles permit it. CV: Curriculum vitae. Course of career.

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D.E.A.

The Drug Enforcement Agency (U.S.A.). Debenture:

An unsecured bond backed only by the general credit of the issuing corporation. Debit, Credit Card:

Almost as tricky to get these days as the good old 'Credit, Credit Card", a debit card is directly tied to a bank account. Whatever charges the user runs up are debited to the bank account, and monthly statements do not carry a remittance slip. The same account may have a checkbook tied to it as well. Credit as such, however, is not extended since you are not allowed to use the card if the balance on the bank account wanders into the red.

Deelnemingsvrijstelling: Substantial Holding Company (in the Netherlands).

Derivatives: Financial contracts whose values are based on, or derived from, the price of an underlying financial asset or price - for example, a stock or an interest rate.

Discretionary Trust: A highly flexible arrangement in which the beneficiary has no fixed interest in any part of the income of the trust or its assets except perhaps at the termination of the trust. The Trustees usually hold the property and income for a broad class of beneficiaries to whom they distribute the assets at their discretion. However, the Trustees may be guided by an informal memorandum written by the settlor who outlines his wishes but has no legal status. One advantage of this arrangement is that benefits can be varied according to changes in circumstances with little difficulty. Another is that the beneficiary has a somewhat nebulous hope of receiving anything and therefore it is difficult for any creditors to find an interest to which to attach a liability.

Dissenters' Rights (U.S.): Dissenters' rights or shareholder appraisal rights are a mechanism designed to protect minority shareholders. Business corporation laws prescribe the procedures by which these rights may be exercised. If a corporation proposes to sell substantially all of its assets or merge with another corporation, minority shareholders may be able to force the corporation to purchase their shares.

Dissolution/Liquidation: Dissolution and liquidation are procedures by which a corporation concludes its activities and prepares to liquidate its assets for the purpose of paying bills and creditors, and if funds remain, make distributions to shareholders. Dissolution can be voluntary, initiated by the

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corporation, or involuntary, initiated by creditors. When in dissolution, activities of the corporation must be geared to winding up corporate business, not expanding it.

Dividend: A dividend is a distribution of cash or property by a corporation to a shareholder. Dividends are paid out of the corporation's net earnings and profits. If there are no earnings and profits, dividends cannot be paid. Generally, there is no right to have a dividend declared, and the board of directors can decide whether or not to declare a dividend. Certain classes of preferred stock may limit this discretion of the board.

THE OFFSHORE MANUAL & DIRECTORY

Dollar Premium:

See Investment Currency Premium. Domain Name:

The text name corresponding to the numeric IP address of a computer on the Internet (i.e., www.webtrends.com).

Domain Name Lookup: The process of converting a numeric IP address into a text name (for example, 204.245.240.194 is converted www.webtrends.com).

Domicile: The place where an individual has his permanent home, or to which he intends to return, or in some cases the country of origin. In other jurisdictions the place where an individual has a long established residence or in relation to a company, where it is incorporated

Double Taxation Agreement (or Double Tax Treaty): Agreement between two countries intended to relieve persons who would otherwise be subject to tax in both countries from being taxed twice in respect of the same transactions or events.

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Echelon:

Almost all phone calls in the world are routinely scanned for "suspicious words" by various governmental agencies' computers.

The European Union is planning its own EU Phone, Fax & Internet Surveillance System.

In Germany, all international calls are already automatically scanned by the Bundes Nachrichten-Dienst, Even Austria is following suit. Big Brother is indeed listening in on you EVERYWHERE - whether you have something to "hide" or not!

EDC: Electronic Debit Card.

Emigration: Emigration to a tax haven or to a country offering special retirement incentives may serve to break totally or in part the link between a taxpayer and the high tax jurisdiction from which he is emigrating. Normally, it is the change in the place of residence which is material; however, in other cases a change in domicile or even citizenship (in the case of the United States) may be necessary. Anti-avoidance provisions or exchange controls may delay or render extremely difficult the coming into effect of the fiscal advantages of the act of emigration.

E.I.N.: U.S. Federal Employer Identification Number.

Escrow: Written legal engagement to do something, kept in third person's custody until some condition has been fulfilled.

Establishment: See Anstalt.

Euro: The European Currency Union. Members: Portugal, Spain, Italy, Netherlands, Belgium, Luxembourg, Germany, Austria, France, Ireland and Finland.

Eurobonds:

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Eurobonds are long-term loans issued in terms of the United States dollars or other currencies or in terms of composite units of account. They may take the form of loans, debentures or convertible debentures and are issued at a fixed rate of interest. Eurobonds are normally issued in countries where interest payments are not subject to withholding tax. Major issues are frequently handled by international underwriting syndicates.

European Union (EU): Member countries: Spain, Italy, Ireland, Netherlands, Luxembourg, United Kingdom,

THE OFFSHORE MANUAL & DIRECTORY Austria, Germany, Finland, Portugal, France, Sweden, Belgium, Denmark and Greece.

Eurocurrency/-dollar: Eurocurrencies are currencies held outside the country of origin by non-residents of that country and made available to the Eurocurrency market for lending. The market originally developed in Eurodollars, but other currencies, e.g. Deutschemarks, Swiss francs and Yen, now form a major part of the market. The market is not subject to exchange controls or other restrictions, although investors and borrowers may be so subject in their own countries.

Exchange Control: Regulations whereby a country controls transactions in foreign currencies or securities. In some jurisdictions (e.g. Australia, Japan and the United Kingdom) the regulations may render a contract void unless prior consent is obtained.

Exempt Company: A company exempted from tax or from compliance with specified regulations of the country in which it is established.

Exempt Trust: A trust established in a country where the Government issues a guarantee that the trust income and property will not be taxed for a specified number of years no matter what laws are subsequently passed relating to income, inheritance, estate duty, or capital gains taxes.

Exempt Gilt: Security issued by the British Government with the condition that they will be free of United Kingdom tax when beneficially owned by non-residents.

Exequatur: Recognition of a country's consul by a foreign government.

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Factoring:

A service in which a factoring house or other financial institution purchases a customer's accounts receivables and assumes all the credit risk of the customer's debtors and the responsibility of collection payments.

FATF: America's Financial Action Task Force set up in 1989. F. B. I.: The Federal Bureau of Investigation (U. S. A.).

FDIC: Federal Deposit Insurance Corporation: a U.S. government-sponsored corporation that insures accounts in national banks and other qualified institutions.

Fiduciary: See Trustee. Filters: A means of narrowing the scope of a computer report or view by specifying ranges or types of data to include in or exclude.

FINCEN: U.S. Government's Financial Crimes Enforcement Network.

Flag of Convenience: The flag of a ship is the flag of the country of its registration. The term "flag of convenience" refers to the flag of a country (in particular Liberia and Panama) which is chosen for ship registration in order to achieve fiscal benefits (no income tax being levied by such countries on international shipping operations) and other non-tax advantages relating to lower labour costs and manning scales, officer and crew requirements, trade union practices, etc. Ownership of the ship is normally vested in a company incorporated in the country of the flag. In addition to Liberia and Panama, the following countries offer or are preparing incentives to offer flag of convenience facilities: the Cayman Islands, Costa Rica, Cyprus, Gibraltar, Haiti,

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Honduras, Hong Kong, Malta, Morocco, the Netherlands Antilles, Madeira, Vanuatu and Singapore.

Foreign Bank Accounts (U.S.): Every United States resident, partnership, corporation, estate or trust must advise the United States Treasury of any financial interest in or signature authority over a foreign

THE OFFSHORE MANUAL & DIRECTORY bank, securities or other financial account in a foreign country and must report that relationship each calendar year filing Form 90-22.1 with the Treasury Department on or before June 30 of the succeeding year. This report must be at the following address: United States Treasury Department, P.O. Box 28309, Central Station, Washington, DC 200005. A "foreign country" includes all geographical areas located outside the United States, Guam, Puerto Rico, and the U.S. Virgin Islands.

Foreign Corporation: A corporation organized under the laws of a foreign country and whose parent company in the home country may participate in any percentage of shares of the affiliate corporation.

Foundation: See Stiftung.

Free Zones: Free zones are designated areas which receive special treatment through their exclusion from the area to which the country's normal customs rules apply. A free port is one at which imports may be landed without paying customs duties. The system of free zones or free ports favours; export processing, transhipment and the entrepot trade since there is no need to pay and then reclaim customs duties. Though free zones are often part of a tax incentive package in what would otherwise be a high tax jurisdiction, they may also be found in tax havens, e.g. Freeport in the Bahamas.

FTP: File Transfer Protocol is a standard method of sending files between computers over the Internet.

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G.A.0. General Accounting Office (U.S.A.).

GesellIschaft mit beschrankter Haftung (GmbH): German private limited company without shares.

G.C.P.: "Gross Criminal Product".

G.D.P.: Gross Domestic Product of a country.

Gilt: Security issued and guaranteed by the Government.

GIF: Graphics Interchange Format is an image file format commonly used in HTML documents.

G.N.P.: General National Product.

Golden Parachute: Provisions in the employment contracts of executives guaranteeing substantial severance benefits if they lose their position in a corporate takeover.

GPOA: General power of attorney.

Greenmail: A company buying back its own shares for more than the going market price to avoid a threatened hostile takeover.

G-8: U. S. A., Japan, Canada, United Kingdom, Germany, France, Italy & Russia.

A B C D E F G H I J K L M N O P O R S T U V W X Y Z -H-

Hedge Fund: A flexible investment fund for a limited number of large investors (the minimum

investment is typically US$1 million). Hedge funds use almost all investment techniques, including those forbidden to mutual funds, such as short-selling and heavy leveraging.

Hedging: Taking two positions whose gains and losses will offset each other if prices change, in order to limit financial risk. Hit: An action on the Web site, such as when a user views a page or downloads a file.

Holding Company: A company whose activity is limited to holding and managing investments or property but not having ordinary commercial or trading activities. The requirements to achieve holding company status vary in different countries (in particular Liechtenstein, Luxembourg, Nauru and the Netherlands).

Home Page: The main page of a Web site. The home page provides visitors with an overview and links to the rest of the site. It often contains or links to a Table of Contents for the site.

Home Page URL: The local path or Internet URL to the default page of the Web site for which WebTrends reports will be generated. HTML: Hyper Text Markup Language is used to write documents for the World Wide Web to specify hypertext links between related objects and documents.

HTTP: Hyper Text Transfer Protocol is a standard method of transferring data between a Web server and a Web browser.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z -I-

IATA or IATAN

International Air Transport Association or International Airlines Travel Agency Network. I.B.C. (international Business Company):

A company exempted from tax or from compliance with specified regulations of the jurisdiction in which it is established but not allowed to trade or own real estate there.

I.D.A.: Irish Development Authority.

I.F.C.: International Finance Companies.

IMF: = International Monetary Fund - aims to promote international monetary cooperation and currency stabilization and expansion of international trade.

Incorporation Havens: An incorporation haven is a country, such as Liberia and Marshall Islands, which has no infrastructure of local attorneys or accountants. It is simply in the business of registering corporations and ships. There are no other services offered and the tax haven clientele never goes there. The registration of new companies is carried out by representative offices in New York, Zurich, Hong Kong, Tokyo, Rotterdam and Piraeus, in the case of Liberia and Marshall Islands.

Incorporator: An incorporator is the person who signs the articles of incorporation. Incorporators may have personal liability for false statements contained in the articles of incorporation.

Indemnity:

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Indemnity means to reimburse or compensate. Many corporate directors and officers will require that they be reimbursed for all cost, expenses, and liability which they incur while acting on behalf of the corporation.

I.N.R.: The State Department's Bureau of Intelligence and Research (U.S.A.). Insider Information:

Important facts about the conditions or plans of a corporation that have not been released to the general public.

Intellectual Property:

Ownership conferrint right to possess, use or dispose of products created by human ingenuity, including patents, trademarks and copyrights.

Inter-Company Pricing: Tax havens may be used for the purpose of inter-company pricing in a number of ways. In the first place, a manufacturing company located in a high tax jurisdiction could effect sales to a related company in a tax haven jurisdiction at cost or at prices involving a very small profit margin; the tax haven company could then in turn sell the goods to one or more related marketing companies in high tax jurisdictions at high prices which would produce a low profit in the hands of the latter company or companies. A variation of this technique would involve selling to unrelated marketing companies at arm's length prices, the primary object of the exercise still being achieved since the manufacturing company would have avoided taxation on the real profits that would otherwise have accrued to it. Secondly, raw materials or goods or components manufactured at a very low cost abroad, could be purchased by a tax haven company and then sold to a related company in a high tax jurisdiction at high prices which would give the latter company a substantially lower profit than if purchases had been effected directly. Often inter-company pricing takes place by companies merely passing invoices without the subject matter of the sale actually being transferred to or by the intermediary company.

Interest: The cost of borrowing money.

Interest Rate Swap: An agreement involving exchange of interest coupons at a fixed rate for coupons at a floating rate. Both parties' liabilities under the swap are in the same currency and for an equal amount. Thus, there is no exchange of principal. Interest swap transactions are arranged between entities, one of which wishes to reduce the cost of its floating rate obligation and/or to obtain other benefits and the other wishes to borrow fixed rate funds without recourse to the bond market.

International Business Corporation (IBC): In addition to its everyday usage, this term has a special meaning in the legislation of Antigua, Barbados, Grenada and St. Vincent and refers to companies which, though resident in one of these countries, do not carry on business in goods or services originating in such country.

International Financial Centers: The term "International Financial Center" which is occasionally used - incorrectly - as a synonym for "tax havens", refers more correctly to centers such as London, Luxembourg, Paris, Singapore and Zurich. One of the important requirements of a successful international financial center is that international financial business transacted there should not be subject to inconvenient controls or withholding taxes.

International Tax Planning: The object of international tax planning is to determine, from the tax point of view, whether or not to embark on a project; and, if it is embarked upon or has already been commenced, then to minimize or defer the imposition of the tax burden falling on taxable persons and events and to do so lawfully, in the attainment of the desired business and other objectives, while taking into consideration all relevant tax factors with particular regard to the danger of double taxation and the advantages which may be derived from the inter-relationship of two or more tax systems, and in the light of the material non-tax factors. The role of tax havens in international tax planning lies in the possibility of situating a taxable person or a taxable event in a tax haven with a view to displacing the connecting factor with a high tax jurisdiction and thus permitting a modification in the incidence of tax.

Investment Bank: A financial institution that arranges the initial issuance of stocks and bonds and offers companies advice Advice about acquisitions and divestitures.

Investment Currency Premium:

Premium payable to persons resident in the Scheduled Territories for exchange control purposes in order to purchase investment currency, namely foreign currency from a limited pool of such currency designated as eligible for use for certain investments and payments abroad (in particular for portfolio or property investment and direct investment which cannot be shown to provide benefits over a short period to the balance of payments of countries in the Scheduled Territories).

investment Holding Company: A company organized in a tax haven country by an investor which purchases and subsequently handles for him his personal investment portfolio through the anonymity of a nominee company. Consideration for the purchase is the establishment on the investment company's books of a debt to the investor equivalent to the value of the investments transferred whereby the income generated from the investment holding company's assets are not taxable.

Investment Incentive: Investment incentives are incentives of various kinds which are granted in order to attract local or foreign investment capital to certain activities (e.g. exports, technological development) or particular areas (e.g. backward regions or designated areas as part of a decentralization policy). Such incentives may be of various types, e.g. grants, interest-free loans, factory sites, exemption from exchange restrictions, and are frequently granted as a package together with tax incentives.

I.O.U.: = I owe you. Signed document bearing these letters followed by specified sum, constituting formal acknowledgement of debt. I P Address: Internet Protocol address identifying a computer connected to the Internet. IPO: Initial Public Offering. I.R.C.: Inland Revenue Commissioners (United Kingdom tax authority). I.R.S.: Internal Revenue Service (United States tax authority).

Itinerary Day by day plan.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z -J-

Jet Lag:

The physical condition resulting from long distance travel and changes in time zones, the symptoms include insomnia, lack of appetite, and a short temper.

Joint Venture: A type of business partnership involving joint management and the sharing of risks and profits as between two or more enterprises based in different countries. When the capital of the partnership is known as a joint venture.

Junk Bonds: Bonds issued by companies with low credit ratings. They typically pay relatively high interest rates because of fear of default.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z -K- A B C D E F G H I J K L M N O P Q R S T U V W X Y Z -L-

Letter Box Company:

A corporation set up in a tax haven with nothing more than a mailing address to take advantage of tax provisions. Severely criticized in many quarters as an evasive measure, the company whose existence is little more than a name-plate has been outlawed in Monaco but is allowed to function in many other havens.

Leverage:

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The extent to which a purchase was paid for with borrowed money. Amplifies the potential gain or loss for the purchaser.

Licensing: Technology which can be the subject-matter of licensing covers all forms of industrial

enterprise. It embraces industrial property which may be protected by patents, Wade marks, etc. As well as technology which cannot be patented. Industrial enterprises frequently exploit their technology by transferring it to licensing companies in tax havens so that royalties and other sums may be received by the licensing company from related companies or third parties thus reducing the total tax burden. The anti-avoidance provisions of most developed countries have limited the use of tax havens for this purpose.

Limited Liability Company (LLC): A hybrid between the partnership and the corporation (originates from the German GmbH created by law in 1892).

Log File: A file created by a web or proxy server which contains all of the access information regarding the activity on that server.

D E F G H I J K L M N 0 P 0 R S T U V W X Y Z

-M-

Mail drops and Serviced Offices: What is a mail drop? A mail forwarding service - mail drop - allows a person to use their (the mail drop’s) address to receive mail and then have it forwarded to the address where the person actually wishes to receive mail. Sometimes it's in the same city, other times in another continent. Mail is sent to the mail drop and is then placed unopened into another envelope and mailed to its final destination. As long as your intentions are legal there is never any problem with authorities. A good, reliable service does not condone fraudulent business activity. You can still use your regular address to receive most of your mail but your confidential mail goes to the mail forwarding service and then to you.

Financial privacy is almost a thing of the past nowadays. With computers, it's eroding rapidly, much quicker than in the past. You might say, "Who needs Privacy? I have nothing to hide!" It seems that whenever you make a simple purchase, they ask for your name and address. Then about a month later you start receiving weekly catalogs, sales literature, promotions, etc. Try giving them a name other than your own with your address. I tried John Doe (I) and sure enough that person started receiving catalogs. Many companies sell our names to others and sooner or later you are getting bombarded with Investment Schemes, Get Rich Quick Letters, Chain Letters, Miracle Health Cures, and other distracting material.

People who use mail forwarding services are a mixed bag of individuals and organizations. Some people have made enemies in life, ex-spouses, and business acquaintances and while they may be living in Paris, France, they would like the other party to think they are in London, England, so they use a mail forwarding service.

If you are going to sell a product by mail and have the best product in the world but are located in San Salvador, El Salvador a potential buyer for your product may be hesitant about sending money for your product. If you have a US address, most buyers are not too worried about sending money through the mail.

Many people, maybe they have accumulated great wealth or are celebrities, have to worry about the press, fans and admirers, enemies, kidnappers, robbers, and so on. With a mail drop you can keep distance between you and these people. Companies use mail forwarding services to do things their competition might find out about if they used their regular address. It's also a good way to check out your competition. You can find out what they are charging the people you are selling to. Another company ran Help Wanted Ads just to see how loyal his employees were to him. Mailing list companies also use mail forwarding services to salt their mailing lists to the people they are renting to, and check to see that the lists are being used on

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a one time basis. In using a mail drop try to find out beforehand how much privacy they give you, some will give information out to anyone calling over the phone - a good one will not as it could be just anyone calling. Try to find out how long they have been in business and if they plan to be in business for awhile. Make sure they don't sell your name to other

people's mail order businesses as this can defeat their purpose. Mail forwarding service combined with serviced business offices: Business centers particularly suit company’s setting-up branch office(s) overseas. They prefer to establish themselves before signing a lease, though some companies that arrive intending to use a business center for a few months end up staying with them for years - for the sake of convenience, the comfort of clean modern offices with a prestigious address, without the hassle of maintenance and other problems associated with a lease, becomes too difficult to give up. Telephone services range from a basic message-taking service to the most up-to-date call diversion system. One business center offers a diversion service called "The London Office". This was designed with the telecommunications company so that your own 171 -telephone number is instantly diverted to a chosen number anywhere in the world, and a programmed announcement saying "This is a call from your London office" pre-warns whoever answers the telephone. Of course you pay for the second leg of the call. The telephone services available from "The London Office" link with another service called "The Virtual Office". This is a package offering clients the flexibility to work from anywhere they choose; local telephone numbers are logged onto a computer system for call diversion. The package includes use of the business center's address, use of meeting rooms and secretarial services. In most serviced office centers clients can buy services a la carte in order to suit their particular needs. For example, you can rent conference rooms by the hour so as to have an office for, for example in London, when the need arises. The main attraction of the serviced office facility is that the client has the option to walk away when his license expires. Business centers take the operational headaches out of renting office space and of clients having to employ their own staff, which leaves them free to focus their efforts entirely on the success of their business.

Management and Control:

In certain legal systems (e.g. Ireland) which follow the former United Kingdom law in this regard, a company is treated as being resident in the country in which its management and control is exercised, and not in the country of its place of registration or incorporation. The criterion of residence may be of relevance in international arrangements in involving tax havens, and can be material from both the fiscal and the exchange control points of view.

Management Company: See Administrative Offices.

Margin Account: A brokerage account that allows a person to trade securities on credit.

Margin Call: A margin call is a demand for more collateral on a margin account.

Memorandum of Association: See Articles of Association.

Merger/Consolidation: A merger or consolidation occurs when two corporations combine their assets and operations into one corporation. In meger situations, one of the corporations will survive the merger, and it is referred to as the survivor. The other corporation is referred to as the disappearing corporation. The survivor assumes all of the assets and liabilities of the disappearing corporation.

Minute Book: Used for writing minutes in.

Minutes: The corporate minutes reflect the written record of actions taken or authorized by the board of directors or shareholders. These written records are customarily stored in the corporate minute book.

M.L.A.T.: Mutual Legal Assistance Treaty created by the U.S. in the hope of accessing foreign records.

Money Laundering: Money laundering occurs when criminals seek to make illegally obtained funds look legitimate by funneling them through a string of banks and businesses until the money's origin is obscured.

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Money Trail:

The 'fingerprint' most money transactions leave. MTC Number:

The Money Transfer Control Number given in connection with a Western Union money transfer.

Mutual Assistance Agreement: A contract agreement between two or more nations in which the fiscal Governments are empowered to take preference over the civil rights of each others' citizens in ascertaining and collecting crime-related proceeds or tax liability.

Mutual Fund: Investment company usually formed in a tax haven and issuing shares to the public.

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Naamlose Vennootschap (NV):

Limited company in the Netherlands used as a Substantial Holding Company, required to publish its accounts.

Nasdaq: National Association of Securities Dealers Automated Quotations System.

No-frills: Basic service on an airplane with no extras.

Nominee Director: Someone who acts on your behalf as a 'front' director of the company. In some jurisdictions the nominee director can also be another offshore company.

Non-refundable: Money cannot be refunded.

Non-Resident Company: A company treated by the jurisdiction in which it is incorporated as non-resident for tax purposes or exchange control purposes or both.

Non-transferable: Item is not to be used by any other person than the one named on the item.

No-Tax Haven: Term used by certain financial writers to refer to tax havens where there are no relevant taxes.

Not-for-Prof it Corporation: A not-for-profit corporation, sometimes referred to as a nonprofit corporation, generally exists for the purpose of carrying out some socially useful objective. Formed under the nonprofit corporation laws of a state, not all of these corporations are tax exempt. And, unlike the name implies, many not for-profit corporations make money. The money, however, does not get distributed to members, officers, or directors. The money is used to further the socially useful purpose.

A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z -0-

O.E.C.D. Organisation for Economic Co-operation and Development.

Officers: Officers are appointed by the board of directors and serve at the pleasure of the board. The bylaws usually prescribe the titles and duties of each office. Common officers are the president, secretary, and the treasurer. Officers direct the daily operations of the corporation.

Offshore: Any country other than your own.

Offshore Center: A financial center used as a foreign base for overseas operations where the investor may move in and out of his investment freely and which fits the needs of the user.

Offshore Finance Company: A company organized in a foreign country, almost always in a tax haven country, which handles such financing services as arranging foreign loans in Eurocurrency markets and

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floating bonds or other forms of indebtedness abroad in United States dollars or other hard currencies. Generally the offshore finance company is created to handle the financing requirements of its parent or related companies but is used occasionally to handle the financing needs of the parent company's distributors or agent overseas.

Offshore Fund: A mutual fund offering its shares to person’s resident outside the country in which it is incorporated.

Offshore Holding Company: A company organized in a foreign country which controls one or more affiliate companies and which manages, administers or services its affiliate companies usually located outside the country in which the parent company is incorporated.

Offshore Investor: An investor who is a user of a foreign base company in an offshore center and who may move in and out of his investment freely.

Offshore Trading Company: A company organized in a foreign country to buy goods from an exporter in one or more other foreign countries and to sell these same goods to importers in other foreign countries. The documents are processed by the offshore trading company and all managerial, administrative and day-to-day financial transactions are handled by it. The goods are shipped from the seller in one country to the buyer in the other country without ever being shipped or landed in the country where the offshore trading company is located.

A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z -P-

Page Views:

Also called Page Impressions. Hits to HTML pages only (access to non-HTML documents are not counted).

Paper Trail: The inevitable trail that most transactions leave tracing back to its originator.

Par Value: Par value, an accounting term which is rapidly being discarded, is the face value assigned to shares of stock. For example, if shares have a par value of $1 per share, the shares must be sold for at least $1. They may be sold for more, and if so, the first $1 per share is allocated to be paid in capital account of the corporation. If the stock is no par, the board of directors retains the discretion to set a price for the shares and to allocate whatever portion of that price it chooses to the paid in capital account.

Partnerships: A partnership often offers useful features for the purposes of an overall tax plan. In certain jurisdictions, a partnership may have corporate attributes and resemble a company. However, even where a partnership does not have corporate attributes, requirements relating to formations and registration the nationality and/or residence of partners, limited liability, restrictions on activities, should be examined in the context of the general law governing local partnerships.

Passenger Mile: One airline passenger carried one mile; this is calculated by multiplying the number of miles traveled times the number of passengers.

Passport: Official document proclaiming the citizenship of an individual.

Permanent Establishment: Legal concept applied by a country in order to tax commercial activities realized in its territory by a company or person incorporated or resident outside the jurisdiction. The expression is commonly used in double taxation agreements and is defined in the O.E.C.D. model agreement, although in practice there is no consistent definition adopted either in double taxation agreements or in jurisdictions which recognize the concept under their general tax laws.

Personen- und Gesellschaftsrecht: Law applicable to individuals and corporate bodies in Liechtenstein.

Petrodollar: United States dollars obtained by oil exporting countries.

Platform:

The operating system (i.e. Windows 98, Windows NT, etc.) used by a visitor to a Web site. Point to Point:

A term for using individual airline fares from city to city. Portal:

Internet general-purpose starting point. Preemptive Rights (U.S.):

Preemptive rights, another device intended to protect shareholders, enable shareholders to retain their proportional share ownership. If John owns 10% of the issued and outstanding stock of John Doe, Inc., and if the corporation proposes to issue an additional 100 shares of its stock, John would have the preemptive right to acquire 10 shares of the new issue on the same terms and conditions as the corporation proposed to offer the shares to outsiders. Like cumulative voting, preemptive rights exist in some state unless the articles reject them. In other states, preemptive rights don't exist unless the articles permit them.

Professional Corporation (U.S.): Professional corporations are formed under the professional corporation laws of the state and are limited to professionals, such as doctors, dentists, lawyers, architects, engineers, and accountants. Professional corporation statutes designate which professionals may incorporate under these statutes. Professional corporation shareholders remain personally liable to their clients for professional malpractice.

Promoter: A promoter, in a corporation context, is one who generates interest and activity in and on behalf of a corporation before its formation. A promoter is usually personally liable for all pre-incorporation activities.

Protector: An individual appointed by the settlor of a trust to ensure that the trustee(s) administers and manages the trust assets in accordance with the trust deed and he is often vested with the power to appoint and remove trustees.

Protocol: An established method of exchanging data over the Internet.

Proxy: A proxy is a written authorization to vote on behalf of another. Shareholders often vote by proxy, permitting others to vote their shares. Except for close corporations (U.S.), directors may never vote by proxy. Proxies are usually revocable, but they can be made irrevocable under certain circumstances.

PT - The Perpetual Traveler A PT by definition, is a non-conformist in a highly regulated, highly taxed, first world society. In a nutshell, a PT merely arranges his or her paperwork in such a way that all governments consider him a tourist. A person who is just "Passing Through". The advantage is that being thought of by government officials as a person who is merely "Parked Temporarily", a PT is not subjected to taxes, military service, lawsuits, or persecution for partaking in innocent but forbidden pursuits or pleasures. Unlike most citizens or subjects, the PT will not be persecuted for his beliefs or lack of them. PT stands for many things: a PT can be a "Prior Taxpayer", "Perpetual Tourist", "Practically Transparent", "Privacy Trained", or "Permanent Traveler" if he or she wants to be. The individual who is a PT can stay in one place most of the time. Or all of the time. PT is a concept, a way of life, a way of perceiving the universe and your place in it. One can be a fulltime PT or a part-time PT. Some may not want to break out all at once, or become a PT at all. They just want to be aware of the possibilities, and be prepared to modify their lifestyle in the event of a crisis. Knowledge will make you sort of a PT. A "Possibility Thinker" who is "Prepared Thoroughly" for the future.

A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z -Q-

Quorum: A quorum is usually at least half of the directors or the holders of at least half of a corporation's issued and outstanding stock. Before directors or shareholders can authorize any action, a quorum must be present. The bylaws prescribe quorum requirements.

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XXV A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z -R-

Ready-Made Company: See Shelf Company.

Real Estate: Withholding and other taxes are frequently imposed on rental income deriving from the holding of real estate in a foreign country; similarly, capital gains taxes may be imposed on the profits flowing from the sale of property. However, in exceptional cases, the provisions of a tax treaty may be of considerable value in minimizing the total tax burden, e.g. the treaty between the Netherlands Antilles and the United States. Ownership of real estate by individuals may also result in liability to death duties and similar taxes in the country in which the real estate is situated, irrespective of the residence or domicile of the individual owner. For this reason it is common to hold foreign real estate through a tax haven or other company.

Registered Agent: A registered agent is the person or entity designated in the articles of incorporation to receive service of process and other important notices from the state. A corporation must maintain a registered agent at all times or risk forfeiture of the corporate charter.

Registered Office: The registered office is the place where the registered agent can be found. It may be the corporate office, or it may be the office of the corporation's attorney.

Registered Share: Share which is transferred by an instrument of transfer. The name of the holder is registered in the books of the company.

Resident Company: A company treated by the jurisdiction in which it is incorporated or in which it conducts commercial activities as resident for tax purposes or exchange control purposes or both.

Resolutions: A resolution is a formal statement of any decision which has been voted upon. When the board of directors or shareholders authorize a particular action, the authorization most often comes in the form of a corporate resolution. For example, a corporate resolution could read: "Resolved, that this corporation establish a depositary account with the XXX Bank."

Royalty: All amounts received for the privilege of using intangibles such as patents, copyrights, secret processes and formulae, as well as amounts received for the privilege of exploiting mineral, oil and gas deposits.

A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z -S-

S Corporation (U.S.):

An S corporation is created under the Internal Revenue Code. A corporation may elect to be treated as an S corporation. Stringent rules exist with respect to how and when the election is made; the number and type of shareholders; and the means by which the election may be terminated. S corporations pay no income tax; all items of income, gain, credit, and losses pass through to the shareholders in proportion to their shareholdings.

Scheduled Territories: Since June 1972, the United Kingdom, the Channel Islands, the Isle of Man, the Republic of Ireland and Gibraltar.

Schengen Treaty: A number of European countries have signed an agreement called the Schengen Treaty which states that if a person secures a visa from one member country, they may use a Schengen Visa to enter all other member countries. Current member countries include: Belgium, France, Germany, Greece, Luxembourg, The Netherlands, Portugal and Spain. Austria and Italy have also agreed to become members in the

future. Screen Company:

A company incorporated in a country which charges a nil or low rate of tax on receipts or distributions of interest, dividends or royalties received from another country, taking advantage of a favorable double taxation agreement between two countries which reduces the tax withheld at source in the country in which the income arises.

S.E.C.: Securities and Exchange Commission, United States federal organization which supervises information provided by companies whose shares are offered to or dealt in by the public.

Secured Credit Card: Here, there are two accounts: a frozen bank account the funds in which act as a guarantee for the card - and the actual credit card account. Statements are mailed only in the months when something is charged to the account, unless the balance for the preceding month has yet to be paid off in full. But you are still obliged to make a minimum monthly payment of 10 per cent of the outstanding balance within a couple of weeks from receiving your statement.

Securities: Securities can include notes, stock, treasury stock, preorganization subscriptions, voting trust certificates, partnership interests, investment contracts, and certificates of interest in oil, gas, or mineral rights. Both the offer and sale of securities are regulated by state and federal governments, and care must be taken to comply with applicable laws and regulations.

Server: A computer that hosts information available to anyone accessing the Internet.

Settlor: The person who creates a trust.

Share of Stock: Represents ownership in a corporation. There exist several different types (common and preferred) and classes of shares with different privileges and rights, such as registered shares (with or without par value), preference shares, (non-) redeemable shares, shares with or without voting rights and bearer shares etc.

Shareholders/Stockholders: Shareholders, who own the issued stock of a corporation and are thus its owners, elect directors and vote on fundamental matters, e.g., merger, sale, dissolution. Shareholders do not own specific corporate property; they merely own an interest in the corporation. Some state statutes use the term "shareholder"; others refer to "stockholders."

Shelf Company: A company that previously has been organized with designated capital and registration cost paid and is placed on an inactive basis, with annual registration, capital and stamp duty fees currently paid but shares held in bearer form and the directors and officers substituted at the time the company is taken off the shelf and becomes active.

Shipping: Owing to the innate mobility of the shipping industry it is common for ship-owners and operators to have recourse to tax havens. Frequently the ownership, operation, administration and registration are situated in carefully chosen (and often different) jurisdictions in order to keep global tax burdens at a low level.

SITA: Societe Internationale Telecommunications Aeronautiques Societe Cooperative. An international company owned by airlines that provides communication services.

Smurfing: Breaking large sums of money into small deposits through anonymous bank accounts and offshore "shell" companies into order to dodge banks to report these transactions.

Social Engineering: Posing as someone else/lying to obtain the information you need.

Sociedades Gestoras de Participatoes Sociais (SGPS): Madeaira holding company specifically designed to take advantage of European Union Directive 90/435.

Spam Blast: The e-mail equivalent of junk (snail) mail.

Spiders:

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An automated program which searches the Internet. Spoofing:

Doing something not quite 100% legal, as when the police does a wite tape without a court order.

Statutes: Statutes are laws passed by the state legislature or U.S. Congress. Business corporation laws are statutes. Statutes often authorize an administrative agency to declare regulations which are used to supplement the statute. In the event of a conflict, statutes control over regulations.

Stepping-Stone Country: A country in which a screen company is incorporated.

Sterling Area:

The area in which the pound sterling is legal tender, namely the Scheduled Territories. In general, the United Kingdom does not impose restrictions on exchange transactions or payments and receipts between residents of the United Kingdom and residents of the Scheduled Territories. Exchange control applies mainly to transactions with residents of countries outside the Scheduled Territories.

Stiftung: Foundation, a legal entity established in Liechtenstein with corporate personality and founded in order to receive a permanent transfer of assets by way of settlement. Do not have shares.

Stock: Stock represents ownership in the corporation and is often evidenced by a stock certificate. Stock can be common or preferred, voting or nonvoting, convertible, redeemable, and so on. The articles of incorporation will determine the designations and classifications of stock.

Stockholders: See Shareholders/Stockholders.

Stockholders' Annual Meeting: "The parliament"/"ultimate authority": 1) approves annual accounts of both profit and loss and the company's assets and liabilities; 2) makes policy decisions on future business actions; 3) personnel decisions (president, secretary and treasurer - to be retained or replaced - the same goes for whether to retain or replace the auditors and directors; 4) constitutional issues: should the Articles of Association be modified or changed?; should quorum requirements be changed? - etc.

Stock Purchase Agreement: A stock purchase agreement is an agreement between the shareholders and the corporation. It provides a mechanism to regulate the transfer and sale of corporate stock. Often, a stock purchase agreement will provide a right of first refusal in favor of the corporation or remaining shareholders in the event of a proposed sale of stock by shareholders. A stock purchase agreement can also provide for a purchase upon the death, disability, retirement, discharge, resignation, or bankruptcy of a shareholder.

Subpart F Income (U.S.): The section of the American tax law of 1962 containing anti-tax haven measures in relation to specified companies known as "controlled foreign corporations".

Subsidiary Company: A subsidiary company is a company under the control of another company through stock ownership.

Substantial Holding Company: A particular type of holding company established in the Netherlands exempted from tax on income from investments under specified conditions.

Suffix: The name/abbreviation of letters after the company name to denote limited liability, for example: Limited, Corporation, Incorporated, Societe Anonyme (France), Societe par actions (France), Sociedad Anonima, Sociedade Anonima, Stiftung (Liechtenstein), Limitada, Aktiengesellschaft (Germany), Naamloze Vennootschap (The Netherlands), Aktieselskab (Denmark), Sociedad Berhad Anonima (Western Samoa), Berhad (Labuan), Sociedad Anonima de Inversion (Uruguay), AG (Germany), ApS, A/S (Denmark), BV (The Netherlands), Corp., Est. (Liechtenstein), GmbH (Germany), Inc., KFT (Hungary), LDA, LLC, Ltd., PLC (United Kingdom), RT (Hungary), S.A., S.A.R.L. (France), S.A.F.I. (Uruguay).

Suffix (Internet Domain Name): The three digit suffix of a domain can be used to identity the type of organization.

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Possible "Suffixes" are: com=Commercial, edu=Educational, int=lnternational, .gov=Government, .mil=Military, net=Network, org=Organization.

S.W.I.F.T.: Society for Worldwide Interbank Financial Telecommunications.

A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z -T-

Tax Avoidance:

Lawful agreement, or re-arrangement, of the affairs of an individual or company intended to avoid liability to tax.

Tax Evasion: Fraudulent or illegal arrangements made with the intention of evading tax, e.g. by failure to make full disclosure to the revenue authorities.

Tax Incentives: The term Tax Incentives is used when tax benefits are part of an economic development programme. Most tax incentive measures fall into one or more of the following categories: tax exemption (tax holiday); deduction from the taxable base; reduction in the rate of tax; tax deferment.

Tax Haven: The term Tax Haven is generally used to refer to a jurisdiction: 1) where there are no relevant taxes; 2) where taxes are levied only on internal taxable events, but not at all, or at low tax rates, on profits from foreign sources; or 3) where special tax privileges are granted to certain types of taxable persons or events. Such special tax privileges may be accorded by the domestic internal tax system or may derive from a combination of domestic and treaty provisions. (Where tax benefits are part of an economic development programme the term tax incentives is usually used). Simply stated, a tax haven is any country whose laws, regulations, traditions, and, in some cases, treaty arrangements make it possible for one to reduce his over all burden. The tax havens of the world broadly may be classified into six separate categories: 1) no-tax havens (e.g., Anguilla, Bahamas, Bermuda, Cayman Islands, Nevis, Turks and Caicos, St. Vincent and Vanuatu); 2) countries taxing only local income (e.g., Costa Rica, Liberia, Panama, Gibraltar and Hong Kong); 3) low-tax havens with treaty benefits (e.g., the Netherlands, the Netherlands Antilles, British Virgin Islands, Luxembourg and Singapore); 4) countries offering special privileges (e.g., Channel Islands and the Isle of Man); 5) tax havens for individuals (e.g., Andorra, Sark, Campione and Monaco; 6) tax havens for International Business Companies (e.g., Antigua, Barbados, Grenada, Jamaica and Montserrat).

Tax Holiday: Exemption from taxation for a designated period of time.

Tax Loophole: An unintended benefit permitted under the tax laws of a country when previously the Government unknowingly approved legislation that encourages a tax-payer to take advantage of a tax reduction or exemption which the legislators had foreseen.

Tax Planning: See International Tax Planning.

Tax Shelters: The term "tax shelters" is sometimes employed to refer to those jurisdictions where taxes are levied only on internal taxable events, but not at all, or at very low rates, on profits from foreign sources. In domestic tax law the term applies to a variety of devices which allow taxpayers to deduct certain artificial losses, i.e. losses which are not really economic losses but represent losses which are available as deductions under the current tax laws. These artificial losses may be offset not only against income from the investment out of which they arise, but also against the taxpayer's other income, usually from his regular business or professional activity.

Tax Sparing: The sphere of application of a tax incentive may be extended by way of a tax sparing clause in a treaty between a capital importing country and a capital exporting country. Such clauses allow residents of the capital exporting country a credit against domestic tax for profits or gains derived in the developing country in respect of which all or specified taxes are subject to exemption or reduction in the latter country.

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Normally tax treaties are not concluded between high tax jurisdictions and tax havens. In line with this approach certain tax treaties specifically exclude from their scope entities which benefit from specially favored tax treatment (e.g. the exclusion of Luxembourg holding companies from the provisions of tax treaties concluded with Luxembourg). However, certain colonies or former colonies of the United Kingdom and the Netherlands benefit from extensions (with or without modification) of treaties concluded respectively by the United Kingdom and the Netherlands. The existence of such treaty links may be of considerable value with regard to tax haven operations taking place in jurisdictions such as the British Virgin Islands and the Netherlands Antilles.

Tax Treaties: Tax treaties are international agreements or conventions concluded with the object of eliminating double taxation by the contracting states. International double taxation may be loosely defined as the imposition of comparable taxes in two (or more) states on the same taxpayer in respect of the same subject matter and for identical or overlapping periods. The most harmful effects of double taxation are on the exchange of goods and services and on the movement of capital and persons.

Treuhanderschaft: A Liechtenstein form of a trust.

Treuunternehmung: Another Liechtenstein form of a registered trust, designed to undertake commercial activities.

Trust: The concept of a trust dates back to the time when the Norman's conquered England in the middle of the 11th century. The trust concept has been developed over the centuries, and has now become one of the most effective tax and estate planning techniques available today. The word "trust" refers to the duty or aggregate accumulation of obligations that a person (known as the settlor) rest upon a person described as a trustee by transferring his assets to this third party. The responsibilities are in relation to property held by him or under his control. The trustee is obliged to administer the trust property in the manner lawfully prescribed by the trust instrument (Trust or Settlement Deed, Declaration of Trust), or in the absence of specific provision, in accordance with equitable principles or statute law. The administration will thus be in such a manner that the consequential benefits and advantages accrue, not to the trustee, but to the beneficiary(ies). There are three basic types of trust: 1) an 'Interest in Possession' trust allows for a particular beneficiary, often the settlor, to have a distinct right to income from part of the trust's capital assets; 2) An 'Accumulation and Maintenance' trust allows for income to accumulate until a class of beneficiaries reach a certain age; 3) A 'Discretionary' trust vests discretion with the trustees to decide how both income and capital are distributed. It is also possible to appoint an individual who is known as the 'protector'. The protector's main function is to ensure that the trustees administers and manages the trust assets in accordance with the trust deed and he is often vested with the power to appoint and remove trustees. A trust does not have shares.

Trustee: Trustees have a fiduciary duty to act in accordance with a trust deed and for the benefit of the beneficiary(ies). See trust.

Trust Deed (Settlement Deed, Declaration of Trust or Trust Instrument): The document that lays down the foundations of how the trustees are to administer and manage the trust assets and how they are to distribute and dispose of trust assets during the lifetime of the trust.

Trust Services: A large number of banks located in tax havens offer trust services. In addition there are trust companies specifically offering trust services. Most tax haven jurisdictions have enacted legislative provisions and set up administrative authorities to control the activities of such banks and trust companies. Services offered by banks and trust companies normally include a fairly wide range of trusteeship, management and related services. The trusteeship services involve not merely acting as trustee of settlements, but many other services such as acting as trustee for debenture holders or as custodian trustee for pension funds, attending to statutory requirements and the maintenance of financial records. Often nominee shareholders, directors and other officers are furnished. Investment services are normally provided.

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A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z -U-

URL: Universal Resource Locator is a means of identifying an exact location on the Internet. For example, httl2://www.webtrends.com/html/info/default.htm is the URL which defines the use of HTTP to access the Web page default.htm in the /htmI/info/ directory on the Web Trends Corporation web site). As the previous example shows, a URL is comprised of four parts: Protocol Type (HTTP), Machine Name (webtrends.com), Directory Path (/html/info/), and File Name (default.htm).

A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z -V-

VAT: Value Added Tax. Government imposed tax on goods and services.

Vintage Company: See Shelf Company.

Visa: A stamp or endorsement usually placed in a passport by a consulate allowing a person to enter a country for a certain period of time.

Visitor Visa: Visa that allows a tourist to enter a country for the purpose of travel.

Voting or Pooling Agreement: A voting or pooling agreement is an agreement, preferably in writing, of two or more shareholders to vote their shares in a certain manner. The most common use of this agreement would be to pool voting strength for the election of directors. Voting Trust: A voting trust is an agreement among the shareholders of the corporation. Under a voting trust, shareholders transfer their shares of stock to a trustee in exchange for voting trust certificates. The trustee votes the shares in the manner directed in the voting trust agreement. Voting trusts are often used to preserve control of the corporation.

A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z -W-.

Withholding Tax:

Tax required to be deducted at source by companies paying interest, dividends or royalties, but which may in certain circumstances be reclaimed by the recipient or be reduced under a double taxation agreement/tax treaties

A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z -X- A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z -Y- A B C D E F G H I J K L M N 0 P Q R S T U V W X Y Z -Z-

TABLE OF CONTENTS 01 Anonymous Bank Accounts. 02 Business Opportunities. 03 Camouflage Passports. 04 Credit Cards. 05 Diplomatic Passports and Appointments 06 Finance 07 International Driving Licenses. 08 Investigation, Detective and Security Agencies. 09 Investments. 10 Mail drops and Serviced Offices. 11 Miscellaneous. 12 Offshore Companies. 13 Orders of Chivalry. 14 Press Passes. 15 PT Service Providers. 16 PT Newsletters, Publications and Websites. 17 Real Estate. 18 Registration of Aircraft, Cars and Vessels. 19 Second Passports and Dual Nationality. 20 Tax Advisors and Offshore & PT Consultancy. 21 Tax Free Cars. 22 Tax Havens and Offshore Financial Centers. 23 Telecommunications. 24 Titles of Nobility. 25 Travel Agent Status. 26 Travel Discount and Benefit Cards. 27 University Degrees. 28 Websites (Links to Helpful Resources).

PT OFFSHORE MANUAL & DIRECTORY

01 ANONYMOUSBANKACCOUNTS

Anonymous Bank Accounts. Anonymous ATM Card and Bank Accounts. Austrian "Sparbuch".

01.01 Anonymous Bank Accounts 01.01.01 ISLAND MANAGEMENT SERVICES - DOES NOT EXIST ANYMORE!

Att.: Daniel Donnelly Suite 561/800 International Commercial Center GIBRALTAR Fax: +350 48849 E-mail: dan@imsil.com Website: http://www.imsil.com P. 0. Box 3321 Road Town Tortola BRITISH VIRGIN ISLANDS "The BVI (British Virgin Islands) Specialists" Offers a wide range of PT services, such as incorporation of companies in the BVI, Delaware, and Panama, nominee directors, Austrian "Sparbuch" for US$300 and "almost anonymous" bank accounts from just US$300, second citizenships, mail forwarding and PT literature

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01.01.02 AZARIA FINANCIAL SERVICES, LLC 70 Walnut Street Suite 326 Wellesley, MA 02181 U. S. A. Tel.: +1 (617) 239-8103 Fax: +1 (617) 239-8095 E-mail: offshure@aol.com Licensed offshore banks, trust companies, tax-free companies & investments, bank accounts, credit or debit cards and more. Legal, legitimate, affordable.

01.01.03 PT SHAMROCK LTD. PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations

01.01.04 S & M INTERNATIONAL TRADE AND FINANCE LTD. US office: 3422 Old Capitol Trail Wilmington, DE 19808 U. S. A. Tel.: +1 (302) 996-3472 Fax-On-Demand: +1 (302) 996 5825, enter program 128 EU Rep. Office: 126 Aldersgate Street Barbican GB-London EC1A 4JQ

THE OFFSHORE MANUAL & DIRECTORY

GREAT BRITAIN Tel.: +44 (0)171 495 3395 Funds available against letters of credit. Bank debentures. Assistance with EU/Swiss banks. Bancorps. Immigration in South American countries through economic investment. Credit cards.

01.01.05 COMPANY NETWORK INTERNATIONAL LTD.

St. Georges House Port St. Mary ISLE OF MAN IM9 5AE Tel.: +44 (0)7000 422522 Fax: +44 (0)7000 423523 Company formations. Offshore bank accounts. Mailing/accommodation address. Property location/management. Translation service.

01.01.06 CARIBBEAN BANK OF COMMERCE LTD.

17 Chestnut Street Ridgewood, NJ 07450

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U. S. A. Tel.: +1 201 447-4907 Fax: +1 201 447-4223 E-mail: eugenc@caribbank.com Website: http://www.caribbank.com Anonymous accounts, bearer instruments, and numbered accounts are available (where permitted by law). Turn Around time 48 hours from receipt of funds.

01.01.07 PTCLUB

Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc. How to become a Permanent Traveler, an Honorary Consul, or even a Prince! And much more...

01.01.08 PRIVACYWORLD ONLINE

Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM phones, and more!

01.01.09 FINANCIAL PRIVACY CONSULTANTS CORP.

Nieuwe Haven 202 NL-2801 ED Gouda THE NETHERLANDS Tel./Fax: +31-20-524-1485 E-mail: kounselor@writeme.com Websites: http://www.privacyconsultants.comand full mirror site at: http://www.nauru-banker-net.com Offers the full range of products: 2nd passport specialist and citizenship, bank charters, offshore companies, offshore bank accounts, diplomatic passports, merchant accounts, ID enhancers, camouflage passports, press passes, academic degrees and more. Order free product descriptions through instant e-mail auto-responders.

01.01.10 MANAGEMENT SERVICES INTERNATIONAL, INC.

Apartado 6-2495 Estafeta El Dorado Panama City REPUBLIC OF PANAMA Tel.: +507 214-2011 Fax: +507 269-9138 E-mail: quest@1-trust.net

THE OFFSHORE MANUAL & DIRECTORY

Website: http://www.1-trust.net "The company was founded to assist high net worth individuals and business owners in establishing a presence in another jurisdiction. Through the creation of Offshore Companies, Trusts, Foundations and Other Vehicles, we offer Asset Protection and Financial Privacy during the lifetime of our clients

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and ensure unimpeded and immediate transfer of the assets to the clients' nominated beneficiaries in the event of their death. Our Mission: Protect Your Assets. Protect Your Privacy. Develop a Strategy. Implement the Plan.

01.01.11 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc. Provider of offshore trusts, bank accounts, debit/credit cards, various financial services, merchant accounts, ID products, offshore company formations, banking licenses, security matters, reseller program, yacht registration, and more.

01.11.12 EFPG GROUP Tel.: +371 944 3681 Fax: +44 8700 889 228 (UK) Fax: +1 (530) 618-6994 (U. S. A.) E-mail: EFPG.Central@uk.com Numbered bank accounts. No reference needed. No credit check. Internet banking available. Multi-currency. Fast opening, usually ready within 1 working day to receive funds.

01.11-13 01.11.14 01.11.15

01.02 Anonymous ATM Card and Bank Account

01.02.01 PT SHAMROCK LTD. PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland Facsimile: + 353 1 633 5083 Email: ptshamrock@ptshamrock.com Website: http://www.ptshamrock.com "The greatest privacy and asset tool I've come across, bar none!. Infinitely more convenient and useful than the Sparbuch" W. G. Hill. How much would you pay for an anonymous, judgment proof account from which you can draw unlimited amount of cash anywhere in the world, 24 hours a day? This is how it works: we supply you with a ready made or shelf "bearer share" corporation. You can use this corporation for other purposes, but if you want to keep your connection with the PLASTIC CASH Lifeline a secret it is recommended that you do not use the corporation for any other purpose. Your new bearer share company starts out with a bank account containing a balance of the equivalent of US$8, 000. Only your name of your corporation appears on the ATM card. Your signature is never required. The bank does not know your name or identity. The cost of the entire PLASTIC CASH Lifeline package at US$5.620 may be less than others charge just for setting up a corporation or inferior asset protection plan!

01.02.02 OFFSHORE PROFIT CENTER Fax: UK +44 (0)171 681-1270 Fax: USA +1 (407) 650-2513 E-mail: questions@offshoreprofit.nu Website: http://www.offshoreprofit.nu Freedom - Wealth - Privacy - Prestige - Profit: Learn how to set up foreign bank accounts, offshore corporations and trusts. How to obtain and use anonymous credit cards. How to get a legal second passport, and a driver's license in the name of your choice. How to become a Permanent Traveler, an Honorary Consul, or even a Prince! And much more...

01.02.02a PTCLUB

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Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

01.02.03 PRIVACYWORLD ONLINE Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM phones, and more!

01.02.04

01.02.05

01.03 Austrian "Sparbuch" This Austrian bearer savings account is the only totally secure bank account in the world where no one not even the bank knows the identity of the holder! No ID, mailing address, or references are required to open them. They offer the ultimate in privacy and asset protection. They can only be opened by Austrian citizens, but being once this has been done they are fully transferable. The "Sparbuch" is completely safe. Although not strictly necessary, each account is issued with a code word ('Losungswort"), a word or a combination of letters and digits chosen by the account holder himself, not the bank. If the passbook is lost, a new one can be issued by contacting the bank with the "Sparbuch s account number and the lost book's code word/number. The EU Commission estimates there are 26 million such savings accounts in Austria containing a total of 1.427 trillion schillings (US$138 billion) by the end of 1996. 01.03.01 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

01.03.02 GLOBAL MONEY CONSULTANTS PLC

Mailing address: P. 0. Box 70865 166 05 Athens GREECE Faxes: +416-3525168 & +3120-5241407 E-mail: 100413.3245@compuserve.com & gmc@qlobal-money.com Websites: http://www.global-money.com & http://www.flagsofconvenience.com This company offers a wide range of products and services such as 2nd passports and dual nationality, university degrees, noble titles and awards, car and ship registration, anonymous bank accounts, immigration, new citizenships, camouflage passports, registration of international transportation companies and offshore companies, and more.

01.03.03 EXPAT WORLD

Box 1341 Raffles City SINGAPORE 911745 Tel.: +65 466-3680 Fax: +65 466-7006

Email: expatworld@pobox.com.sg Website: http://www.expatworld.org "World's Best Privacy, Secrecy, and Asset Protection Newsletter". Features include: bureaucrat busting asset protection, banking passports, tax avoidance, loophole maneuvers, 2nd foreign passports, untraceable bank accounts, private telecommunications, and camouflage passports. A three-issue trial subscription to Expat World, 30-page catalogue of products/ services, a Secureline/tm phonecard, and a 60-page report titled: 'Passports by Mail' for only US$50.

01.03.04 ROYCE-OFFICE SALZBURG THE OFFSHORE MANUAL & DIRECTORY

Paracelsusstrasse 11A A-5020 Salzburg AUSTRIA Tel.: +43 (662) 86810 Fax: +43 (662) 8681 111 E-mail: 100024.2471@compuserve.com Established 1993. Belong to the Royce Business Club organization which gives you access to their strategically placed serviced offices all over the world. Operates fully comprehensive mailing service. Can also open anonymous bank accounts for clients.

01.03.05 PRIVACYWORLD ONLINE Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM phones, and more!

02 BUSINESS OPPORTUNITIES

Import/Export. International Franchise Opportunities Network Marketing/MLM.

02.01 Import/Export

02.01.01 BARTEREX INTERNATIONAL LTD. Att.: Mr William Baker Five Tudor City Place, Suite 1520 New York, NY 10017 U. S. A. Tel/Fax: +1 (212) 986-6446 This company established since 1979 specializes in corporate bar and counter trade, such as commercial real estate, luxury real estate, aircraft, yachts, precious stones, air travel international advertising, hi-tech, hardware and software.

02.01.02 02.01.03 02.01.04 02.01.05

02.02 International Franchise Opportunities 02.02.01 BERLITZ

Tel. (U.S. only): (800) 626-6419 Tel. (Outside U.S.): +1 (609) 514-3046 Fax: +1 (609) 514-9675

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Franchise opportunity with the first name in language services. Become part of the international network of over 320 centers in 35 countries. Initial investment. US$250,000-US$300,000.

02.02.02 FRANCORP Tel.: +1 (800) 372-6244 "Franchise your business" Seminars, information on franchising.

02.02.03 SUBWAY 325 Bic Drive Milford, CT 06460 U. S. A. Tel.: +1 (203) 877-4281 Fax: +1 (203) 876-6688 E-mail: franchise@subway.com Website: http://www.subway.com "Ranked # 1 Franchise in the World for Submarine Sandwiches" 13,835 stores in 70 countries. Investment as low as US$106,000. Individual franchise & area development opportunities.

02.02.04 LE CROISSANT SHOP

Tel.: +1 (212) 719-5940 Fax: +1 (212) 944-0269 Website: http://www.lecroissantshop.com French-Cafe-Bakery. Am American success with the taste of France. A unique all-day concept for breakfast, lunch, dinner & snack. Individual franchises, master franchises and foreign licenses.

02.02.05 RADIO SHACK INTERNATIONAL

Att.: Tony Aimone Fax: +1 (817) 415-3805 E-mail: Taimon1@Tandy.com The world's best-known consumer electronics retailer is offering exciting opportunities in distribution and local dealerships.

02.02.06 02.02.07 02.02.08 02.02.09 02.02.10

02.03 Network Marketing/MLM 02.03.01 P.I.L.L./PROSPER INTERNATIONAL LEAGUE LTD.

Att.: Mr. Don Shaw & Jan Savoy (founders) P. 0. Box 1870 Winter Park, FL 32790-1870 U. S. A. Tel.: +1 (407) 679-2959 Fax: +1 (407) 679-5039 Fax-on-Demand: +1 (919) 217-8329 (request document #750) E-mail: pill@pill.net Website: http://www.pill.net The Belize Offshore Trust Program/The P.LL.L. Program: You send a one-time US$200 (referring to sponsor #5775), and refer three new members. Then a Trust is established for you in Belize, with your original US$200 deposited in the trust. For each additional new member you refer on your first level, US$200 is deposited in the trust. When the balance in the trust reaches US$ 1, 000 a major international secured credit/debit card can be applied for, which you can use anywhere in the world with no paper trail. If you refer only one new member a day, five days a week, USAir, 000 a month will be deposited in the private trust account from which you can withdraw cash, using your Major International Credit Card, at A TV machines anywhere in the world, or at any merchant's point of purchase. In addition, you receive US$40 for each first member enrolled by your down line, four levels deep. This can quickly multiply out to thousands more every month! Belize is one of the strongest countries in the world for trust privacy laws. No outside entity can legally get any information

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about a private trust in Belize. Once it is set up for your benefit, no one anywhere can find out about it.

02.03.02 02.03.03 02.03.04 02.03.05

CAMOUFLAGE PASSPORTS

Camouflage Passports, Driver’s Licenses and Identity Cards. Official Looking Travel Documents/Alternative Travel Documents.

03.01 Camouflage Passports, Driver's Licenses and Identity Cards

A Camouflage Passport looks exactly like a real passport but the issuer is a non-existent country. It has richly authentic vinyl cover which is embossed with gold lettering. It contains your photo,

THE OFFSHORE MANUAL & DIRECTORY

Entry/exit stamps, as well as a registration number and official seal. For maximum authenticity your Camouflage Passport comes with its own security hologram. In fact, it looks just like a real passport. The only thing is that the country that issued the passport no longer exists and it does not allow you to cross international borders. The Camouflage Passport has been created to identify you as an unimportant tourist from a small, harmless country. It is legal to use in a hijack or kidnap situation but has no official status. In fact, many government officials use them to protect their identity when traveling.

03.01.01 CAMOUFLAGE PASSPORTS.NET Proprietor Ben Lewis Somewhere in PTLand Cyber space. E-mail: info@camouflagepassports.net Website: http://www.camouflagepassports.net The originator of the Camouflage Passport-concept offers you the complete package with two ID cards for Euro 540 plus North American surcharge

03.01.02 SCOPE INTERNATIONAL LIMITED

OUT OF BUSINESS FOR YEARS NOW SEE http://www.ptclub.com Leading publishers of privacy information. Titles include reports on tax, privacy and investment Also camouflage passports and two ID cards for Euro 540, press passes and Austrian "Sparbuch".

03.01.03 GLOBAL MONEY CONSULTANTS PLC Mailing address: P. 0. Box 70865 166 05 Athens GREECE Faxes: +416-3525168 & +3120-5241407 E-mail: 100413.3245@compuserve.com & gmc@global-money.com Websites: http://www.global-money.com & http://www.flacisofconvenience.com This company offers a wide range of products and services such as 2nd passports and dual nationality, university degrees, noble titles and awards, car and ship registration, anonymous bank accounts, immigration, new citizenships, camouflage passports, registration of international transportation companies and offshore companies, and more.

03.01.04 EXPAT WORLD

Box 1341 Raffles City SINGAPORE 911745 Tel.: +65 466-3680 Fax: +65 466-7006

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Email: expatworld@pobox.com.sg Website: http://www.expatworld.org "World's Best Privacy, Secrecy, and Asset Protection Newsletter". Features include:

bureaucrat busting asset protection, banking passports, tax avoidance, loophole maneuvers, 2nd foreign passports, untraceable bank accounts, private telecommunications, and camouflage passports. A three-issue trial subscription to Expat World, 30-page catalogue of products / services, a Secureline/tm phonecard, and a 60-page report titled., 'Passports by Mail' for only US$50.

03.01.05 PT SHAMROCK LTD.

PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland Facsimile: + 353 1 633 5083 E-mail: ptshamrock@ptshamrock.com Website: http://wvw.ptshamrock.com Long time trusted and reliable offshore providers and promoters of the latest addition to the PT concept: the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations.

03-01.06 FINANCIAL PRIVACY CONSULTANTS CORP.

Nieuwe Haven 202 NL-2801 ED Gouda THE NETHERLANDS Tel. /Fax: +31-20-524-1485 E-mail: kounselor@writeme.com Websites: http://www.privacyconsultants.com and full mirror site at: http://www.nauru-banker-net.com Offers the full range of products: 2"' passport specialist and citizenship, bank charters, offshore companies, offshore bank accounts, diplomatic passports, merchant accounts, ID enhancers, camouflage passports, press passes, academic degrees and more. Order free product descriptions through instant e-mail auto-responders.

03.01.07 THE IDENTITY GUY 1601 NW 97th SJO-2124 Unit C-101 Miami, FL 33102-5216 U.S.A. E-mail: cat@identityguy.com Website: http://wvvw.identityguy.com Identification (IDs), second passports, camouflage passports, international driver's license, doctoral degrees.

03.01.08 THE HONORABLE CONSUL DR. DOE FOUNDATION

Clasificador 6 Vina del Mar CHILE Tel. /Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl

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Website: http://www.aclaris.cl/consuldoe/english.htm "Emporium For Instant Prestige. " Provides: titles of nobility (you can even become Prince of Sayn-Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, mail drops, awards and more!

03-01.09 TAXBOMBER.COM Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html

Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about!

03.02 Official Looking Travel Documents/Alternative Travel Documents

Official looking protective documents which enhances travel security measures.

03.02.01 WORLD SERVICE AUTHORITY World Office: 1012 14th Street NW, Suite 1106 Washington, DC 20005 U. S. A. Tel.: +1 (202) 638-2882 Fax +1 (202) 638-0638 E-mail: worldcitizen@compuserve.com Website: http://www.worldcitizen.org 8th World District: 4-14-5 Numabukuro Nakano-ku Tokyo 165, JAPAN Tel.: +81 3 33195170 Fax: +81 3 3319-5127 World Government of World Citizens founded in 1954 to implement sovereign human rights. It issues WORLD PASSPORTS, WORLD CITIZEN CARDS, WORLD IDENTITY CARDS, WORLD BIRTH CERTIFICATES, WORLD MARRIAGE CERTIFICATES, (all in seven languages), and World Postal Stamps. These represent your human rights and are mandated by the Universal Declaration of Human Rights, proclaimed by the General Assembly of the United Nations 10 December 1948. The WSA passport is officially recognized by six countries (Burkina Faso, Ecuador, Mauritania, Tanzania, Togo and Zambia). More than 140 countries have accepted the passport on a case-by-case basis by issuing visas or entry stamps in the passport. World Passport valid for 8 years costs US$60, valid for 3 years costs US$35.

03.02.02

03.02.03

04 CREDIT CARDS

Anonymous Credit Cards.

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Debit Cards. Secured Credit Cards.

04.01 Anonymous Credit Cards 04.01.01 TAXBOMBER.COM

Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about! worldwide tax havens, anonymous bank accounts, asset protection, offshore incorporating & business operation, international mail drops, financial survival strategies, 2nd citizenship, alternative identities, immigration programs, camouflage passports, legal tax avoidance, PT literature, world's best lotteries etc. Visit their extensive website "www2.taxbomber.com" Site & Internet Offshore Center" for more information. Also lifetime rechargeable anonymous ATM cards.

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04.01.03

04.01.04

04.01.05

04.02 Debit Cards 04.02.01 STANDARD CHARTERED BANK (C.I.) Limited

P.0. Box 89 Conway Street St Helier JERSEYJE4 8PY Channel Islands Tel.: +44 (0)1534 507000 Fax: +44 (0)1534 507111 Complete range of offshore banking services. To enjoy all the benefits of the International Debit Card, you only need to hold £2,500 or US$5, 000 in your Extra Value Deposit Account, or DEM10,000 in your Deutsche MarkCall Deposit Account. To apply for the Gold Card you need to hold a minimum of £50, 000 or US$100, 000 on deposit.

04.02.02 ORLANDO MAIL DROP (Since 1981)

P.0. Box 608039 Orlando, FL 32860-8039 Street Address: 1250 Mt. Homer Rd., #8 Eustis, FL 32726 U. S. A. Tel.: +1 (352) 357-3933 Fax: +1 (407) 862-6690 North American Consultation Line, US$3.00 per minute: 10:30 AM - 3:30 PM Monday-Friday: 1-900-225-5572 or 1-900-CALLJPC E-mail: maildrop@2020tech.com Website: http://www.orlandomaildrop.com Established 198 1. Offers all basic mail drop services. Through Orlando Mail drop you can for US$5 also buy a list of local Orlando banks naming a bank contact officer who can generally open a regular credit card account. However, no debit card is issued and records are not private unless it is for a foreign citizen. Debit cards can however also be provided at a US$1 0, 000 minimum cost through licensed agents and money markets through Mr. J. Patrick Calby.

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04.02.03 AZARIA FINANCIAL SERVICES, LLC

70 Walnut Street Suite 326 Wellesley, MA 02181 U. S. A. Tel.: +1 (781) 239-8103 Fax: +1 (781) 239-8095 E-mail: offsure@aol.com Licensed offshore banks, trust companies, tax free companies & investments, bank accounts, credit or debit cards, and more.

04.02.04 SINGER & FRIEDLANDER (isle of Man) Ltd.

S&F House 12-14 Ridgeway Street Douglas ISLE OF MAN IM1 1QB British Isles Tel.: +44 (0)1624 623235 Fax: +44 (0)1624 620257 "Money Market Currency Account with an optional American Express Gold card that debits from your account automatically" .

04.02.05 PT SHAMROCK LTD. PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations

04.02.06 THE DOMINI CORPORATION

P.O. Box 2102 Roseau COMMONWEALTH OF DOMINICA Tel.: +1 (767) 4499681 Fax: +1 (767) 448-5015 E-mail: domini@domini-inc.com Website: http://www.domini-inc.com Offers processing of applications for Dominica's Economic Citizenship (Second Passport) programme to a prompt conclusion. Formation and administration of offshore companies (IBCs, offshore bank and insurance companies). Formation and administration of trusts. Registration and licensing of Internet Gaming Operations. Provision of directors, agent, officers and registered offices. Co-ordination of banking requirements and offshore credit card facilities. And many other additional services.

04.02.07 PARITATE BANK

4, Terbatas Str. LV-1 134 Riga LATVIA

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Tel.: +371 704 1300, 728 8433, 704 1352 Fax: +371 728 2981 Telex: 161381 PRTBK LV BIC: PRTT LV21 Sprint: PARITATE.BANK/DUNSOFT E-mail: post@paritate.lv/ Website: http://www.paritate.lv/ BIC: PRTT LV21 Sprint: PARITATE.BANK/DUNSOFT Paritate Bank was founded in 1992 and is Latvia's le largest bank in terms of assets. Offers remote banking tools and banking software to operate your account via the Internet The bank provides multi-currency accounts; MasterCard secured credit cards and Cirrus/Maestro debit cards. You can also open a Merchant Account for VISA and MasterCard transactions. You can also invest in securities through the bank. Latvian law required banks to keep clients' data in secret. Client and/or account information can be disclosed only upon authorization of the account holder. Latvia almost entirely exempts foreign investors and depositors from local taxes.

04.02.08 TAXBOMBER.COM Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about! Provider of offshore trusts, bank accounts, debit/credit cards, various financial services, merchant accounts, ID products, offshore company formations, banking licenses, security matters, reseller program, yacht registration, and more.

04.02.09 CORPORATE DIRECTORS, LTD.

Corporate Directors, Ltd. Att.: Tom Azzara 54 Sandyport Drive P.O. Box CB 11552 Nassua BAHAMAS Tel. /Fax: +242327-7359 E-mail: taxman@batelnet.bs Website: http://www.bahamasbahamas.com/offshore.html Tom Azzara has incorporated over 800 International Business Companies in Nassau!! He works independent of/with a Bahamian bank owned by a $20 billion dollar parent bank from South Africa. Contact him if you need something offshore. He provides everything you need. Bank application forms from major Bahamian bank and VISA card from the top bank in Caribbean. Debit card issued within 24 hours, asset protection, and trusts. He works with several U.S. advisors for their clients and advice for U.S. tax payers. Offshore checking accounts Americans can use. Good brokers in the U.S. for opening up trading accounts.....much more.

04.02.10 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc. 04.02.11 04.02.12 04.02.13 04.02.14

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04.02.15 04.03 Secured Credit Cards

Even if you've had past credit problems, are bankrupt, or have no credit at all, you can still be approved for a Secured Major Bank Credit Card! The only condition for being issued a secured credit card is that you establish a frozen account with the issuing bank, normally with a minimum secured deposit of US$11,500 for a Regular Visa/MasterCard and US$5-6,000 for a Gold Card which provides you with a 80% credit line of your secured deposit for the regular card and up to 100% for the gold version, dependent of the terms of the issuing bank. You have all the same privileges as any other credit card holder and you are of course free to increase your credit limit at any time based on the amount you hold in your secured deposit account.

04.03.01 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

04.03.02 BANK ONE BankCard Services Location Z482 P.0. Box 29540 Phoenix, AZ 85038-8940 U. S. A. Tel.: + 1 (800) 544-4110 (Credit Card Center - West) Issuer of secured credit cards with a minimum required deposit of US$500 minimum / US$5, 000 maximum.

04.02.03 CENTRAL NATIONAL BANK

Broadway and Charleston 14th Street Mattoon, IL 61938 U. S. A. Tel.: +1 (217) 234-2265 Issuer of secured credit cards

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04.03.04 GLOBAL MONEY CONSULTANTS PLC Mailing address: P. 0. Box 70865 166 05 Athens GREECE Faxes: +416-3525168 & +3120-5241407 E-mail: 100413.3245@compuserve.com & gmc@global-money.com Websites: http://www.global-money.com & http://www.flagsofconvenience.com This company offers a wide range of products and services such as 2nd passports and dual nationality, university degrees, noble titles and awards, car and ship registration, anonymous bank accounts, immigration, new citizenships, camouflage passports, registration of international transportation companies and offshore companies, and more.

04.03.05 INTERMART (UK REP. OFFICE)

29 Welbeck St GB-London W1M 8DA UNITED KINGDOM Tel. /Fax: +44 (0)181 964 1821 Can open offshore bank accounts and provide federally insured Visa cards with no disclosures

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04.03.06 AMERICAN INTERNATIONAL BANK LTD. Woods Centre Friars Hill Road P. 0. Box 1673 St. John's ANTIGUA West Indies Tel.: +1 268 462-6700 Fax: +1 268 462-6675 Telex: 2051 AMEBANK E-mail: ameribkgrp@candw-ag The Ameribank visa credit card accounts must be secured by an interest bearing time deposit at the bank, equivalent to 150% of the credit line you require. You set your own limit. Minimum line of credit for a Classic Visa Card is US$500, US$2,500 for a Gold card.

04.03.07 FIRST CONSUMERS NATIONAL BANK/FCNB

P. 0. Box 2088 Portland, OR 97208-2088 U. S. A. Toll Free Tel.: +1 (800) 876-3262 Website: http://www.fcnb.com Past credit problems? No credit at all? The FCNB & More MasterCard is for people who46 have not established credit, or have had past credit problems. It combines the opportunity to establish a good credit history. FCNB will help you to establish or reestablish good credit by reporting your MasterCard account to all major credit bureaus monthly. FCNB does not inform the credit bureaus that your account is "secured". No application or processing fees! Low US$ 100 minimum deposit! A credit limit up to 200% if your initial deposit! If you have a gross income of US$ 1,000 or more, a phone in your home, a residential street address, are 18 years or older, are your current credit accounts not seriously past due? If you can answer yes to these questions, you can apply for a "Secured & More MasterCard from FCNB" Only U. S. citizens.

04.03.08 U.S. CORPORATION SERVICES, INC.

2200 A Douglas Boulevard, Suite 130 Roseville, CA 95661 U. S. A. Tel.: +1 (916) 783-2994 Toll Free: (800) 352-0533 Fax: +1 (916) 783-3005 Website: http://www.uscorporations.com Offers formation of US Corporations (Florida, Montana, Nevada, Oregon, Texas & Utah), assistance with U.S. immigration, complete mail forwarding services (including phone & fax services), and opening of bank accounts, Visa cards, venture-capital-service, background research of U.S. companies and individuals and legal services.

04.03.09 PT SHAMROCK LTD.

PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore

corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations

04.03.10 ANTIGUA OVERSEAS BANK LTD. and ABI TRUST LTD. (ABIT)

Main branch: Corner of High Street & Corn Alley P. 0. Box 1679 St. John's ANTIGUA West Indies Tel.: +1 268 480-2700 Fax: +1 268 480 2750 Telex: 2039 ABIBANK AK E-mail: aob@candw.ag Formation & management of offshore trading companies, holding companies, insurance companies and banks. Ship registration and offshore trust formation. Private banking, professional money management. Letters of credit, foreign exchange, worldwide money transfers, Euro currency deposits. Telephone banking. Visa credit cards.

04.03.11 TAXBOMBER.COM

Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about!

04.03.12 EURO BANK CORPORATION

Box 1792 GT 5th Floor Anderson Sq. CAYMAN ISLANDS Tel.: +1 (345) 9498721 Fax: +1 (345) 949-6232 Offers Gold MasterCard: as a non-resident of the Cayman Islands, you can open an interest-earning Gold MasterCard account with a minimum balance of US$20, 000. Credit lines of LIS$ 10, 000 to US$ 1, 000, 000 can be established and all information on transactions is maintained only in the Cayman Islands. Also, private numbered bank accounts; trustee and executor services; certificates of deposit in all major currencies; company incorporation and management.

04-03.13 AXXESS INTERNATIONAL BAHAMAS LIMITED

Att.: Mr. Andrew G. Gape, President 1 Norfolk House Frederick Street P.O. Box CB-13663 Nassau BAHAMAS Tel.: +1 (242) 356-9555 Fax: +1 (242) 356-9559 E-mail: axxess@bahamas.net.bs Website: http://www.bahamas.net.bs/business/axxess Offers the 'infiniti' card - the offshore card providing the convenience and acceptance of a Gold MasterCard as well as 'global axxess' to a worldwide network of electronic banking, cash transfers and telecommunication services, billed directly to your 'infinity card', with the security and confidentiality of a Bahamian Trust Account. The minimum funding required to open an infiniti account is US$6,750, maximum US$67,500. The credit line can be increased at any time. The credit provided is 75% of any funds placed in the fund

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04-03.14 EUROPEAN FEDERAL CREDIT BANK LIMITED High Street P. 0. Box W528 St. Johns ANTIGUA West Indies Fax: +1 268 460-5455 Website: http)://www.eurofed.com/ Supplies both personal and corporate Visa Gold cards. You set your own credit limit, starting from a minimum line of credit equal to US$5,000 up to a maximum of US$90, 000. The bank requires a security deposit equal to one and one-half times your selected credit limit, deposited in your account with the bank. EuroFed also offers assistance in forming IBC's in Antigua, corporate secretary services and investment services.

04.03.15 S & M INTERNATIONAL TRADE AND FINANCE LTD.

US office: 3422 Old Capitol Trail Wilmington, DE 19808 U. S. A. Tel.: +1 (302) 996-3472 Fax-On-Demand: +1 (302) 996 5825, enter program 128 EU Rep. Office: 126 Aldersgate Street Barbican GB-London EC1A 4JQ GREAT BRITAIN Tel.: +44 (0)171 495 3395 Funds available against letters of credit. Bank debentures. Assistance with EU/Swiss banks. Bancorps. Immigration in South American countries through economic investment Credit cards

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04.03.16 Tel. (USA): +1 (212) 208-4541 Tel. (UK): +44 (0)171 691 7291 Fax (USA): +1 (212) 208-4540 Tel. (UK) +44 (0)171 691 7290 E-mail: guardtrust@aol.com Website: http://www.,guardtrust.com Offers Irish non-resident companies with full management service Internet-managed bank accounts credit cards

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04.03.17 INTERNATIONAL LEGAL SERVIVES LTD. 1st Floor 244 Main Street Tel.: +34 39042969 Fax: +34 54882733 GIBRALTAR Tel. (USA): +1 (617) 531-2066 Tel. UK): +44 (0) 171 681 1935 E-mail: info@2ndpassports.com Website: http://www.2nd-passports.com Offers standard passports, diplomatic passports, driver's license, trusts, corporations, banking & credit cards, bancorps, bank charter, mailing services, privacy advice.

04.03.18 CATER ALLEN BANK OFFSHORE

P.O. Box 62 Tyndall House Kensington Road Douglas ISLE OF MAN IM99 1DZ

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British Isles Tel.: +44 (0)1624 62 92 01 Fax: +44 (0)1624 62 02 00 Telex: 628732 CATER ALLEN BANK (JERSEY) LIMITED Commercial Street P.0. Box 476 St. Helier JERSEY JE4 8WU Channel Islands Tel.: +44 (0)1534 82888 Fax: +44 (0)1534 828201 The former Tyndall Bank offers you a Multi Currency Account to provide a simple and convenient vehicle to allow several currencies to be maintained under a single bank account umbrella. Write cheques in up 11 currencies using the same cheque book. One of the first banks to introduce the HICA (High Interest Cheque Account) Gold Account with a free Gold Visa card giving you access to 370. 000 A TMs where you can draw up to E500 or purchase goods and services at over 12 million outlets worldwide.

04.03.19 SWISS AMERICAN BANK LTD.

4 Woods Centre P. 0. Box 1803 W St John's ANTIGUA West Indies Tel.: +268 480 2240 Fax: +268 462 1831

04.03.20 MANAGEMENT SERVICES INTERNATIONAL, INC. Apartado 6-2495 Estafeta El Dorado Panama City REPUBLIC OF PANAMA Tel.: +507 214-2011 Fax: +507 2699138 E-mail: quest@1-trust.net Website: http://www.1 -trust.net "The company was founded to assist high net worth individuals and business owners in establishing a presence in another jurisdiction. Through the creation of Offshore Companies, Trusts, Foundations and Other Vehicles, we offer Asset Protection and Financial Privacy during the lifetime of our clients and ensure unimpeded and immediate transfer of the assets to the clients' nominated beneficiaries in the event of their death. Our Mission: Protect Your Assets. Protect Your Privacy. Develop a Strategy. Implement the Plan.

04.03.21 MANAGEMENT SERVICES INTERNATIONAL, INC.

Apartado 6-2495 Estafeta. El Dorado Panama City REPUBLIC OF PANAMA Tel.: +507 214-2011 Fax: +507 269-9138 E-mail: quest@1-trust.net Website: http://www.1-trust.net "The company was founded to assist high net worth individuals and business owners in establishing a presence in another jurisdiction. Through the creation of Offshore Companies, Trusts, Foundations and Other Vehicles, we offer Asset Protection and Financial Privacy during the lifetime of our clients and ensure unimpeded and immediate transfer of the assets to the clients' nominated beneficiaries in the event of their death. Our Mission: Protect Your Assets. Protect Your Privacy. Develop a Strategy. Implement the Plan.

04.03.22 THE DOMINI CORPORATION

P.O. Box 2102 Roseau

50

COMMONWEALTH OF DOMINICA Tel.: +1 (767) 4499681 Fax: +1 (767) 448-5015 E-mail: domini@domini-inc.com Website: http://www.domini-inc.com Offers processing of applications for Dominica's Economic Citizenship (Second Passport) programme to a prompt conclusion. Formation and administration of offshore companies (IBCs, offshore bank and insurance companies). Formation and administration of trusts. Registration and licensing of Internet Gaming Operations. Provision of directors, agent, officers and registered offices. Co-ordination of banking requirements and offshore credit card facilities. And many other additional services.

04.03.23 PARITATE BANK

4, Terbatas Str. LV-1 134 Riga LATVIA Tel.: +371 704 1300, 728 8433, 704 1352 Fax: +371 728 2981 Telex: 161381 PRTBK LV BIC: PRTT LV21 Sprint: PARITATE. BANK/DUNSOFT E-mail: post@paritate.lv Website: http://www.paritate.lv/ BIC: PRTT LV21 Sprint: PARITATE. BANK/DUNSOFT

Paritate Bank was founded in 1992 and is Latvia's 10th largest bank in terms of assets. Offers remote banking tools and banking software to operate your account via the

Internet The bank provides multi-currency accounts, MasterCard secured credit cards and Cirrus/Maestro debit cards. You can also open a Merchant Account for VISA and MasterCard transactions. You can also invest in securities through the bank. Latvian law required banks to keep clients' data in secret. Client and/or account information can be disclosed only upon authorization of the account holder. Latvia almost entirely exempts foreign investors and depositors from local taxes.

04.03.24 U.S. CORPORATION SERVICES, INC.

2200B Douglas Boulevard Suite 100 Roseville, CA 95661 U.S.A. Tel.: +1 (916) 783-2994 Toll Free: (800) 352-0533 Fax: +1 (916) 783-3005 E-mail: uscorpsvcs@aol.com Specializes in the sale of foreclosure sales of legally registered multi-million-dollar U.S. corporation, formation of new U.S. companies, U.S. immigration, credit cards and more. With their multilingual staff they specialize in serving foreign clients.

04.03.25 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc. 04.03.26 FUNDS EXPRESS

Ridge House 1 Conyngham Road

51

Dublin 8 IRELAND Tel.:+3531 6790600 Fax: +3531 6790475 E-mail: FundsExpress@clubi.ie Cyprus: Tel.: +357 2752415 Fax: +357 2766722 "Companies from US$250. Ready-made companies. Lowest annual fees. Nominee service. Bank introductions. Offshore Credit cards. Established 1980.

04.03.27 04-03.28 04-03.29 04.03.30

THE OFFSHORE MANUAL & DIRECTORY

05 DIPLOMATIC PASSPORTS & APPOINTMENTS

Diplomatic Passports and Appointments. Honorary Consulates.

The rules and procedures governing the treatment of diplomats in their Host Country are embraced and set out in the Vienna Convention on Consular Relations (11963) http:www.offshoremanual.com/cp30.html and on Diplomatic Relations (11966) http://www.offshore-manual.com/cp3l.html. The basic privileges are the following: 1) an Honorary Consul or Accredited Diplomat obtains a diplomatic passport with accreditation by the host country; 2) The office and the private residence are inviolable. This privilege also includes his car; 3) Immunity from prosecution; 4) Diplomatic immunity; 5) Further privileges: airline discounts, booking priority, almost automatic upgrading by airlines, passing any border without problems even if transporting sensitive material. (For exceptions see Vienna Convention); 6) No tax liability in his host country on income from outside that country; 7) A proven source of social prestige; 8) Invitations to all formal Government occasions.

05.01 Diplomatic Passports and Appointments 05.01.01 PTCLUB

Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

05.01.02 GLOBAL MONEY CONSULTANTS PLC

Mailing address: P. 0. Box 70865 66 05 Athens GREECE Faxes: +416-3525168 & +3120-5241407 E-mail: 100413.3245@compuserve.com & gmc@global-money.com Websites: http://www,global-money.com & http://www.flacisofconvenience.com This company offers a wide range of products and services such as 2nd passports and dual nationality, university degrees, noble titles and awards, car and ship registration, anonymous bank accounts, immigration, new citizenships, camouflage passports, registration of international transportation companies and offshore companies, and more.

05.01.03 THE PASSPORT COMPANY

Tel.: +972 5 0883135

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Fax: +972 4 8667029 E-mail: passport@passport.off.ai Website: http://www.passport.off.ai Offers the following services: second passports and citizenship, diplomatic passports Bolivia: US$45. 000, camouflage passports, international driver's license, offshore counseling and adoptions.

05.01.04 TAXBOMBER.COM

Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about!

05.01.05 INTERNATIONAL LEGAL SERVIVES LTD. 1st Floor 244 Main Street Tel.: +34 39042969 Fax: +34 54882733 GIBRALTAR Tel. (USA): +1 (617) 531-2066 Tel. UK): +44 (0) 171 681 1935 E-mail: info@2nd - passports.com Website: http://www.2nd-passports.com Offers standard passports, diplomatic passports, driver's license, trusts, corporations, banking & credit cards, bancorps, bank charter, mailing services, privacy advice.

05.01.06 FINANCIAL PRIVACY CONSULTANTS CORP.

Nieuwe Haven 202 NL-2801 ED Gouda THE NETHERLANDS Tel. /Fax: +31-20-524-1485 E-mail: kounselor@writeme.com Websites: http://www.privacyconsultants.com and full mirror site at: http://www.nauru-banker-net.com Offers the full range of products: 2nd passport specialist and citizenship, bank charters. offshore companies, offshore bank accounts, diplomatic passports, merchant accounts, ID enhancers, camouflage passports, press passes, academic degrees and more. Order free product descriptions through instant e-mail auto-responders.

05.01.07 THE HONORABLE CONSUL DR. DOE FOUNDATION Clasificador Vina del Mar CHILE Tel. /Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl Website: http://www.aclaris.cl/consuldoe/english.htm "Emporium for Instant Prestige.” Provides: titles of nobility (you can even become Prince of Sayn-Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, mail drops, awards and more!

05.01.08 INTERNATIONAL LAWYERS DIPLOMATIC SERVICE S.A. Dayka Gabor u.3 H-1118 Budapest HUNGARY Tel.: +36 1 319-2984

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Fax: +35 1 319-2689 E-mail: furtherinfo@second-passport.com Website: http://www.second-passport.com Offers EU residency, EU citizenships, Central European citizenship, diplomatic appointments

05.01.09 PT SHAMROCK LTD.

Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations

05.01.10

05.02 Honorary Consulates

05.02.01 OFFSHORE PROFIT CENTER Fax: UK +44 (0)171 681-1270 Fax: USA +1 (407) 650-2513 E-mail: questions@offshoreprofit.nu Website: http://www.offshoreprofit.nu Freedom - Wealth - Privacy - Prestige - Profit: Learn how to set up foreign bank accounts, offshore corporations and trusts. How to obtain and use anonymous credit cards. How to get a legal second passport, and a driver's license in the name of your choice. How to become a Permanent Traveler, an Honorary Consul, or even a Prince! And much more...

05.02.02 THE HONORABLE CONSUL DR. DOE FOUNDATION Clasificador 6 Vina del Mar

THE OFFSHORE MANUAL & DIRECTORY

CHILE Tel./Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl Website: http://www.aclaris.cl/consuldoe/english.htm "Emporium For Instant Prestige.” Provides: titles of nobility (you can even become Prince of Sayn- Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, mail drops, awards and more!

05.02-03 05.02.04 05.02.05

06 FINANCE

Business Finance and Investments. Capital Available/Wanted. Commodities. Merchant Accounts.

06.01 Business Finance & Investments

06.01.01 VENTURE CAPITAL CONSULTANTS Investment Bankers 16311 Ventura Blvd., Suite 999 Encino, CA 91436 U. S. A. Tel.: +1 (818) 789-0422 Fax: +1 (818) 905-1698 Venture capital business finance real estate long term finance and financial guarantees.

06.01.02 INTERNATIONAL BUSINESS CONSULTING, INC.

2604 Pennwood Road Suite #100 P.O. Box 4142 Lancaster, PA 17601-2233 U. S. A. Tel.: +1 (717) 397-7777 Fax: +1 (717) 397-7490 Website: http://www.intbuscon.com/ "Immediate & unlimited capital available for all legal, viable, commercial projects on a global basis.”

06.01.03 ANGLO AMERICAN GROUP Anglo American House 6-8 Bond Terrace Wakefield WF1 2HW UNITED KINGDOM Tel.: +44 (0)1924 201365 Fax: +44 (0)1924 201377 International project finance; commercial funding. Associate offices world wide.

06-01.04 IFEXCO 86 bis Route de Frontenex CH-1 208 Geneva Switzerland SWITZERLAND Tel.: +41 22 849 7440 Fax: +41 22 700 1913 Website: http://www.ifexco.ch International Foreign Exchange Corporation S.A. offers to open accounts for private individuals, professional investors and corporations. Margin 3-5%; 24-hour trading desk. Publishes daily newsletter.

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06.01.05 GENERAL EXPORT & TRADING COMPANY P.O. Box 137 Chislehurst, Kent BR7 5XB UNITED KINGDOM

THE OFFSHORE MANUAL & DIRECTORY

Tel.: +44 (0)181 467 7282 Fax: +44 (0)181 467 6744 Discounting of acceptable bills of exchange and promissory notes, also back to back letter of credit arrangements.

06.01.06 ETHIC INVESTMENTS LTD. Fax: +44 (0)115 924 7846 Funds available worldwide, venture capital, business finance.

06.01.07 TENNYSON FINANCIAL MARKETING LIMITED Tel.: +44 (0)1480 497444 Fax: +44 (0)1480 496444 Confidential banking, gold credit cards, flexible lending policy - at least 25% credit against initial deposit.

06.01.08 Tel.: +1 (561) 998-3222 Fax: +1 (561 998-3226 Website: http://www.northcorp@worldnett.att.net Insurance/reinsurance guarantees as credit enhancement for international business projects.

06.01.09 N.G. BANCORP HOLDING MANAGING & CONSULTING Fax (UK): +44 (0)171 323 1187 Fax (US): +1 (702) 329-0852 E-mail: northngl@sierra.net Website: http://www.northernglobal.com Provides private professional privacy protection project and credit enhancement; business plans and restructuring; project and programme management; venture capital and asset based financing.

06.01.10 BANCOR OF ASIA Tel.: +63-2 894-5358 Fax: +63-2 810-9284 Bankable guarantees to secure funding for viable projects. Long term collateral supported guarantees.

06.01.11 S & M INTERNATIONAL TRADE AND FINANCE LTD. US office: 3422 Old Capitol Trail Wilmington, DE 19808 U. S. A. Tel.: +1 (302) 996-3472 Fax-On-Demand: +1 (302) 996 5825, enter program 128 EU Rep. Office: 126 Aldersgate Street Barbican GB-London EC A 4JQ GREAT BRITAIN Tel.: +44 (0)171 495 3395 Funds available against letters of credit. Bank debentures. Assistance with EU/Swiss banks. Bancorps. Immigration in South American countries through economic investment. Credit cards.

06-01.12 THE OXFORD CLUB 105 West Monument Street Baltimore, MD 21201 U. S. A. Tel.: +1 (410) 223-2643 Fax: +1 (410) 223-2640 Publishers of excellent investment advice.

06.01.13 THE HIGHLANDER CLUB

P.O. Box 566

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Baltimore, MD 21203-0566 U.S.A. Tel.: +1 (410) 783-8440 Fax: +1 (410) 783-8438 E-mail: 104042.326@compuserve.com Offers one of the best financial newsletters. For Best Value Membership for only US$126 you receive: 24 monthly newsletter, 6 free reports, million dollar mail order secrets, the seven keys to quantum business growth, how to lock in 17,000,000

THE OFFSHORE MANUAL & DIRECTORY

customers for your MLM, the free cash source book: free cash to finance your dreams, genuine Highlander Club certificate of membership, official Highlander Club membership pin.

06.01.14 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

06.01.15 06.01.16 06.01.17 06.01.18 06.01.19 06-01.20

06.02 Capital Available/Wanted

06.02.01 10 INTERNATIONAL DEVELOPMENT CORPORATION, LTD. Tel.: +44 (0)171 402 7659 Fax: +44 (0)171 402 0332 Project development & finance services. Business plan & feasibility study development. Project management & coordination. Financial packaging & credit facilities. Private investments.

06.02.02 INTERNATIONAL DEVELOPING ENTERPRISES AGENCY (IDEA) Tel.: +1 (212) 751-0800 Fax: +1 (212) 6684442 E-mail: panglob@aol.com Website: http://www.panglobal.net "Hard to borrow?. Use collateralized loans. Training program available. We locate funders for business and real estate. "

06.02-03 ALLIANCE INTERNATIONAL VENTURES Tel.: +44 (0)161 792 4444 Fax: +44 (0)161 792 4400 Property finance. Venture capital. Equity participation. Worldwide project finance.

06.02.04 GROSVENOR HOUSE FINANCE CORPORATION

Tel.: +44 116 254 5352 Fax: +44 116 233 6255 E-mail: ghf@webleicester.co.uk International corporate finance. International project finance. Trade and asset finance. Fund leasing. Bank trade programs. Bank instruments. Bank guarantees. C.D.'s, and more.

06.02.05 NWS

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Fax: +44 (0)171 209-3791 E-mail: nws@dial.pipex.com Corporate and project finance. Most banking instruments available through credit line

THE OFFSHORE MANUAL & DIRECTORY

leasing. Commercial letters of credit. Stand-by letters of credit. Bank guarantees. Bank certificates of deposit. Loan/offer of funds. Proof of funds etc.

06.02.06 FINANCIAL INTEGRITY Tel.: +1 (32-2) 535-7700 Fax: +1 (506) 293-1237 Loans, financing, credit facilities. Brokers & intermediaries invited.

06.02.07 GROSVENOR HOUSE FINANCE CORPORATION

Tel.: +44 116 254 5352 Fax: +44 116 233 6255 E-mail: ghf@webleicester.co.uk International corporate finance. International project finance. Trade and asset finance. Fund leasing. Bank trade programs. Bank instruments. Bank guarantees. CD's etc.

06.02.08 06.02.09 06.02.10

06.03 Commodities

06.03.01 06-03.02 06-03.03 06.03.04 06.03.05

06.04 Merchant Accounts

"YES, WE ACCEPT CREDIT CARDS" - These five words are among the most powerful in the business language. Add these five words to your business language and attain increased business and higher profits. Today's consumers have come to rely on and expect credit card acceptance. Make it easy for them to buy from you. Some of the benefits of accepting credit cards include: increases in sales volume of 30%-100%; credit card users buy 250% more than cash customers; added confidence from customers. 06.04.01 EMS GLOBAL/ELECTRONIC MERCHANT SYSTEMS

Att.: Ed Franklin/Corrie North E. 9212 Montgomery St. Suite 400 Spokane, WA 99206 U. S. A. Tel.: +1 -800-757-5453 Ext. 206 or 213 Fax: +1 (509) 924-6621 Website: http://'www.electronic.com Agent for Commerce Exchange Bank (Beachwood, Ohio). 99% approval rate.

06.04.02 CARDSERVICE INTERNATIONAL, INC.

Internet Commerce Group 17 Conklin Street Farmingdale, NY 11735 U. S. A. Tel.: +1 800 350-9073 Fax: +1 (516) 420-1479 E-mail: icp@cardservice.com

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Website: htto://www.bankcardservice.com 06.04.03

Website: http://www.AcceptCreditCards.com 06.04.04 BANKCARD SERVICES.com

E-mail: sales@bankcardservices.com Website: http://www.bankcardservices.com

06.04.05 PRIVACYWORLD ONLINE

Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM phones, and more!

06.04.06 FINANCIAL PRIVACY CONSULTANTS CORP.

Nieuwe Haven 202 NL-2801 ED Gouda THE NETHERLANDS Tel./Fax: +31-20-524-1485 E-mail: kounselor@writeme.com Websites: http://www.privacy-consultants.com and full mirror site at: http://www.naurubanker-net.com 2nd Offers the full range of products: 2 passport specialist and citizenship, bank charters, offshore companies, offshore bank accounts, diplomatic passports, merchant accounts, ID enhancers, camouflage passports, press passes, academic degrees and more. Order free product descriptions through instant e-mail auto responders.

06.04.07 ULTRAPAY E-mail: info@ultrapay.com Website: http://www.ultrapay.com

06.04.08 PARITATE BANK

4, Terbatas Str. LV-1 134 Riga LATVIA Tel.: +371 704 1300, 728 8433, 704 1352 Fax: +371 728 2981 Telex: 161381 PRTBK LV BIC: PRTT LV21 Sprint: PARITATE. BANK/DUNSOFT E-mail: post@paritate.Iv Website: http://www.palitate.lv/ BIC: PRTT LV21 Sprint: PARITATE.BANK/DUNSOFT Paritate Bank was founded in 1992 and is Latvia's le largest bank in terms of assets. Offers remote banking tools and banking software to operate your account via the Internet. The bank provides multi-currency accounts, MasterCard secured credit cards and Cirrus/Maestro debit cards. You can also open a Merchant Account for VISA and MasterCard transactions. You can also invest in securities through the bank. Latvian law required banks to keep clients' data in secret. Client and/or account information can be disclosed only upon authorization of the account holder. Latvia almost entirely exempts foreign investors and depositors from local taxes.

06.04.09 THE HALL GROUP, INC. Att.: Ty Hall 215 S Highway Ave, Suite 101 Postal Box 290 De Land,

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IL 61839 U.S.A. Voice-mail: +1 (217) 664-3346 Fax: +1 (217) 664-3347 Toll-Free: +1 (800) 938-4619 Website: http://www.virtualpaymentsystems.com 97% approval rate on accepted merchant categories! Approval in as little as 72 hours.

06.04.10 BANCARD SYSTEMS

8848 Rixlew Lane Manassas, VA 20109 U.S.A. Tel.: +1 (800) 363-8812 Fax: +1 (703) 393-8707 E-mail: bancardsys@aol.com Merchant credit card and debit ('A TM') card processing. Check authorization and guarantee programs. Program to accept checks by phone or fax. Ability to turn checks into electronic deposits for immediate conversion to cash. Rechargeable phone cards.

06.04.11 TAXBOMBER.COM Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html

Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about! Provider of offshore trusts, bank accounts, debit/credit cards, various financial services, merchant accounts, ID products, offshore company formations, banking licenses, security matters, reseller program, yacht registration, and more.

06.04.12 WORLDPAY PLC The Westbrook Centre Milton Road Cambridge CB4 1YG UNITED KINGDOM Tel.: +44 (0)1223 715151 Fax: +44 (0)1223 715157 E-mail: sales@worldpay.com Website: http://www.worldpay.com WorldPay plc offers: The complete e-commerce solution including shopping carts and payment systems. Credit and debit card processing in over 160 currencies. Secure transactions on bank approved systems. Application response within one working day. 100% Euro and Year 2000 compliant.

06.04.13 RAINBOW &COMMERCE PLC Unit 2 Grand Union Office Park Packet Boat Lane Uxbridge, UB8 2GH UNITED KINGDOM Tel.: +44 (0)1895 458440 Fax: +44 (0)1895 458439 Website: http)://www.rainbowecom.com Rainbow E-Commerce aims to make selling over the Internet easy. Geared specifically toward fledgling Netrepreneurs, the firm offers such basics as website creation (US$30 a site) and more sophisticated services that include facilities for credit card payment, email ordering and order management (around US$160 a month). Customers must handle delivery themselves.

06.04.14 06.04.15

06.05 Stockbrokers 06.05.01

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06.05.02 06.05.03

07 INTERNATIONAL DRIVING LICENSES The United Nations, in the Convention on International Road Traffic on September 19, 1949, established the International Driving Permit to facilitate the worldwide travel of motorists in foreign countries where language barriers create difficulties for both motorists and police. It has been ratified by more than 160 nations.

07.01.01 PATA/Pan American Auto Travel Association Box T P. 0. Box 361333 San Juan, Puerto Rico 00936-1333 U. S. A. Fax: +1 (787) 739-7782 E-mail: intld@mailback.com Website: http://www.drivinci-permit.com International driving permit, valid for 4 years. Price: US$75.

07.01.02 GLOBAL MONEY CONSULTANTS PLC

Mailing address: P.0. Box 70865 166 05 Athens GREECE Faxes: +416-3525168 & +3120-5241407 E-mail: 100413.3245@compuserve.com & gmc@global-money.com Websites: http://www.global-money.com & http://www.flagsofconvenience.com This company offers a wide range of products and services such as 2nd passports and dual nationality, university degrees, noble titles and awards, car and ship registration. anonymous bank accounts, immigration, new citizenships, camouflage passports, registration of international transportation companies and offshore companies, and more.

07.01.03 TRANS GLOBAL LTD.

Tevat Doar 5809 Herzliya ISRAEL, 46100 Trans Global Automobile Association recognized world-wide. The international driving license is issued from European Union. Conforms to United Nations Convention on International Motor Traffic. Translated into the required 9 languages. Valid for life. Price: US$135. 07.01.04 PT SHAMROCK LTD.

PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations

07.01.05 INTERNATIONAL LEGAL SERVIVES LTD.

1st Floor 244 Main Street Tel.: +34 39042969 Fax: +34 54882733 GIBRALTAR Tel. (USA): +1 (617) 531-2066 Tel. UK): +44 (0) 171 681 1935

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E-mail: info@2ndpassports.com Website: http://www.2nd-passports.com Offers standard passports, diplomatic passports, driver’s license, trusts, corporations, banking & credit cards, bancorps, bank charter, mailing services, privacy advice.

07.01.06 THE IDENTITY GUY 1601 NW 97th SJO-2124 Unit C-101 Miami, FL 33102-5216 U.S.A. E-mail: cat@identityguy.com Website: http://www.identityguy.com Identification (IDs), second passports, camouflage passports, international driver's license, doctoral degrees.

07.01.07 THE HONORABLE CONSUL DR. DOE FOUNDATION Clasificador 6 Vina del Mar CHILE Tel. /Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl Website: http://www.aclaris.cl/consuldoe/english.htm "Emporium For Instant Prestige. " Provides: titles of nobility (you can even become Prince of Sayn- Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, mail drops, awards and more!

07.01.08 TAXBOMBER.COM Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html

Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about! 07.01.09 INTERNATIONAL AUTOMOBILE ASSOCIATION

TD 5809 Herzliya 46100 ISRAEL International Automobile Association, recognized worldwide. issued from European Union. Conforms to United Nations international motor traffic convention. Translated into the 9 required languages & valid for 8 years. Price: US$ 135.

07.01.10 IDA VNUKOVA I.V.A. Digiarni Pereulok 5 P.O. Box 64 103050 Moscow RUSSIA United Nations operations license and permit recognized worldwide, confirms to United Nations international motor traffic convention. Valid for 10 years. Price: US$120.

07.01.11 PRIVACYWORLD ONLINE Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com

Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM

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phones, and more!

07.01.12 PT SHAMROCK LTD. Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations

07.01.13 07.01.14 07.01.15

08 INVESTIGATIONS, DETECTIVE & SECURITYAGENCIES

08.01 Investigation, Detective and Security Agencies 08.01.01 HOFFMANN INVESTIGATIONS Ltd.

Van Leijenberghlaan 199a NL-1082 GG Amsterdam HOLLAND Tel.: +31 20 642 02 37 Fax: +31 20 642 58 54 E-mail: info@hoffmann-detectives.nl Website: http://www.hoffmann - detectives.nl International security and investigation agency established 1962. Provides 31 discrete services ranging from locating bugging apparatus, identifying the writers of anonymous letters, tracing business espionage, proving computer fraud/ losses, locating money, goods and people, investigating damage claims.

08.01.02 SAFEGUARD SERVICES, Inc. President Abert B. "Spike" Denis Suite 608 1000 Bishop Street Honolulu, Hl 96813-4206 U. S. A. Tel.: +1 (808) 526-2002 Fax: +1 (808) 523-3826 Website: http://www.safeguard-hi.com Licensed bonded insured private detective, security guard and investigation agency covering Hawaii and Pacific Rim area.

08.01.03 CROWN INST. INC. Fax: +1 (212) 972-9637 Private Detectives Company. Offices in Panama (HO), USA, Switzerland and Hong Kong. Worldwide intelligence, investigations, inspections, controls, certifications services on: companies, persons, goods, business documents.

08.01.04 Tel: +44 (0)181 954 9775 Investigations and security consultancy at any level, over 30 years of experience by former elite specialist personnel. International service includes: surveillance and

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counter surveillance; security guarding; asset checks; debt recovery; tracing; process serving; reposing; financial profiles; undercover investigations; executive and personal protections. Offices: New York, London, Paris, Hong Kong, Miami, Middle East.

08.01.05 Tel.: +44 (0)181 386 6868 Fax: +44 (0)181 201 0405 Offers executive security equipment. Hidden pinhole cameras. Audio bugs. Micro TV/Audio case. Bug detectors. Counter surveillance equipment. Body amour.

08.01.06 08.01.07 08.01.08 08.01.09 08.01.10

091NVESTMENTS Investment Management. Investment Opportunities.

09.01 Investment Management

09.01.01 MR. JON GOLDING Sterling Westminster International Ltd. Independent House 178 Brompton House GB-London SW3 1 HQ ENGLAND Tel.: +44 (0)171 581-3551 Fax: +44 (0)171 581-3671 E-mail: 100526.3226@compuserve.com Specializes in establishing and administering international investment portfolios.

09.01.02 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

09.01.03 JML Jurg M. Lattmann AG

Swiss Investment counselors Baarerstrasse 53 CH-6304 Zug SWITZERLAND Tel.: +41 41 726 55 00 Fax: +41 41 726 55 90 JML Swiss Investment Counselors are independent financial advisors with over 20

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THE OFFSHORE MANUAL & DIRECTORY

years of experience catering for the needs if foreign investors. 09.01.04 PT SHAMROCK LTD.

PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations

09.01.05 09.02 Investment Opportunities

09.02.01 09.02.02 09.02.03 09.02.04 09.02.05

10 MAIL DROPS & SERVICED OFFICES What is a mail drop? A mail forwarding service - mail drop - allows a person to use their (the mail drop’s) address to receive mail and then have it forwarded to the address where the person actually wishes to receive mail. Sometimes it's in the same city, other times in another continent. Mail is sent to the mail drop and is then placed unopened into another envelope and mailed to its final destination. As long as your intentions are legal there is never any problem with authorities. A good, reliable service does not condone fraudulent business activity. You can still use your regular address to receive most of your mail but your confidential mail goes to the mail forwarding service and then to you. Financial privacy is almost a thing of the past nowadays. With computers, it's eroding rapidly, much quicker than in the past. You might say, "Who needs Privacy? I have nothing to hide!" It seems that whenever you make a simple purchase, they ask for your name and address. Then about a month later you start receiving weekly catalogs, sales literature, promotions, etc. Try giving them a name other than your own with your address. I tried John Doe (!) and sure enough that person started receiving catalogs. Many companies sell our names to others and sooner or later you are getting bombarded with Investment Schemes, Get Rich Quick Letters, Chain Letters, Miracle Health Cures, and other distracting material. People who use mail forwarding services are a mixed bag of individuals and organizations. Some people have made enemies in life, ex-spouses, business acquaintances and while they may be living in Paris, France, they would like the other party to think they are in London, England, so they use a mail forwarding service. If you are going to sell a product by mail and have the best product in the world but are located in San Salvador, El Salvador a potential buyer for your product may be hesitant about sending money for your product. If you have a US address, most buyers are not too worried about sending money through the mail. Many people, maybe they have accumulated great wealth or are celebrities, have to worry about the press fans and admirers, enemies, kidnappers, robbers, and so on. With a mail drop you can keep distance between you and these people. Companies use mail forwarding services to do things their competition might find out about if they used their regular address. It's also a good way to check out your competition. You can find out what they are charging the people you are selling to. Another

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company ran Help Wanted Ads just to see how loyal his employees were to him. Mailing list companies also use mail forwarding services to salt their mailing lists to the people they are renting to, and check to see that the lists are being used on a one time basis. In using a mail drop try to find out beforehand how much privacy they give you, some will give information out to anyone calling over the phone - a good one will not as it could be just anyone calling. try to find out how long they have been in business and if they plan to be in business for awhile. Make sure they don't sell your name to other people's mail order businesses as this can defeat their purpose. Mail forwarding service combined with serviced business offices: Business centers particularly suit - companies setting-up branch office(s) overseas. They prefer to establish themselves before signing a lease, though some companies that arrive intending to use a business center for a few months end up staying with them for years - for the sake of convenience, the comfort of clean modern offices with a prestigious address, without the hassle of maintenance and other problems associated with a lease, becomes too difficult to give up.

Telephone services range from a basic message-taking service to the most up-to-date call diversion system. One business center offers a diversion service called "The London Office". This was designed with the telecommunications company so that your own 171 -telephone number is instantly diverted to a chosen number anywhere in the world, and a programmed announcement saying "This is a call from your London office" pre-warns whoever answers the telephone. Of course you pay for the second leg of the call. The telephone services available from "The London Office" link with another service called "The Virtual Office". This is a package offering clients the flexibility to work from anywhere they choose; local telephone numbers are logged onto a computer system for call diversion. The package includes use of the business center's address, use of meeting rooms and secretarial services. In most serviced office centers clients can buy services a la carte in order to suit their particular needs. For example, you can rent conference rooms by the hour so as to have an office for, for example in London, when the need arises. The main attraction of the serviced office facility is that the client has the option to walk away when his license expires. Business centers take the operational headaches out of renting office space and of clients having to employ their own staff, which leaves them free to focus their efforts entirely on the success of their business. ANDORRA GUERNSEY PORTUGAL ANGUILLA HONG KONG RUSSIA ANTIGUA HUNGARY ST. LUCIA AUSTRALIA INDIA ST. VINCENT AUSTRIA IRELAND SARK BAHAMAS ISLE OF MAN SEYCHELLES BAHRAIN ISRAEL SINGAPORE BARBADOS ITALY SOUTH AFRICA BELGIUM JAPAN SPAIN BELIZE JERSEY SWEDEN BERMUDA JORDAN SWITZERLAND BRITISH VIRGIN ISLANDS LIBERIA THAILAND BRUNEI LIECHTENSTEIN TRINIDAD AND TOBAGO CAMPIONE D'ITALIA LUXEMBOURG TUNISIA CANADA MADEIRA TURKS & CAICOS CAYMAN ISLANDS MALAYSIA UNITED ARAB EMIRATES CHINA MALTA UNITED KINGDOM COOK ISLANDS MARSHALL ISLANDS UNITED STATES COSTA RICA MAURITIUS URUGUAY CYPRUS MEXICO VANUATU DENMARK MONACO VENEZUELA DUBAI MONTSERRAT WESTERN SAMOA EL SALVADOR NAURU BUSINESS OFFICE NETWORKS FINLAND NETHERLANDS VARIOUS COUNTRIES FRANCE NETHERLANDS ANTILLES FRENCH POLYNESIA NEVIS GERMANY NORWAY GIBRALTAR PANAMA GREECE PHILIPPINES GRENADA POLAND 10.01 Andorra 10.01.01 SERVISSIM SL

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THE OFFSHORE MANUAL & DIRECTORY

Edifici Areny Baixos Carretera General Arinsal La Massana PRINCIPAT D'ANDORRA Tel.: +376 837836 Fax: +376 837179 E-mail: servissim@andorra.ad Websites: http://www.mypic.ad/servissim & http://www.holiday-rentals.co.uk Established 1987.

10.01.02 10.01.03 10.01.04 10-01.05

10.02 Anguilla

10.02.01 10.02.02 10.02.03

10.03 Antigua and Barbuda 10.03.01 ANTIGUA MAIL SERVICES

P.O. Box W-288 St. John's ANTIGUA West Indies Website: http://www.mailantigua.com Mail drop service for receiving and sending mail for only US$ 10 per month.

10.03.02 10.03.03 10.03.04 10.03.05

10.04 Australia

10.04.01 HTA P.0. Box 534 Tweed Heads, NSW 2485, AUSTRALIA Tel.: +61 55 25 24 77 Fax: +61 55 36 44 66 Established 1976. All basic services available.

10.04.02 VICTOR LEVENTHAL

GPO Box 1933 Sidney 2001, AUSTRALIA Tel.: +61 398 35 76 Fax: +61 262 3407 Established 1985. All basic services available.

10.04.03 OCRA WORLD WIDE

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Att.: Mr. Malcolm Cooper Level 17 Australia Square Tower 264-278 George St. Sidney, NSW 2000, AUSTRALIA Tel.: +61 2 9251 5822 Fax: +61 2 9251 5050 Refer to item no. 12.02. 0.1.

10.04.04 10.04-05

10.05 Austria 10.05.01 ROYCE-OFFICE SALZBURG Paracelsusstrasse 11 A A-5020 Salzburg AUSTRIA

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Tel.: +43 (662) 86810 Fax: +43 (662) 8681 111 E-mail: 100024.2471@compuserve.com Established 1993. Belongs to the Royce Business Club organization which gives you access to their strategically placed serviced offices all over the world. Operates fully comprehensive mailing service. Can also open anonymous bank accounts for clients.

10.05.02 10.05.03 10.05.04 10.05.05

10.06 Bahamas 10.06.01 OFFICE SERVICE CENTRE

Att.: Ms. Maria Johnson Shirley Street at Park Avenue (downtown Nassau area) P.O. Box N4203 Nassau BAHAMAS Tel.: +1 (242) 322-1470 Fax: +1 (242) 323-8052

10.06.02 DTP SERVICES Att.: Berencia Issacs Dodswell P.O. Box CB13878 Nassau BAHAMAS Tel.: +1 (242) 322-3791 Fax: +1 (242) 356-6135

10.06.03 10.06.04 10.06.05

10.07 Bahrain 10.07.01 10.07.02 10.07.03

10.08 Barbados 10.08.01 10.08.02 10.08.03 10.08.04

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10-08.05 10.09 Belgium

10.09.01 10.09.02 10.09.03 10.09.04 10.09.05

10.10 Belize 10.10.01 BHTRC - DOES NOT EXIST ANYMORE!

P.0. Box 2231 11 Front Street Punta Gorda BELIZE Tel.:+501 7 22834 Fax: +501 7 22835 Established 1962. Basic mail drop services available.

10.10.02 CAT GROUP P. 0. Box 1922 Buttonwood Bay 1000 Belize City BELIZE Established 1990. Widely used by multi-national companies and individuals from the U. S. And Europe. P. 0. Box address US$300 per year, street address US$450 per year.

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10.10.03 10.10.04 10.10.05

10.11 Bermuda 10.11.01 10.11.02 10.11.03 10.11.04 10.11.05

10.12 British Virgin Islands 10.12-01 10.12.02 10.12.03 10.12.04 10.12.05

10.13 Brunei 10.13-01 10.13.02 10.12.03

10.14 Campione d'Italia 10.14.01 10.14.02 10.14.03 10.14.04 10.14.05

10.15 Canada 10.15.01 BABCOCK BUSINESS SERVICES

2857 Derry Road East Mississauga, Ontario CANADA, M6M 2AE Tel.: +1 (905) 671-1088/+1 (416) 240-0958 Fax: +1 (905) 671-1625/+1 (416) 240-0958 Voice Mail: +1 (905) 671-1589 Established 1981. Offers complete business services

10.15.02 CALGARY MAILBOX/COURIER 918 16 Avenue NW Calgary, AB CANADA, T2M 0K3

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Tel.: +1 (403) 2829236 Fax: +1 (403) 282-7797 Established 1988. More than 500 clients. As the waiting time for a postal box in Calgary is more than a year, Calgary Mailboxes is an alternative for a box here and now. Street address also available. Can also provide Visa, MasterCard and Amex service cards.

10.15.03 CENTREPENEUR 96 Donegani Suite 1001 Pointe Claire, Quebec CANADA, H9R 2V4 Tel.: +1 (514) 630 6351 Fax: +1 (514) 694 7892 Established 1986. Provides clients with private lock box with a suite number which is accessible to client only. Full-scale computerized call centre, international call back service, fax-on-demand etc.

10.15.04 DIAMOND MAIL FORWARDING AND REMAIL SERVICE

2100 Bathurst Street Suite 112 Toronto, Ontario CANADA, M5N 2P2 Tel.: +1 (416) 783 2189 Established 1976. Caters to Pts worldwide.

10.15.05 WAYNE BUDD INC. Box 63

Eldorado, Ontario CANADA, KOK 1YO Tel.: +1 (613) 473 4838 Fax: +1 (613) 473 4443 Established 1976. A wide variety of hundreds of clients. Services include National and international remailing not just from Canada but from almost every major city in the world. Basic mail forwarding fee is $30 per quarter.

10.15-06 ICI OFFSHORE SERVICES Box 671 Providenciales TURKS & CAICOS ISLANDS British West Indies Email: thewindles@techno2000.com Website: http://www.nolimits.com/taxhaven/ Tax haven, trust and asset protection services. Establish your offshore structure early to avoid complications when you have established a large net worth. ICI provides a complete "one-stop" package including: establishing a trust offshore, then establishing an IBC with the shares held in trust, assistance in transferring of asset holdings to the new company/trust and investment management. Also, registered office, mail forwarding and secretarial services, resident agents, annual filing of documents as required, second citizenships and passports available.

10.15.07 10.15-08 10.15.09 10.15.10

10.16 Cayman Islands 10.16.01 10.16.02 10.16-03 10.16.04 10.16-05

10.17 China 10.17.01 10.17.02 10.17-03

10.18 Cook Islands 10.18.01 10.18.02 10.18-03

10.19 Costa Rica 10.19.01 WM DEL OESTE SA

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P. 0. Box 175 6150 Santa Ana COSTA RICA Tel.: +506 282-4160 Fax: +506 2824162 Full range of basic mail drop facilities. 10.19.02 10.19.03 10.19.04 10.19.05

10.20 Cyprus 10.20.01 GRYPHON CONSULTANTS LTD. Suite 102 8 Acropolis Avenue P. 0. Box 8770 CY-2082 Nicosia CYPRUS Tel.: +357 2 42 40 35 Fax: +357 2 49 88 24

Established 1994. Several hundred THE OFFSHORE MANUAL & DIRECTORY 10.20.02 10.20.03 10.21 Denmark 10.21.01 A/S KONTORSERVICE Købmagergade 2 DK-1150 Copenhagen K DENMARK Tel.: +45 33 33 88 33 Fax: +45 33 33 98 20 E-mail: kontorservice@kontorservice.dk Website: http://www.kontorservice.dk Prestige mailing address: DKK750 per month. 10.21.02 REGUS HOUSE Larsbjørnstraede 3 DK-1454 Copenhagen K Lautruphøj 1-3 DK-2750 Ballerup DENMARK Niels Juuls Gade 5 DK-1059 Copenhagen K Tel.: +45 33 37 72 10 & 33 32 25 25 Fax: +45 33 32 43 70 Website: http:,,"/www.regus.com Regus is a leading provider of business centre offices worldwide with over 150 prime locations in 29 countries. 10.21.03 TELEFON-SERVICE Naverland 2 DK-2600 Glostrup

DENMARK Tel.: +45 43 96 44 11 Fax: +45 43 42 05 35 Established 1973.

10.21.04 JBC BUSINESS CENTER - DOES NOT EXIST ANYMORE! Ostergade 22 DK- 1100 Copenhagen K DENMARK Tel.: +45 33 11 60 61 Fax: +45 33 11 60 68

10.21.05 EBM DENMARK A/S Mikkel Bryggers Gade 1 DK-1460 Copenhagen K DENMARK Tel.: +45 33 12 18 33

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Fax: +45 33 12 38 00 Established 1992. All basic mail drop services available.

10.21.06 POSTBOX-CENTRET Vesterbrogade 208 DK-1800 Frederiksberg C DENMARK

10.21.07 DANA ERHVERVS-SERVICE Tel.: +45 45 93 83 40

10.21.08 IH BUSINESS SERVICE A/S Tel.: +45 38 14 89 00 (Business) Fax: +45 38 10 87 09 (Mailing) Business services: telephone, secretarial, mail forwarding: Mailing services: fulfillment of orders, direct mailings.

10.21.09 TELEHUSET Tel.: +45 48 16 30 40 10.21.10 RESPONSUM Oster Voldgade 34 DK-1350 Copenhagen K DENMARK Tel.: +45 33 48 82 00

THE OFFSHORE MANUAL & DIRECTORY

Fax: +45 33 48 82 20 E-mail: responsum@responsum.dk Website: http://www.responsum.dk

10.21.11 INTERNATIONAL HOUSE Tel.: +45 32 52 02 11 E-mail: ik@bellacenter.dk

10.21.12 IB YOU OFFICE Lyngbyvej20 DK-21 00 Copenhagen 0 DENMARK Tel.: +45 70 25 10 70 Fax: +45 70 25 10 80 E-mail: dkh@post.tele.dk

Website: http://www.ibvouroffice.com 10.21.13 KONTORHUS 1 GLOSTRUP

Tel.: +45 43 43 44 44 Small offices for rent.

10.21.14 10.21.15

10.22 Dubai 10.22.01 SANPACIFIC INTERNATIONAL

P. 0. Box 22316 DUBAI Tel.: +971 4 223013 Fax: +971 4 227419 Established 1982. All basic mail drop services available.

10.22.02 10.22.03

10.23 El Salvador 10.23.01 RAFAEL TEJADA BARRIENTOS

Residential Altos de San Fernando Calle Principal, Casa 11 Antigua Calle a Huizucar San Salvador EL SALVADOR Tel.: +503 887 9996 Fax: +503 224 2297 Established 1991. All basic mail drop services

10.23.02 10.23.03

10.24 Finland

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10.24.01 EBM GENESIS TRUST Pietarinkatu 9 SF-00140 Helsinki FINLAND Tel.: +358 0 174801 Fax: +358 0 175446 Established 1986. Both street and PO Box addresses. All basic mail drop services available.

10.24.02 OCRA (SCANDINAVIA) LTD. Att.: Mr. Till Sahlgren World Trade Centre Aleksanterinkatu 17 SF00100 Helsinki 17 Tel.: +358 9 6969 2569 Fax: +358 9 6969 2565 Refer to item no. 12.02. 0 1.

10.24.03 10.25 France

10.25.01 DELTA SERVICES Centre d'Affaires 13, rue des Grandes Galand B.P. 414 THE OFFSHORE MANUAL & DIRECTORY

F-37554 Avertin Cedex FRANCE Tel.: +33 47 27 95 95 Fax: +33 47 27 89 64 Established 1990. All basic mail drop services available.

10.25.02 HO NETWORK SYSTEMS (EUROPEAN OFFICE) INC. European Sales Office Immeuble le Luzard 2 – Noisiel B. P. 217 F-77441 Marne-la-Vallee Cedex 2 FRANCE Tel.: +33 1 64 11 41 28 Fax: +33 1 64 11 41 42 Established 1967. More than 8,000 clients from all continents. Both street and PO Box mailing addresses available. All conceivable office services available. As part of an international network HQ Network Systems can provide office space and services in over 150 countries.

10.25.03 IBOS (INTERNATIONAL BUSINESS OFFICE SERVICE) 15, avenue Victor Hugo F-75016 Paris FRANCE Tel.: +33 1 44 28 18 00 Fax: +33 1 44 28 19 00 Established 1965. One of Paris' most prestigious street addresses available. Complete range of sophisticated office services available.

10.25.04 ITER 33, avenue Philippe Auguste F-75011 Paris FRANCE Tel.: +33 1 44 64 89 05 Fax: +33 1 43 71 93 60 Established 1980. All standard mail drop and office services available.

10.25.05 BBE 91, Fg St-Honore F-75008 Paris FRANCE Tel.: +33 1 44 71 36 36 Fax: +33 1 42 66 15 60 Website: http://www.bbe.fr Prestige mailing address. All services. Fully functional modem offices and meeting rooms to rent by hour-day-month.

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10.25.06 THE ANGLO FRENCH CONSULTANCY Tel.: +33 49 19 17 41 Fax: +33 49 19 17 42 Secretarial and translation services, assistance with business startups, finance etc.

10.25.07 WORLD-WIDE BUSINESS CENTRES NETWORK Bahnhofstrasse 52 CH-8001 Zurich SWITZERLAND Tel.: +41 1 214 62 62 Fax: +41 1 214 65 19 E-mail: wwbcn zurich@bluewin.ch Website: http://www.wwbcn.ch Business addresses, furnished offices, meeting facilities in over 100 cities worldwide.

10.25.08 WTC BUSINESS SERVICES Tel: +33 (0)4 92 38 80 00 E-mail: wtcinfo@wtc-sophia.com The first multimedia business center on the French Riviera: virtual offices, on-line, email, Internet direct access, high speed network connections, fully furnished offices.

10.25.09 CENTRE D'AFFAIRES Tel.: +33 (0)1 44 17 18 44 Fax: +33 (0)1 44 17 18 43 Paris/Etoile, facing te Arc de Triomphe. Prestigious offices with services.

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10.25.10 10.26 French Polynesia

10.26.01 VAIMIRI P. 0. Box 10 Huahine TAHITI French Polynesia Tel./Fax: +689 68 85 63 Established 1993. Basic mail drop services available. 10.26.02 10.26.03

10.27 Germany 10.27.01 BERLIN BUSINESS SERVICE

Schwedter Str. 266 D-1 0119 Berlin GERMANY Tel.: +49 30 323 1678 Fax: +49 30 327 5457 Established 1993. Complete range of services, including mass mailing and relay telecom worldwide.

10.27.02 BURO SERVICE Koblenzer Str. 37-39 D-53173 Bonn GERMANY Fax: +49 228 36 16 74 E-Mail: bsk(@attmail.com Established 1991. Prestigious mail drop address, both street and PO Box. Sophisticated telecom services available among many other services.

10.27.03 KONIG BURO MANAGEMENT Schwanthalerstr 12 D-80336 Munich GERMANY Tel.: +49 89 54 55 80 Fax: +49 89 55 74 43 Established 1988. Basic service charge only DEM 170 per month. A wide range of services available.

10.27.04 ROYCE OFFICE FREILASSING Meuchuen Str. 67 D-83395 Freilassing GERMANY

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Tel.: +49 8654 608 – 0 Fax: +49 8654 608 608 Established 1984. Associated with the worldwide Royce Business Club.

10.27.05 SCHLOSS AHRENTAL Consulting-Gesellschaft Dominik Graf von Spee D-53489 Sinzig GERMANY Tel.: +49 2642 42067 Fax: +49 2642 6145 E-Mail: mc@tsi-gmbh.de Established 1989. All basic services available.

10.27.06 LAIRCO BUSINESS SERVICES GmbH Lairco-Haus am Holzhausenpark Justinianstrasse 22 D-60322 Frankfurt am Main GERMANY Tel.: +49 69 95515-0 Fax: +49 69 595770 Established 1972. "We are at your service" Complete office services at two prestige addresses. Fully equipped offices for short or long term. Internationally trained office and professional staff at your disposal. Can be legally used as your corporate domicile for Germany/Europe.

10.27.07 EURO CITY EXECUTIVE OFFICE CENTER FRANKFURT THE OFFSHORE MANUAL & DIRECTORY

Tel.: +49 69 271360 Fax: +49 69 27136200 E-mail: eocf@gmx.de Furnished offices with secretarial service. Virtual offices (business address etc.). Conference rooms. Multilingual staff (also Japanese, Czech, Slovak, and Hungarian) with international banking experience. Flexible (by the hour, day, month...

10.27.08 10.27.09 10.27.10

10.28 Gibraltar 10.28.01 BUSINESS MATTERS LTD.

P. 0. Box 646 24 College Lane GIBRALTAR Tel.: +350 71697 Fax: +350 42642 Established 1989. £ 15 per month for mail and message service + p. & p. Both street and PO Box address available.

10.28.02 PRIVATE MAIL BOXES (GIB) LTD. Suite S8 ICC Centre Main Street Casemates GIBRALTAR Tel.: +350 42467 Fax: +350 42465 Established 199 1. Basic costs: £7 per month, annual box rental rate for small box: £85. Client includes private individuals, companies and banks. All basic services available.

10.28.03 ELITE BUSINESS SERVICES P. 0. Box 839 123 Main Street GIBRALTAR Tel.: +350 44555 Fax: +350 44888

10.28.04 MRW - Worldwide Couriers & Business Centre 28 City Mill Lane P.0. Box 561

76

GIBRALTAR Tel.: +350 42467/76216 Fax: +350 42465/76229 Mail boxes, translations, worldwide courier service, 24-hour service to major European cities.

10.28.05 10.28.06 10.28.07 10.28.08 10.28.09 10.28.10

10.29 Greece 10.29.01 EXUCUTIVE SERVICES LTD.

Athens Tower B Suite 506 2-4 Messogian Avenue GR-1 1527 Athens GREECE Tel.:+301 7783698 Fax:+301 7795509 Established 1972. Street address, secretarial and translation services available.

10.29.02 10.29.03

10.30 Grenada 10.30.01 10.30.02

THE OFFSHORE MANUAL & DIRECTORY

10.30.03 10.31 Guernsey

10.31.01 10.31.02 10.31.03 10.31.04 10.31.05

10.32 Hong Kong 10.32.01 MULTI-PRIVACY OFFSHORE

22/F Tai Sang Commercial Building 28 Hennessy Road HONG KONG Tel.: +852 2861 3833 Fax: +852 2861 2997

10.32.02 SOVEREIGN INTERNATIONAL Suites 1-3 16/F Kinwick Centre 32 Hollywood Road Central HONG KONG Tel.: +85 2542 1177 Fax: +85 2545 0550 Established 1977. More than 7.000 clients world-wide. Affiliated local branch offices in 8 countries all of which can be used as alternative mailing addresses to create impression of a truly international company. Basic forwarding fee US$400 per year.

10.32.03 10.32.04 10.32.05

10.33 Hungary 10.33.01 PRICOMM COMMUNICATIONS

Pf. 76 H-1426 Budapest HUNGARY Tel.: +36 20 312450 Fax: +361 1182396

77

E-mail: 100263.1263c@compuserve.com 10.33.02 10.33.03

10.34 India 10.34.01 THE BOMBAYITE

G-1 Mangal Sauera Talmiki Road Bombay 400 054 INDIA Tel.: +91 22 6490618 Fax: +91 22 6463996 Established 1979. All basic services available.

10.34.02 M/S MULTI DEALINGS No. 26, Narayanapillay Street Banglore 560 001 INDIA Tel.: +91 80 5599696 Fax: +91 80 5582880 Established 1980. All basic services available.

10.34.03 10.35 Ireland

10.35.01 10.35.02 10.35.03 10.35.04 10.35.05

10.36 Israel 10.36.01 BUSINESS CENTRE

THE OFFSHORE MANUAL & DIRECTORY

9 Dubnov St. Tel Aviv ISRAEL 64368 Tel.: +972 3 6965851 Fax: +972 3 6969231 Established 1980. All basic services available.

10.36.02 10.36.03

10.37 Isle of Man 10.37.01 JP COMPANY REGISTRATIONS (I0M) LTD.

3rd Floor 1 Athol Street Douglas ISLE OF MAN Tel.: +44 (0)1624 629 529 Fax: +44 (0)1624 629 662 Established 1991. Deals mainly in running the accountancy side of approx. 500 companies, but also handles forwarding and remaining services of their clients.

10.37.02 10.37.03 10.37.04 10.37.05

10.38 Italy 10.38.01 WORLD-WIDE BUSINESS CENTRES NETWORK

Headquarters and Business Centre: Via V. Monti 8 120123 Milan ITALY Tel.: +39 2-46712278 Fax: +30 2-48013233 E-mail: executive@executivenetwork.it Website: http://www.executivenetwork.it

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Your office in Italy: 9 major cities: Rome, Milan, Bologna, Brescia, Florence, Genoa, Naples, Turin and Verona. Mail, phone, fax, e- & voice mail. Furnished offices, prestigious address.

10.38.02 WORLD-WIDE BUSINESS CENTRES NETWORK Tel.: +41 1 214 62 62 Fax: +41 1 214 65 19 E-mail: wwbcn zurich@bluewin.ch Website: http://www.wwbcn.ch Business addresses, furnished offices, meeting facilities in: Austria, Belgium, France, Germany, Great Britain, Italy, Netherlands, Portugal and Switzerland. Sales office in Zurich.

10.38.03 10.38.04 10.38.05

10.39 Japan 10.39.01 UNIVES ASSOCIATES

Yppo No. 39 Yokohama 231-91, JAPAN Tel.: +81 45 251 7924 Fax: +81 45 252 3123 Established 1971.Offers a wide range of services.

10.39.02 10.39.03

10.40 Jersey 10.40.01 10.40.02 10.40.03 10.40.04 10.40.05

10.41 Jordan THE OFFSHORE MANUAL & DIRECTORY

10.41.01 10.41.02 10.41.03

10.42 Liberia 10.42.01 10.42.02 10.42.03

10.43 Liechtenstein 10.43.01 ADMINCO VERWALTUNGSAKTIENGESELLSCHAFT

Hinterbuhlen 684 P. 0. Box 363 FL-9493 Mauren LIECHTENSTEIN Tel.: +41 75 3737070 Fax: +41 75 3774910 Established 1979. 1.000+ clients worldwide. Both street address and/or PO Box addresses available. Full rangeof office services available.

10.43.02 INTERCOMPANY MANAGEMENT P. 0. Box 4431 CH-6304 Zug SWITZERLAND Fax: +41 41-7105084 E-mail: ic@intercompany.ch Website: http://www.intercompany.ch Liechtenstein and worldwide offshore companies, management and accountancy, international tax legal and trust services, bank introductions,, asset protection, trade support, telephone and mail forwarding.

10.43.03 10.43.04 10.43.05

10.44 Luxembourg

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10.44.01 10.44.02 REGUS

26 Boulevard Royal, 6th Floor L-2449 LUXEMBOURG GRAND DUCHY OF LUXEMBOURG Tel.: +352 22 99 99 1 Fax: +352 22 99 99 5499 E-mail: 106173.547@compuserve.com Website: http://www.recius.com Regus is the leading provider of business offices worldwide with over 150 prime locations in 29 countries available on a 'pay-as-you-use' basis.

10.44.03 10.44.04 10.44.05

10.45 Madeira 10.45.01 10.45.02 10.45.03

10.46 Malaysia 10.46.01 10.46.02 10.46.03

10.47 Malta 10.47.01 10.47.02 10.47.03 10.47.04 10.47.05

10.48 Marshall Islands 10.48.01 10.48.02

THE OFFSHORE MANUAL & DIRECTORY

10.48.03 10.49 Mauritius

10.49.01 10.49.02 10.49.03

10.50 Mexico 10.50.01 ARTESANIAS E INPORTACIONES, SA

Londres Street 190-4 06600, Mexico D.F. MEXICO Tel.: +525 207 5375 Fax: +525 207 6283 Basic mail drop facilities.

10.50.02 ROBERT CHALMERS P. 0. Box 575 Cabo San Lucas 23410, Mexico BCS MEXICO Tel./Fax: +52 114 30499 Established 1995. All basic mail drop services available.

10.50.03 10.51 Monaco

10.51.01 LSO MONACO "Le Concorde" 11, rue du Gabian Fontvielle MC-98000 MONACO Tel.: +377 9205 0350 Fax: +377 9205 0355

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One of Monacos most prestigious addresses. Offers full range of services. 10.51.02 10.51.03 10.51.04 10.51.05

10.52 Montserrat 10.52.01 10.52.02 10.52.03

10.53 Nauru 10.53.01 10.53.02 10.53.03

10.54 Netherlands 10.54.01 AZ OFFICE SERVICES

Nieuwe Haven 202 NL-2801 ED Gouda THE NETHERLANDS Tel.: +31.182.526644 Fax: +31.182.583977 E-mail: az@euronet.nl Established 1983. Full range of PT office services offered, including safety deposit boxes for spare passports, offshore bank statements etc. Clients may use a name other than his own while using this service although a contact address or telephone number is required for business mail.

10.54.02 WORLDWIDE - PRIVACY - DOES NOT EXIST ANY MORE! Minderbroedersstraat 3 Suite 219 NL4560 AE Hulst THE NETHERLANDS Tel.: +31.114.69.07.24 Fax: 31.114.69.07.23 Established 1994. Widely used by all kinds of individuals and businesses.

THE OFFSHORE MANUAL & DIRECTORY

10.54-03 Tel.: +31 183 40 33 99 Fax: +31 183 40 33 71 Confidential & professional accommodation, mail, phone and fax fully equipped offices, full secretarial/business services.

10.54.04 WORLD-WIDE BUSINESS CENTRES NETWORK Tel.: +41 1 214 62 62 Fax: +41 1 214 65 19 E-mail: wwbcn zurich@bluewin.ch Website: http://www.wwbcn.ch Business addresses, furnished offices, meeting facilities in: Austria, Belgium, France, Germany, Great Britain, Italy, Netherlands, Portugal and Switzerland. Sales office in Zurich.

10-54.05 10-54.06 10.54.07 10.54.08 10-57.09 10-57.10

10.55 Netherlands Antilles 10-55.01 10-55.02 10-55.03 10-55.04 10.55.05

10.56 Nevis 10-56.01 10.56.02 10.56.03

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10.57 Norway 10.57.01 10.57.02 10.57.03

10.58 Panama 10.58.01 CROSSROADS REMAILING SERVICE

P. 0. Box 87-3892 Panama City REPUBLIC OF PANAMA Tel./Fax: +507 224 9244 Established 1982. P. 0. Box address: US$85 per year. Bulk and remailing services.

10.58.02 INTERCOMPANY MANAGEMENT INC. - DOES NOT EXIST ANYMORE! P. 0. Box 74 Panama-5 REPUBLIC OF PANAMA Tel.: +507 263 6002 Fax: +507 264 8000 Established 1979. More than 2.000 international clients from all continents. Basic address and mailing service US$260 per year, plus expenses.

10.58.03 OFFSHORE MANAGEMENT INTERNATIONAL INC. P. 0. Box 6-5879 El Dorado Panama-6A REPUBLIC OF PANAMA Tel.: +507 227 2658 Fax: +507 227 1358 Established 1982. Offers all basic services.

10.58.04 STERN & CO S.A. Apartado 87-1085 Edifice Torre VIP 60 Piso Calle Ricardo Arias Panama City REPUBLIC OF PANAMA Tel.: +507 223 3134 THE OFFSHORE MANUAL & DIRECTORY

Fax: +507 223 3899 Established 1990. Clients from all over the world. Also offshore company formations of companies and trusts in Belize, Panama and British Virgin Islands, as well as management services and nominees.

10.58.05 ANDRES ARCHIBOLD Apartado 6396 Panama-5 REPUBLIC OF PANAMA Tel.: +507 224 4913 Fax: +507 221 0934 Established 1975. All basic services available.

10.58.06 10.58.07 10.58.08 10.58.09 10.58.10

10.59 Philippines 10.59.01 ASIAN REMAIL

P. 0. Box 3690 Manila 1099 PHILIPPINES Tel.: +632 810 22 66 Fax: +632 810 22 66 Established 1989. All basic mail drop services available.

10.59.02 SERVICES INTERNATIONAL 1013 Park Homes Muntinlupa PHILIPPINES

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Fax: +44 (0)7000 740125 Established 1992. International mail drop service: USA, Hong Kong, UK, Philippines, Australia. Mail forwarding, street address, hotel address, typing, desktop publishing, Filipino contacts, live 24 hour phone answering, fax- & voice-mail, call diversion, free courier and discount luxury travel to Asia.

10.59.03 CURZON PRIVACY SERVICES E-mail: info@curzoninc.com Website: http://www.curzoninc.com "The PT Friendly Mail Drop - protect the privacy and confidentiality of your mail, voice and fax messages, which are being compromised by certain agencies, organizations and individuals on a regular basis. Have all your mail, voice and fax messages routed via the Philippines, in South East Asia. Your true identity and location will remain private and confidential, no identification or signed forms are required, mail can be received under any number of names or aliases; mail can be forwarded at any frequency or held securely for any period, minimal records are kept in separate locations; there are no hidden or "extra" charges for incoming/forwarded mail, efficient and trustworthy service. Services include: street mailing address; mail forwarding; remailing; telephone answering service and forwarding; fax forwarding; your own e-mail address; auto responder. Rates: US$30 per month, payable 3 months in advance; postage deposit: US$50.

10.59.04 10.59.05 10.60 Poland

10.60.01 EMPIRE MAILING OFFICE Ul. Walczaka 6 PL-63-400 Ostrow Wlkp POLAND Tel.: +48 64 360 848 Fax: +48 64 366 571 Established 1992. Basic services available.

10.60.02 OCRA POLSKA Att.: Mr. Krzysztof Kubala Bajonska 9, PL-03-963 Warszawa POLAND

Tel.: +48 22 617 7173 Fax: +48 22 616 0957 Refer to item no. 12.02. 0 1.

10.60-03 10.61 Portugal

10.61.01 WORLD-WIDE BUSINESS CENTRES NETWORK Tel.: +41 1 214 62 62 Fax: +41 1 214 65 19 E-mail: wwbcn zurich@bluewin.ch Website: http://www.wwbcn.ch Business addresses, furnished offices, meeting facilities in: Austria, Belgium, France, Germany, Great Britain, Italy, Netherlands, Portugal and Switzerland. Sales office in Zurich.

10.61.02 INTERNATIONAL COMPANY SERVICES (PORTUGAL) LIMITADA Parque Empressarial Algarve, E.N. 125 Apartado 246 8400 Lagoa PORTUGAL Tel.: +41 (082) 342601 Fax: +41 (082) 342259 E-mail: por-info@icsI.com Ready-made Portuguese & Madeira limited companies; offshore trading companies.

10-61.03 10.62 Russia

10.62.01 POST INTERNATIONAL - DOES NOT EXIST ANYMORE! M. Putinovsky PEP "Novo Mir" Building Moscow 103782 RUSSIA Tel.: +7 209 9168 Fax: +7 200 3858 Widely used by foreign companies and individuals living in Moscow.

83

10.62.02 10.62.03 10.62.04 10.62.05

10.63 St. Lucia 10.63.01 IF CRAICUN

P. 0. Box 1764 Castries ST. LUCIA West Indies Tel./Fax: +1809 450 2890 Established 199 1. P. 0. Box address US$ 10 per month. Telephone/fax forwarding, Internet, offshore company formation service.

10.63.02 10.63.03

10.64 St. Vincent 10.64.01 10.64.02 10.64.03

10.65 Sark 10.65.01 PROFORM COMPANY SERVICES LIMITED

25a Priestgate Peterborough PE1 1JL UNITED KINGDOM Tel.: +44 (0)1733 893455 Fax: +44 (0)1733 892512 UK & offshore companies. Thorugh worldwide professional representation Proform can arrange incorporation, domiciliation, nominee directors and shareholders, administration in tax-free Sark, bank introductions, and offshore trusts.

10-65.02 SARK OFFICE SERVICES

Clos a Jaon SARK GY9 OSF (via Guernsey) Channel Islands E-mail: sarkoffs@sark-office-services.com

10.65.03 10.65.04 10.65.05

10.66 Seychelles 10.66.01 MOREL

P. 0. Box 762 Victoria Mahe SEYCHELLES P. 0. Box address costs US$100 per year.

10.66.02 10.66.03

10.67 Singapore 10.67.01 APAC Development (Singapore) Pte. Ltd.

20 Outrarn Park 0 1 -211 Singapore 16020 REPUBLIC OF SINGAPORE Tel.: +65 297 8098 Fax: +65 297 8090

10.67.02 10.67.03

10.68 South Africa 10.68.01 JEAN PEROT

P. 0. Box 3311 Cramerview 2060 REPUBLIC OF SOUTH AFRICA Tel./Fax: +27 11 789 6217 Established 1983. Basic mail drop services available.

10.68.02 OVERSEAS COMPANY REGISTRATION AGENTS (SOUTH AFRICA) (PTY) LTD. 11 A Queen Street PO Box 863

84

Durbanville Cape Town 7551, REPUBLIC OF SOUTH AFRICA Tel.: +27 21 962 454 Fax: +27 21 962 248 Email: plexus@iafrica.com Refer to item no. 12.02. 0 1.

10.68.03 10.69 Spain

10.69.01 G. BRUCKE Edifico Los Angeles Apartado 32 San Pedro Alcantara E-29670 Marbella SPAIN Tel.: +95 2780 621 Fax: +95 2780 621 Established 1989. Basic mail drop services available.

10.69.02 WORREN STAFF SA Orense, 68 E-28020 Madrid SPAIN Tel.: +34 1 570 56 00 Fax: +34 1 570 28 07 Established 1980. Basic mail drop services available.

10.69.03 10.69.04

10.69.05 10.69.06 10.69.07 10.69.08 10.69-09 10.69.10

10.70 Sweden 10.70.01 RAGIMA AB

Box 994 S-1 1479 Stockholm SWEDEN Tel./Fax: +46 8 15 52 10 E-mail: ronnie.malm@netcom.se Established 1990. More than 2.000 clients worldwide.

10.70.02 OCRA SWEDEN Att.: Mr. Bjarne Borg Box 23008 Upplandsgatan 83 S-1 0435 Stockholm SWEDEN Tel.: +46 8 334 720 Fax: +46 8 322 370 Refer to item no. 12.02. 0 1.

10.70.03 10.71 Switzerland

10.71.01 THE INTERNATIONAL MAIL SERVICE P. 0. Box 1209 CH-9001 St. Gallen SWITZERLAND Fax: +41 71 28 77 69 Fax and mail drop service costs LIS$ 200 per year plus p & p.

10.71.02 INTERCOMPANY MANAGEMENT & TRUST CORP. P. 0. Box 4431 CH-6304 Zug SWITZERLAND Tel.: +41 42 23 14 33 Fax: +41 42 22 50 84 Established 1995. More than 500 international clients. Member of the Intercompany Group established 1965. All kinds of offshore services available. Basic costs CHF 3.000 per year. Both street and PO Box address available, plus all other basic services.

85

10.71.03 BUSINESS ADVISORY SERVICES S.A. 7 Rue Muzy CH-1207 Geneva SWITZERLAND Tel.: +41 736 05 40 Fax: +41 786 06 44 Telex: 413222 All basic mail drop and offices services. Formation, domiciliation and administration of Swiss and foreign companies. Furnished offices and conference rooms for daily or monthly rental. International law and taxes.

10.71.04 PTS SERVICES Att.: Mr. Peters, Coordinator Postfach 1209 CH-9001 St. Gallen SWITZERLAND Fax: +411-274-2005 E-mail: info@ayoc.com Cost is US$320 per annum for one year service, plus US$50 minimum postage deposit

10.71.05 AYOC Attn. Mr. Smith Suite # 270 23 rue Lecourbe 75015 Paris France Facsimile International dialing code + 33-1-53-01-31-19

100’s of mail drops world available, from Abu Dubi to Zanzibar, Ayoc is your best bet for a mail drop. "Your Swiss address. Enjoy Swiss privacy & efficiency with a prestigious Swiss address, fax, phone, voice mail, anonymous remail, email address, instant forwarding, free encryption disk & easy instructions, faxback at 85% discount - an inclusive under E500 per year. "

10.71.06 WORLD-WIDE BUSINESS CENTRES NETWORK Tel.: +41 1 214 62 62 Fax: +41 1 214 65 19 E-mail: wwbcn zurich@bluewin.ch Website: http://www.wwbcn.ch Business addresses, furnished offices, meeting facilities in: Austria, Belgium, France, Germany, Great Britain, Italy, Netherlands, Portugal and Switzerland. Sales office in Zurich.

10.71.07 CITY TELEPHONE & OFFICE-SERVICE LTD. Bahnhofstrasse 44 CH-7002 Chur SWITZERLAND Tel.: +41 81 255 3333 Fax: +41 81 252 3340 Individual telephone answering and secretarial service, representative and corporate domicile.

10.71.08 OFFICE SERVICES Jupiterstrasse 56 CH-8032 Zurich SWITZERLAND Tel.: +41 1 382 0356 Fax: +41 1 382 0153

10.71.09 10.71.10

10.72 Thailand 10.72.01 10.72.02 10.72.03

10.73 Trinidad and Tobago 10.73.01 IRWIN M. BARRY

Exchange Lots Couva TRINIDAD West Indies Tel.: +809 636 3995 Established 1988. Basic mail drop facilities available.

10.73.02 REYES INVESTMENT ENTERPRISE LTD.

86

P. 0. Box 3356 Maraval TRINIDAD West Indies Tel./Fax: +809 624 3307 Established 1988. Also company formation service.

10.73.03 10.74 Tunisia

10.74.01 10.74.02 10.74.03

10.75 Turks & Caicos 10.75.01 10.75.02 10.75.03 10.75.04 10.75.05

10.76 United Arab Emirates 10.76.01 10.76.02

10.77 United Kingdom

10.77.01 BUSINESS CENTRE Standbrook House 2-5 Old Bond Street Mayfair GB-London W1X3TB GREAT BRITAIN Tel.: +44 (0)171 499 9192 Fax: +44 (0)171 499 7517 Telex: 262690 NHBS G Established April 1960. "We run your office. You run your business" , Prestige street address E40 for per month. Elegant private office for as little as £1.02 per hour. All basic services available.

10.77.02 LEYTON OFFICE SERVICES 2 Harrington Road Leytonstone London E11 4QW UNITED KINGDOM Tel.: +44 (0) 20 7681-3167 Fax: +44 (0) 20 7681-3168 info@London-business-services.co.uk Established 1986. Office service, mail drop and various PT offers. Total anonymity guaranteed. Basics El 15 per year, fax E40 per year. Remailing, mailing lists, secretarial service, PT reports etc. Clients may use a name other than his own while using this service. A cheque cashing facility is also available against a 10% commission.

10.77.03 THE LINK Tel.: +44 (0)7050 139566 Fax: +44 (0)7050 139577 Website: http://www.thelink.co.uk "The Ultimate Maildrop". Central London address. Personalised, live phone answering on own line. Postal forwarding. Email and fax forwarding. Web Site response forwarding. Free Internet Web Site.

10.77.04 ACCOMODATION ANSWERING COMPANY 100 Austin Fields Kings Lynn Norfolk PE30 1 RS UNITED KINGDOM Tel.: +44 (0)1553 691 631 Fax: +44 (0)1553 768 372 Established 1987. Both street and PO Box addresses available.

10-77.05 ANGEL BUSINESS SERVICES 14 Angel Hill Tiverton Devon EX16 6PE UNITED KINGDOM Tel.: +44 (0)1884 255273 Fax: +44 (0)1884 253949

87

Established 1994. All basic services available. 10.77.06 ANSWERLINK PLC

The Italian Building Suite 300 Dockhead GB-London SE1 2BS BRITAIN Tel.: +44 (0)171 231 5000 Fax: +44 (0)171 231 9928 Prestige London address.

10.77.07 CHESHAM EXECUTIVE CENTRE 150 Regent Street GB-London W1R 5FA GREAT BRITAIN Tel.: +44 (0)171 734 5354

Fax: +44 (0)171 734 4166 E-mail: 100446.3176@compuserve.com Established 1965. Basic fee: E30 per month. Hundreds of international clients at this prestige address.

10.77.08 EMS (EURO MAIL SERVICES) 18 Gillibrand Street Chorley Lancashire PR7 2EJ UNITED KINGDOM Tel./Fax: +44 (0)1257 416024 Established 1992.

10.77.09 EXECUTIVE OFFICES/RIVINGTON BUSINESS CENTRE Rivington House 82 Great Eastern Street London EC2A 3JL GREAT BRITAIN Tel.: +44 (0)171 739 8410 Established 1983. Mail, telephone, telex & fax for E75 per quarter. Lets also small office suites out.

10.77.10 "HOLD EVERYTHING" Suite 401 302 Regent Street GB-London W1R 6HH GREAT BRITAIN Tel.: +44 (0)171 580 4242 Fax: +44 (0)171 580 4729 Established 1979. Hundreds of clients from an over the world and from all kind of businesses. Choice of two street mailing addresses or PO Box in Central London.

10.77.11 IBC (INTERNATIONAL BUSINESS CONSULTANCY INC.) 72 New Bond Street GB-London W1Y 9DD GREAT BRITAIN Tel.: +44 (0)171 493 0037 Fax: +44 (0)171 629 1591 Established 1991. Basic mail forwarding fee: US$395. More than 5.000 international clients. Can arrange opening of bank accounts and Visa and MasterCard use, also transfer money orders and cheques for clients.

10.77.12 INTERCOMM Pewsey House Porthkea Truro Cornwall TR3 6XA UNITED KINGDOM Tel.: +44 (0)1872 261410 Fax: +44 (0)1872 260957 Established 1993. Mainly overseas clients. Can arrange low profile address inside and outside UK from £400upwards. Also, telecom relay facilities includes voicemail, fax via Internet and email.

10.77.13 INTERMART (UK REP OFFICE) 29 Welbeck St GB-London W M 8DA GREAT BRITAIN Tel/Fax.: +44 (0)181 964 1821

88

Established 1968. Hundreds of clients from all continents. Offers impressive round-the-clock telecommunications service, remote fax mail boxes, on demand notice boards and fax-on-demand publishing. Street and P.O. Box addresses available. Can also open bank accounts and provide secured Visa cards with no disclosures.

10.77.14 JOHN LISTER LTD. Manor House Farm Common Road Dorney, Royal Berks. SL4 6PX UNITED KINGDOM

89

90

THE OFFSHORE MANUAL & DIRECTORY

Tel.: +44 (0)1628 669 600 Fax: +44 (0)1628 660 699 Established 1947. All basic maildrop services available.

10.77.15 KIRKGATE BUSINESS CENTRE Chantry Bridge Wakefield West Yorkshire WF1 5DL UNITED KINGDOM Tel.: +44 (0)1924 201275 Fax: +44 (0)1924 200581 Established 199 1. All basic maildrop services available.

10.77.16 MAILMASTERS INTERNATIONAL LTD. 194 Shoreditch High Street GB-London El 6LG GREAT BRITAIN Tel.: +44 (0)171 247 9556 Fax: +44 (0)171 247 9611 Established 1995. All basic maildrop services available.

10.77.17 PARAMOUNT BUSINESS SERVICES Clayton House 59 Piccadilly Manchester M1 2AQ UNITED KINGDOM Tel./Fax: +44 (0)161 236 5046 Established 1947. All basic maildrop services available.

10.77.18 POSTHASTE MAIL HANDLING SERVICES 55 Derby Road Croydon Surrey CRO 3SF UNITED KINGDOM Tel.: +44 (0)181 688 8144 Fax: +44 (0)181 760 0449 Established 1979. Full range of services which also include CV preparation/ guidance/updating.

10.77.19 SEYMOUR SERVICES 11 Seymour Road Hampton Hill Middlesex TW 12 1DD UNITED KINGDOM Tel.: +44 (0)181 941 8706 Established 1993. Low profile residential mailing address. This maildrop does not engage in high profile advertising, new clients are obtained through word of mouth recommendation.

10.77.20 SPEEDPOST St Mary's Business Centre 29 Manor Road Colchester Essex C03 5DP UNITED KINGDOM Established 1994. Fast growing maildrop directed at business people.

10.77.21 STERLING WESTMINSTER INTERNATIONAL LTD. Independent House 178 Brompton Road London SW3 1 HO GREAT BRITAIN Tel.: +44 (0)171 581 3551 Fax: +44 (0)171 581 3671 E-mail: 100526.3226@compuserve.com Established 1979. Specializes in helping non-residents of the UK.

10.77.22 HO BUSINESS CENTRES Tel.: +44 (0)171 917 9619 Fax: +44 (0)171 917 6002 E-mail: info@hqnet.com

THE OFFSHORE MANUAL & DIRECTORY

Fully staffed & furnished offices in 150 prestigious locations worldwide. Personalized telephone answering. Fulltime or part-time.

10.77.23 BUSINESS CLUB MEMBERSHIP Mayfair GB-London W1 GREAT BRITAIN Tel.: +44 (0)171 493 42 11 Fax: +44 (0)171 493 42 20 Prestigious address, access to business support services, full support, personalised telephone answering.

10.77.24 CITIBOX South Kensington Branch: 2 Old Brompton Road GB-London SW7 3DQ GREAT BRITAIN Tel.: +44 (0)171 584 8648 Fax: +44 (0)171 581 4445 Mayfair Branch: 2 Lansdowne Row Berkely Square GB-London W 1 X 8HL GREAT BRITAIN Tel.: +44 (0)171 543 7700 Fax: +44 (0)171 493 4935 Established 1988. Private mail boxes and business services. Private and confidential. Secure mailbox + key. Fax. No. (incoming free). Answering service/voicemail. Most competitive prices.

10.77.25 10.77.26 10.77.27 10.77.28 10.77.29 10.77.30

10.78 United States 10.78.01 EMPIRE STATE BUSINESS CENTER, INC.

Empire State Building Suite 3304 350 Fifth Avenue New York City, NY 10118-0069 U. S. A. Tel.: +1 (212) 736-8072 Fax: +1 (212) 562-1135 E-mail: ESOS350@aol.com Established 1953. Mail address US$89 per month. Offers a wide range of services from "Big Apple's" best known address. Mail received and forwarded, phone answering, desk space, fax services, furnished offices, conference rooms, notary public.

10.78.02 A-OK BUSINESS SERVICES Suite 106 350 Ward Avenue Honolulu, HI 96814 U. S. A. Tel.: +1 (808) 5912983 Fax: +1 (808) 596-0940 Established 198 1. Basic fee: US$150 per annum.

10.78.03 AMERICAN POST BOX & ANSWERING SERVICE 1223 Broadway Suite 101 Santa Monica, CA 904042770 U. S. A. Tel.: +1 (310) 451-5439 Fax: +1 (310) 393 0722 Established 1975. Business or personal use for professionals and individuals.

91

92

10.78.04 ATLANTIC MAIL PLUS

406 A E 1st St. Long Beach, CA 90802 U. S. A. Tel.: +1 (310) 590-0503 Fax: +1 (310) 435-3731 Established 1985. More than 500 clients, many of whom living or vacationing overseas, sailors, truck drivers and retired people. Street or PO Box address for US$25 per month.

10.78.05 BEE'S BUSINESS & MAIL SERVICES, INC. 1400 Colorado St. Suite C Boulder City, NV 89005 U. S. A. Tel.: +1 (702) 293-5361 Fax: +1 (702) 294-8460 Established 1976. Services also include use of toll free telephone number, as well as setting up of Nevada corporation, limited partnerships and living trusts.

10.78.06 COPY SHIP FAX PLUS 159 Pearl Street Essex Junction, VT 05452 U. S. A. Tel.: +1 (802) 879-3719 Fax: +1 (802) 879-3754 E-mail: copyship@aol.com Established 1992. Basic maildrop services.

10.78.07 CORPORATE OFFICE SERVICE, INC. 005 Terminal Way, 110 Reno, NV 89502 U. S. A. Tel.: +1 (702) 3247676 Fax: +1 (702) 324-6266 Established 1993. Several hundred US clients seeking privacy and foreign nonresidents wanting US address.

10.78.08 MAILBOXES - DOES NOT EXIST ANYMORE! 1413 K St., NW - 1st Floor Washington, DC 20005 U. S. A. Tel.: +1 (202) 682-7382 Fax: +1 (202) 371-9319 Established 1970. Favored by international institutions and associations, lawyers. Basic mail forwarding fee: US$75 per quarter, plus postage.

10.78.09 THE MAIL DEPOT 2961 Industrial Road Las Vegas, NV 89109 U. S. A. Tel.: +1 (702) 732-4530 Toll Free Tel.: +1 (800) 634-6268 Fax: +1 (702) 732 8908 Established 1979. Clients include over 1.500 international businesses. Street or PO Box mailing address available. For those in business who do not need an office but must comply with license regulations, The Mail Depot can arrange a suitable business license display. Their facilities are approved by Clark County. The Mail Depot can also employ a Foreign Corporation Resident Agent on an annual basis for a modest fee of US$ 100. Mail forwarding costs US$1.50 per item.

10.78.10 THE MAIL POST 2421 West Pratt Chicago, IL 60645 U. S. A. Tel.: +1 (312) 764-0100 Toll Free Tel.: +1 (800) 890-3199 Fax: +1 (312) 764-1900 Established 1981. Basic maildrop services includes voice mail service which allows client his own unique phone number which can easily be set up or changed from any

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touch-tone phone. 10.78.11 MAIL PLUS

17336 Harper Detroit, MI 48224 U. S. A. Tel.: +1 (313) 885-1766 Fax: +1 (313) 885-1181 Established 1984. Mail box rental US$ 10 per month with 3 months minimum.

10.78.12 MAIL STATION USA 10387 Friars Road San Diego, CA 92120 U. S. A. Tel.: +1 (619) 282-9238 Established 1987. Basic maildrop service for private individuals and businesses.

10.78.13 MAIN STREET SERVICENTER 615 Main Street Stroudsburg, PA 18360-2025 U. S. A. Tel.: +1 (717) 4214400 Fax: + 1 (717) 421 -4310 Established 1975. All basic maildrop services. Acts also as a Western Union agency and can as such issue money orders as well as transmit and receive funds through Western Union.

10.78.14 NEW YORK EXECUTIVE OFFICE INC. - DOES NOT EXIST ANYMORE! 271 Madison Avenue New York, NY 10016 U. S. A. Tel.: +1 (212) 972-9617 Fax: +1 (212) 972-9637 E-mail: info@nyoffice.com Established 1993. Worldwide clientele ranging from individuals to companies engaged in a wide variety of professional business activities. 271 Madison Avenue mail address costs US$30 per month, US$45 per month for 244 Fifth Avenue mail address. Deposit: US$150.

10.78.15 ORLANDO MAIL DROP (Since 1981) P. 0. Box 608039 Orlando, FL 32860-8039 Street Address: 1250 Mt. Homer Rd., #8 Eustis, FL 32726 U. S. A. Tel.: +1 (352) 357-3933 Fax: +1 (407) 862-6690 North American Consultation Line, US$3.00 per minute: 10:30 AM - 3:30 PM Monday-Friday: 1-900-225-5572 or 1-900-CALL-JPC E-mail: maildrop@202020tech.com Website: http://www.oriandomaildrop.com Established 1981. Offers all basic maildrop services (PO Box: 6 months US$58, street address: US$108, both: US$142). Mail Receiving/Forwarding, No Subscribers Remailing: US$1.00 per stamped letter, as are many other privacy services. Probably one of the world's best maildrops! Through Orlando Mail Drop you can for US$ 10 also buy a list of local Orlando banks naming a bank contact officer. Some offer Visa, MasterCard and Bank by Mail Services. A wide selection of PT literature is also available through Orlando Mail Drop.

10.78.16 PONY EXPRESS DEPOT 12841 Hawthorne Blvd. Hawthorne, CA 90250 U. S. A. Tel.: +1 (310) 675-4435 Fax: +1 (310) 675-4657 Established 1980. About 700 clients from all over the world. PO Box service costs US$9 per month.

10.78.17 THE POSTAL COLLECTION

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976 W. Foothill Blvd. Claremont, CA 91711-3399 U. S. A. Tel.: +1 (909) 625-3887 Fax: +1 (909) 625-3883 Established 1988. Offers basic maildrop service.

10.78.18 SHAKER SECRETARIAL SERVICE INC. 20600 Chagrin Blvd. Suite 503 Cleveland, OH 44122-5334 U. S. A. Tel.: +1 (216) 752-3400 Fax: +1 (216) 751-0546 Established 1959. Street address available and advanced secretarial services for the mobile businessman, including tape transcription offered via 24 hour telephone dictation line.

10.78.19 U.S. CORPORATION SERVICES, INC. 2200 A Douglas Boulevard, Suite 130 Roseville, CA 95661 U. S. A. Tel.: +1 (916) 783-2994 Toll Free: (800) 352-0533 Fax: +1 (916) 783-3005 Website:http://www.uscorporations.com Offers formation of US Corporations (Florida, Montana, Nevada, Oregon, Texas & Utah), assistance with U.S. immigration, complete mail forwarding services (including phone & fax services), opening of bank accounts, Visa cards, venture-capital-service, background research of U.S. companies and individuals and legal services.

10.78.20 GLOBAL BUSINESS SOLUTIONS INC. 7173 Construction Court San Diego, CA 92121 U. S. A. Tel.: +1 (619) 578-7541 Fax: +1 (619) 578-0238 Tax-free Wyoming corporation or LLC US$295. Privacy protection, US bank accounts, US immigration, all office services.

10.78.21 AT 67 WALL STREET 24th Floor Tel.: +1 (212) 943-1111 Fax: +1 (212) 943-2300 E-mail: sri@sri-nycom Website: http://www.sri-ny.com Wall Street office address.US$99 per month. Mail receiving and forwarding. When in New York rent office conference room. Your own (212) phone answered by live operators in your company name. Voice-mail, paging and patching (connecting you to caller. Telex and facsimile (regular and broadcast transmissions). Secretarial and word processing services including mass mailings. Office's and desk space in beautiful corporate setting with an attended reception area.

10.78.22 10.78.23 10.78.24 10.78.25 10.78.26 10.78.27 10.78.28 10.78.29 10.78.30

10.79 Uruguay 10.79.01 10.79.02 10.79.03

10.80 Vanuatu 10.80.01

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976 W. Foothill Blvd. Claremont, CA 91711-3399 U. S. A. Tel.: +1 (909) 625-3887 Fax: +1 (909) 625-3883 Established 1988. Offers basic maildrop service.

10.78.18 SHAKER SECRETARIAL SERVICE INC. 20600 Chagrin Blvd. Suite 503 Cleveland, OH 44122-5334 U. S. A. Tel.: +1 (216) 752-3400 Fax: +1 (216) 751-0546 Established 1959. Street address available and advanced secretarial services for the mobile businessman, including tape transcription offered via 24 hour telephone dictation line.

10.78.19 U.S. CORPORATION SERVICES, INC. 2200 A Douglas Boulevard, Suite 130 Roseville, CA 95661 U.S. A. Tel.: +1 (916) 783-2994 Toll Free: (800) 352-0533 Fax: +1 (916) 783-3005 Website: http://www.uscorporations.com Offers formation of US Corporations (Florida, Montana, Nevada, Oregon, Texas & Utah), assistance with U.S. immigration, complete mail forwarding services (including phone & fax services), opening of bank accounts, Visa cards, venture-capital-service, background research of U.S. companies and individuals and legal services.

10.78.20 GLOBAL BUSINESS SOLUTIONS INC. 7173 Construction Court San Diego, CA 92121 U. S. A. Tel.: +1 (619) 578-7541 Fax: +1 (619) 578-0238 Tax-free Wyoming corporation or LLC US$295. Privacy protection, US bank accounts, US immigration, all office services.

10.78.21 AT 67 WALL STREET 24th Floor Tel.: +1 (212) 943-1111 Fax: +1 (212) 943-2300 E-mail: sri@sri-nycom Website: http://www.sri-ny.com Wall Street office address. US$99 per month. Mail receiving and forwarding. When in New York rent office conference room. Your own (212) phone answered by live operators in your company name. Voice-mail, paging and patching (connecting you to caller. Telex and facsimile (regular and broadcast transmissions). Secretarial and word processing services including mass mailings. Office's and desk space in beautiful corporate setting with an attended reception area. 10.78.22 10.78.23 10.78.24 10.78.25 10.78.26 10.78.27 10.78.28 10.78.29 10.78.30

10.79 Uruguay 10.79.01 10.79.02 10.79.03

10.80 Vanuatu 10.80.01

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10.80.02 10.80.03

10.81 Venezuela 10.81.01 10.81.02 10-81.03

10.82 Western Samoa 10.82.01 10.82.02 10.82.03

10.83 Business Center Office Networks & Internet/Virtual Office Services 10.83.01 JFAX.COM

60 Spring Street New York, NY 10012 U. S. A. Toll Free (US Orders only): +1 888-GET-JFAX Tel.: +1 (310) 966-1818 E-mail: sales@jfax.net Website: http://fax.com Your office in Cyberspace: For a one-time setup fee of US$15 and just US$12.50 a month, you get a JFAX phone number in any city on the JFAX global network and unlimited number of inbound voice mail and faxes in over 50 major cities and area codes around the globe. Faxes and phone calls are compressed into a digital file and e-mailed to you wherever you may be. An offshore company run from your back-room can seem like a world-wide corporation. This is how JFAX works: Someone sends you a fax or leaves a voice-mail message on your unique JFAX phone/fax number. The audio or fax is compressed and rushed via the Internet to your e-mail. You listen to the original audio message or view the original fax, complete with graphics, on free software from JFAX 10.83.02 PT SHAMROCK LTD.

PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations, GSM sin chips, mobile and much more!

10.83.03 VIRTUAL OFFICE

Tel.: +44 (0)171 917 9927 Telephone based business support service, Piccadilly address.

10.83.04 REGUS Tel.: 00800 5222 5333 (international Hotline) Tel.: +44 (0)1784 898-444 (UK Sales Hotline: For information and reservations) E-mail: contact@regus.com Website: http://www.reclus.com Regus is the leading provider of business centre offices worldwide with over 220 prime locations in 29 countries. Each Regus office is fully furnished, staffed and equipped, complete with the latest telecommunications technology and secretarial support, and available immediately on a 'pay-as-you-use' basis.

10.83.05 WORLD-WIDE BUSINESS CENTRES NETWORK Tel.: +41 1 214 62 62 Fax: +41 1 214 65 19

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E-mail: wwbcn zurich@bluewin.ch Website: http://www.wwbcn.ch Business addresses, furnished offices, meeting facilities in: Austria, Belgium, France, Germany, Great Britain, Italy, Netherlands, Portugal and Switzerland. Sales office in Zurich.

10.83.06 SOVEREIGN INTERNATIONAL Suites 1-3 16/F Kinwick Centre 32 Hollywood Road Central HONG KONG Tel.: +85 2542 1177 Fax: +85 2545 0550 Established 1977. More than 7. 000 clients world-wide. Affiliated local branch offices in 8 countries all of which can be used as alternative mailing addresses to create impression of a truly international company. Basic forwarding fee US$400 per year.

10.83.07 HO NETWORK SYSTEMS (EUROPEAN OFFICE) INC. European Sales Office Immeuble le Luzard 2 – Noisiel B. P. 217 F-77441 Marne-la-Vallee Cedex 2 FRANCE Tel.: +33 1 64 11 41 28 Fax: +33 1 64 11 41 42 Established 1967. More than 8, 000 clients from all continents. Both street and PO Box mailing addresses available. All conceivable office services available. As part of an international network HO Network Systems can provide office space and services in over 150 countries.

10.83.08 ROYCE-OFFICE SALZBURG Paracelsusstrasse 11 A A-5020 Salzburg AUSTRIA Tel.: +43 (662) 86810 Fax: +43 (662) 8681 111 E-mail: 100024.2471@compuserve.com Established 1993. Belongs to the Royce Business Club organisation which gives you access to their strategically placed serviced offices all over the world. Operates fully comprehensive mailing service. Can also open anonymous bank accounts for clients.

10.83.09 WTC BUSINESS SERVICES Tel: +33 (0)4 92 38 80 00 E-mail: wtcinfo@wtc-sophia.com The first multimedia business center on the French Riviera: virtual offices, on-line, email, Internet direct access, high speed network connections, fully furnished offices.

10.83.10 INTERNATIONAL LEGAL SERVIVES LTD. 1st Floor 244 Main Street Tel.: +34 39042969 Fax: +34 54882733 GIBRALTAR Tel. (USA): +1 (617) 531-2066 Tel. UK): +44 (0) 171 681 1935 E-mail: info@2ndpassports.com Website: http://www.2nd-passports.com Offers standard passports, diplomatic passports, drivers license, trusts, corporations, banking & credit cards, bancorps, bank charter, mailing services, privacy advice.

10.83.11 CURZON PRIVACY SERVICES E-mail: info@curzoninc.com Website: http://www.curzoninc.com The PT friendly maildrop - offering numerous PT related products and services including private and confidential maildrop services, bank accounts, anonymous GSM cards and related publications. Find many useful links in our resources sections or visit "CPS Offshore Forums" - public web based forums on PT Lifestyle, Second Passports, Offshore Banking, Tax Havens and On-line Privacy.

THE OFFSHORE MANUAL & DIRECTORY

10.83.12 10.83.13 10.83.14 10.83-15

10.84 Various Countries 10.84.01 ASIAN REMAIL P.O. Box 3690 Manila 1099 PHILIPPINES Tel.: +63 2 821 72 03 Fax: +63 2 896 64 03 Mail forwarding, remailing, fax services, secretarial and administration services.

10.84.02 10.84.03 10.84.04 10.84.05 11 MISCELLANEOUS

Check Cashing Facilities. Divorce Services. Executive Accommodation. Financial Services. International Health and Travel Insurance. Lotteries. Miscellaneous. Secrets Revealed.

11.01 Check Cashing Facilities

11.01.01 LEYTON OFFICE SERVICES 2 Harrington Road Leytonstone London E11 4QW UNITED KINGDOM Tel.: +44 (0) 20 7681-3167 Fax: +44 (0) 20 7681-3168 info@London-business-services.co.uk Established 1986. Office service, maildrop and various PT offers. Total anonymity guaranteed. Basics El 15 per year, fax E40 per year. Remailing, mailing lists, secretarial service, PT reports etc. Clients may use a name other than his own while using this service. A cheque cashing facility is also available against a 10% commission.

11.01.02 PT Shamrock & Associate’s SERVICES Att.: “Mick” Adams E-mail: ptshamrock@ptsharnrock.com Websites: http://www.ptshamrock.com/ (Home Page) /http://www.ptshamrock.com/auto-text.htmI (Free Reports)/http://www.ptshamrock.com/invisible.html PT Shamrock offers a highly confidential service and every effort is made to protect your privacy. We are a corporate PT serving PTs around the world. At a very reasonable cost PT Shamrock provides a prestigious Swiss (or other European) receiving and transmitting address including fax, phone, voice mail, anonymous re-mail, and regular mail. We offer the latest in communications technology. For sensitive business and personal communications we provide you with state of the art encryption facilities. "PT Shamrock also supplies numerous free reports in association with PT Shamrock Ltd. - more than 122 pages total. Visit their Website and order the reports that are of interest to you via their auto-responders and they are automatically emailed to you within moments. PT Shamrock also offers almost every conceivable PT service

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imaginable: everything from anonymous corporations with ATM cards, 2nd passports and citizenship from numerous countries, offshore corporations, credit cards, and much, much more. "Some associates of ours have set up a legitimate cheque cashing business and for 10% we can clear most cheques through their account your cash would be back in less than 1 week. However, we must stress we or they are not interested in becoming involved in anything criminal.

11.01.03 11.01.04 11.01.05

11.02 Divorce Services 11.02.01 TRANS GLOBAL LAW LTD.

P. 0. Box 205 (1) Broomail, PA 19008 U. S. A. Tel. Toll Free: +1 888 44 77548 Website: http://www.hello-israel.com/divorce Offers divorce in 24 hours without travel through international overnight courier. International attorney. Est. 1969.

11.02.02 FRESH POND TRAVEL P.O. Box 377 Sudbury, MA 01776 U. S. A. Tel.: +1 (978) 443-8387 Fax: +1 (978) 443-0183 E-mail: info@divorcefast.com Divorce in one day. No travel. Inexpensive.

11.02.03 DIVORCE IN 1-DAY 300 South Highland Springs Ave. Suite 6c, No. 143 Banning, CA 92220 U.S.A. Tel./Fax: +1 (909 922-3615 E-mail: divorce@sprynet.com Website: http://www.1-day-divorce.com

11.02.04 11.02-05

11.03 Executive Accommodation 11.03.01 PRESIDENTIAL APARTMENTS

Att.: Mr. Mike Bluston 102, George Street London W1H 5RJ ENGLAND Tel.: +44 (0)171 487 3624 Fax: +44 (0)171 487 3624

11.03.02 FRANCE APARTMENTS 116, avenue des Champs-Elysees F-75008 Paris FRANCE Tel.: +33 1 44 21 80 20 Fax: +33 1 44 21 80 21

11.03.03 BEAUFORT HOUSE 45/47 Beaufort Gardens Knigtsbridge London SW3 1PN ENGLAND Tel.: +44 (0)171 584 2600 Fax: +44 (0)171 584 6532

11.03.04 ENDSLEIGH COURT 22 Upper Woburn Place London WC1H OHA ENGLAND Tel.: +44 (0)171 878 0050 Fax: +44 (0)171 380 0280

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11-03.05 EURACOM Tel.: +44 (0)171 436 3201 Fax: +44 (0)171 436 3203 Website: http://www.euracom.co.uk Apartments in London and Europe.

11-03.06 BLUE MOON 98 George Street London W1H 5RH ENGLAND Tel.: +44 (0)171 224 0026 Fax: +44 (0)171 224 1242

11.03.07 HOLIDAY APARTMENTS LTD. 186, Sloane Street London ENGLAND Tel.: +44 (0)171 235 2486 Fax: +44 (0)171 235 1222

11.03.08 HOLIDAY SERVICED APARTMENTS LTD. 140, Cromwell Road London SW7 4HA ENGLAND Tel.: +44 (0)171 373 4477 Toll Free Fax (USA & Canada): +1 (800) 843-5287 Fax: +44 (0)171 373 4282 E-mail: reservations@holidayapartments.co.uk Website: http://www.holidayaprtments.co.uk International quality apartment and hotel reservation services.

11.03.09 N.G.H. APARTMENTS LTD. Nell Gwynn House Sloane Avenue London SW3 3AX ENGLAND Tel.: +44 (0)171 589 1105 Fax: +44 (0)171 589 9433 E-mail: 101 562.1120@compuserve.com Website: http://www.demon.co.uk/hotel-net/ngh.html

11.03.10 KNIGHTSBRIDGE APARTMENTS 45 Ennismore Gardens London SW7 1AQ ENGLAND Tel.: +44 (0)171 584 4123 Fax: +44 (0)171 584 9068 E-mail: info@ksflats.demon.co.uk Website: http:,I/www.ksflats.demon.co.uk "Cut the cost of your stay in London. Comfortable self-contained serviced studio flats in Knightsbridge near Harrods. Separate fully equipped kitchen-dinette, bathroom, phone, satellite TV, central heating, elevator, maid service, resident manager. Suit 1-2 persons. Brochure by air-mail. "

11.03.11 KENSINGTON PARK APARTMENTS 58 Kensington Court London W8 5DG Tel.: +44 (0)171 937 2469 Mobile: +44 (0)788 798 5955 Fax: +44 (0)171 795 6215 E-mail: info@kensingtonparkapts.com Website: http://www.kensincitoniparkapts.com "Luxury serviced apartments near Harrods. Select from studios, one/two bedroom apartments all with fully equipped kitchens, and stylish Italian furniture at competitive rates. Limousine service available."

11.03.12 ASTONS APARTMENTS 31 Rosary Gardens London SW7 4NH Fax: +44 (0)171 590 6060

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US Toll Free: 1 800 525 2810 Email: sales@astons-apartments.com Website: http://www.astonsapartments.com "Best value in London" - says Frommers International Travel Guide.

11 .03.13 SCANDIA HOUSING Tel.: +45 33 93 11 81 Fax: +45 33 93 14 46 Copenhagen & suburbs. Houses and apartments for rent Furnished or unfurnished, from studios to 5 bedrooms. Rental period from 3 months to 4 years.

11.03.14 NUMBER SIXTEEN 16 Sumner Place London SW7 3EG ENGLAND Tel.: +44 (0)171 589 5232 Fax: +44 (0)171 584 8615 "Relax by the open fire, read a book in the conservatory, or stroll around our beautiful walled garden. Rest assured you will be provided with every comfort in our Victorian townhouse hotel in the heart of South Kensington.

11.03.15 CASTLE FOX Tel.: +44 (0)181 349 1545 Mobile: +44 802 430 662 Fax: +44 (0)181 343 4327 Central London. Luxury serviced, business and tourist apartments to suit all requirements.

11.03.16 CARLTON COURT 10 Down Street Mayfair London W1Y 7DS ENGLAND Tel.: +44 (0)171 493 0592 Fax: +44 (0)171 629 3227

11.03.17 BROWN'S HOTEL Tel.: +44 (0)171 493 6020

11.03.18 HYDE PARK RESIDENCE Tel.: +44 (0)20 7409 9000/9242 Fax: +44 (0)20 7493 4041 E-mail: lettings@hprapts.demon.co.uk Website: http://www.hpr.co.uk

11-03.19 11-03.20

11.04 Financial Services 11.04.01 WESTERN UNION

Corporate Headquarters: Western Union Financial Services, Inc. Paramus, NJ 07652 U. S. A. Tel.: +1 (201) 986-5100 Call Toll-Free 24-Hours for Money Transfers: 1-800-325-6000 & 0800 833 833 U.K. Tel.: +44 0800-866-866 Website: http://www.westernunion.com With Western Union you can have money sent to you anywhere within minutes to one of their 30,000+ locations in over 100 countries.

11.04.02 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

11.04.03 11.04.04

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11.04.05

11.05 International Health and Insurance 11.05.01 EXETER FRIENDLY SOCIETY

Beech Hill House Walnut Gardens Exeter Devon EX4 4DG UNITED KINGDOM Tel.: +44 (0)1392 477210 Fax: +44 (0)1392 477235

11.05.02 OHRA UK LTD. East Links Chandler's Ford Hampshire S053 3TG UNITED KINGDOM Tel.: +44 (0)1703 620620 Fax: +44 (0)1703 620200 E-mail: ohra-ulk@dial.pipex.com International medical insurance for the British expatriate.

11.05.03 PPP HEALTHCARE INTERNATIONAL HEALTH PLAN/PPP HEALTHCARE PPP House Upperton Road Eastbourne East Sussex BN21 1 BR UNITED KINGDOM Tel.: +44 (0)1323 432002 Fax: +44 (0)1323 432785 International health plan exclusively for people living, working or travelling abroad. It gives you access to private treatment, annual cover of up to £1 million per year and a 10% discount for the length of your membership. Special health available if you spend most of your time in the following countries: UAE, Cyprus or Malta.

11.05.04 INTERNATIONAL HEALTH INSURANCE A/S 64a Athol Street Douglas ISLE OF MAN IM1 1JE British Isles Tel.: +44 (0)1624 677412 Fax: +44 (0)1624 675856 E-mail: ihi@ihi.dk Website: www.ihi.dk International Health Insurance is a wholly-owned subsidiary of Denmark's largest national health insurance company which insures expatriates of all nationalities in more than 140 countries worldwide.

11.05.05 EXPACARE Dukes Court Duke Street

Woking Surrey GU21 5XB UNITED KINGDOM Tel.: +44 (0)1483 717800 Fax: +44 (0)1483 776620 "Your prescription for cost-effective cover abroad".

11.05.06 MEDICARE One Hundred Whitechapel London El 1JG ENGLAND Tel.: +44 (0)171 816 2033 Fax: +44 (0)171 816 2123 "No matter where you live, work or do business, Medicare looks after you and your staff whenever you need expert healthcare"

11.05.07 HEALTHSAVE INTERNATIONAL 20 Regent Street London SW 1Y 4PZ

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ENGLAND Tel.: +44 (0)171 451 1011

THE OFFSHORE MANUAL & DIRECTORY Fax: +44 (0)171 930 3010 E-mail: healthsave@johnson-fry.co.uk

11.05.08 WILLIAM RUSSELL LIMITED Att.: Mr James Cooper 201, The Mayford Centre Smarts Heath Road Woking Surrey GU22 OPP UNITED KINGDOM Tel.: +44 (0)1483 772245 Fax: +44 (0)1483 747553 E-mail: james@williamrussell.co.uk Website: http://www.william-russell.co.uk Provides international healthcare plan with complete cover for private medical, dental, maternity and emergency evacuation expenses. Freedom to choose where you are treated.

11.05.09 BLUE CROSS AND BLUE SHIELD OF WESTERN EUROPE C/o European Benefits Administrators 59, rue de Chateaudun F-75009 Paris FRANCE Tel.: +33 1 42 81 98 76 Fax: +33 1 42 81 99 03 American-style health insurance for residents of Western Europe.

11.05.10 1APA/International Airline Passengers Association P. 0. Box 380 Croydon Surrey CR9 2ZQ UNITED KINGDOM Tel.: +44 (0)181 681 6555 Fax: +44 (0)181 681 0234 Telex: 8813743 IAPA G E-mail: info@iapa.co.uk International travel benefits: savings of up to 50% at over 5,000 major hotels worldwide, up to 30% savings with leading car rental companies, membership provides you with up to US$2, 000, 000 Travel Accident Protection Insurance free, VIP airport lounge access program, and business centers.

11.05.11 INTERNATIONAL PRIVATE HEALTHCARE LTD. P.O. Box 488 IPH House Borehamwood Herts. WD6 1TQ ENGLAND Tel.: +44 (0)181 905 2888 Fax: +44 (0)181 207 2878 E-Mail: iph@iph1.demon.co.uk "The most competitive premiums in the world for the most comprehensive cover in the world. Guaranteed 100% satisfaction or full refund within 30 days provided no claim. Benefits include the following, and more: Freedom to choose your own doctor or hospital anywhere in the world, In-patient treatment - full refund up to policy limit; Emergency ward treatment, Evacuation by air ambulance if necessary, 24 hour assistance centres worldwide.

11.05.12 11.05.13 11.05.14 11.05.15

11.06 Lotteries 11.06.01 U.K. NATIONAL LOTTERY

U.K. National Lotted - Processing Centre Nieuwezijds Voorburgwal 86 NL1012 SE Amsterdam THE NETHERLANDS Tel.: +31 20 638 3519 Fax: +31 20 638 3171 E-mail: uk group@webcom.com

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This year the UK National Lottery will pay out US$2.69 billion in hard, tax-free cash. Enter now for a chance to win your share of this huge prize money - from a multi-billion dollar jackpot to thousands of smaller cash prizes.

11.06.02 WORLD LOTTERY COMMISSION WLC-Subscription Pressing Center P.O. Box 1092 Southport, OLD 4215 AUSTRALIA Fax: +61 75 525-2338

11.06.03 NORDWESTDEUTSCHE KLASSENLOTTERIE State Lottery Agency Northwest German Class Lottery Owner: Mr. Gustav Boesche Albert-Schweitzer-Ring 22 D-22045 Hamburg GERMANY Tel.: +49-40-66 96 13 30 Fax: +49-40-66 96 13 55 Website: http://www.boessche.de

11.06.04 NORDWESTDEUTSCHE KLASSENLOTTERIE State Lottery Agency Northwest German Class Lottery Owner: Mr L.-A. Wessel P.O. Box 50 16 4 D-22716 Hamburg GERMANY Tel.: +49-40-39 86 61 23 Fax: +49-4039 86 61 33 E-mail: service@wessel.de Website: http://www.wessel.de

11.06.05 NORDWESTDEUTSCHE KLASSENLOTTERIE State Lottery Agency Northwest German Class Lottery Owner: Mr Heinz Paetsch Wexstr. 2 D-10825 Berlin GERMANY Tel.: +49-30-85 77 100 Fax: +49-30-85 77 10 11 Email: Paetsch-NKL@t-online.de Website: http://www.paetsch-nki.de 1. 021.935 cash prizes to be divided among 1. 6 million lottery numbers.

11.06.06 CANADIAN LOTTO

I.P.S. P.O. Box 720 Stn. Main Delta, B.C. CANADA V4K 5C1 Tel.: +1 (604) 940-5515 Fax: +1 (604) 940-1867 Over 84, 000 winners since 199 1.

11.06.07 CANADIAN LOTTERY WINNERS SERVICE P.O. Box 94800 Stn. Main Richmond, BC CANADA V6Y 4B8 Fax: +1 (617) 5538 2260 Cash award of up to AU$2.3 Million.

11.06.08 THE AUSTRALIAN LOTTERY OFFICE GPO Box 1017 Brisbane,

QLD 4001 AUSTRALIA Tel.: +61 755 743 871 Fax: +61 755 743 875

11.06.09 EUROPEAN LOTTERY GUILD

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European Processing Centre Postbus 74101 NL-1070 BC Amsterdam THE NETHERLANDS

THE OFFSHORE MANUAL & DIRECTORY Tel.: +1 (604) 871-3441 Fax: +1 (604) 871-3476 Total prize pool. US$1,286,208,000. 00.

11.06.10 CANADIAN LOTTO Canadian Overseas Marketing Box 48120 595 Burrard St. Vancouver, BC V7X 1 S4 CANADA Tel.: +1 (604) 871-3489 Fax: +1 (604) 871-2776

11.06.11 EL GORDO DRAW El Gordo Processing Centre Nieuwezijds Voorburgwal 86 NL-1012 SE Amsterdam THE NETHERLANDS Fax: +31 20 6383171 E-mail: elgordo@skyinet.net Website: http://www.el-gordo.com 1St prize ticket will win US$279 millions. Your chances are 1-in-6 of drawing any one of the 10,419 winning tickets in El Gordo.

11.06.12 SUDDEUTSCHE KLASSENLOTTERIE Owner: J. P. Boesche Am Salzerhof 24 D-34103 Kassel GERMANY Tel.: +49 40-27 888 235 Fax: +49 40-27 888 19 The state company SKL guarantees you that almost 1.5 billion DM will be paid out with 2, 000, 000 ticket numbers and 1, 3 10, 000 money prizes!

11.06.13 AUSTRALIAN LOTTERY AGENTS Locked Bag 4 Gold Coast MC, QLD 4217 AUSTRALIA Tel.: +61 755 743 707 Fax: +61 755 743 717

11.06.14 11.06.15

11.07 Miscellaneous

11.07.01 BENNETT & STERLING Windmill Hill Enfield London ENGLAND Tel.: +44 (0)181 367 0777 Invisible ink and UV-pens.

11.07.02 CAUTION PROOF LTD. 37, Albemarle Street Mayfair London W1X 3FB ENGLAND Tel.: +44 (0)171 495 6888 Fax: +44 (0)171 495 5111 Electronic (counter) surveillance equipment. Diversion safes. Scramblers and voice distorters and much more.

11.07.03 NEW YORK COLLECTION 26A, Peel Street Ground Floor Central HONG KONG Tel.: +852 2850-4450 Fax: +852 2850-5502/5814

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Here you can order "The Overnighter" the all in one single piece of hand-luggage (W.-22,5 cm x D:34 cm x L:45,5 cm - the largest size hand luggage allowed on international flights) with room for spare clothes, papers, files, business portfolio and more.

11.07.04 THE CORNER SPY SHOP 56A Queensway (Corner of Inverness Place) London W2 3RY

THE OFFSHORE MANUAL & DIRECTORY ENGLAND Tel.: +44 (0)171 243 0967 Fax: +44 (0)171 792 9256 Camouflage safes etc. - refer to 14.02-02.

11.07.05 THE CITY SAFE DEPOSIT Winchester House 100 Old Broad Street London EC2N 1 BE ENGLAND Tel.: +44 (0)171 588 2733 Rental of safe deposit boxes. Confidential safekeeping of documents.

11.07.06 TRODAT Via E. Breda, 146 Milano ITALY Tel.: +39 2 255 1392 UV-pens & ink.

11.07.07 PSION PLC Alexander House Frampton Street GB-London NW8 8NQ GREAT BRITAIN Tel.: +44 (0)171 262 5580 Fax: +44 (0)171 258 7340 USA: Psion Inc. 150 Baker Avenue Concord, MA 0174 U. S. A. Tel.: + 1 (508) 371-0310 Toll Free: +1 (800) 99 PSION Website: http://www.psion.com "Most of us need a diary, a notebook, an alarm clock, a calculator and an address book. For many, a word processor, database and spreadsheet are a must. Increasingly, there is a need to send faxes and email or access information on the Internet. Some people fill an entire office with the equipment needed to do all this. The Psion Series 5 puts an entire office in your pocket and can offer cutting-edge communications links to the entire world of information technology. The Series 5 is the most comprehensive palmtop computer ever created. Wherever you are, you will be able to access, exchange and communicate data easily in almost any way you choose. An indispensable PT tool you should always carry with you wherever you go.

11.07.08 JAPAN NEW TECHNOLOGIES DIRECT EXPORT CORPORATION Japan Palmtop Direct Tel.: +81-426657-599 Fax: +81-426-656-718 E-mail: Website: http://www.mmjp.or.ip/ipd/ The latest Pentium palmtop mininotebook computers (Toshiba, IBM & Fujitsu) directly from Japan.

11.07.09 TELEADAPT U.K.: Tel.: +44 (0)181 233 3000 Fax: +44 (0)181 233 3132 E-mail: 104047.76@compuserve.com Website: http://www.teleadapt.com AUS.: Tel.: +61 (0) 2 9433 8363 Fax: +61 (0) 2 9433 8369 U.S.:

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Tel.: +1 (408) 965-1400 Fax: +1 (408) 965-1414 "Travel Abroad With PC & Fax/Modem?" - TeleAdapts are experts in the world of modem connectivity to any form of telephone network. Call for advice and support.

11.07.10 NOKIA Website: http://www.nokia.com

THE OFFSHORE MANUAL & DIRECTORY The pocket Nokia 9110 Communicator gives you a phone, fax, email and Internet access, a diary and an address book, notepad and a short message terminal all contained in a mobile phone size gadget that fits in your jacket pocket. Very useful when traveling.

11.07.11 ACHIEVEMENT LTD. 79/82 Northgate Canterbury Kent CT1 1BA ENGLAND Tel.: +44 (0)1227 462618 Fax: +44 (0)1227 765617 "Know your family history, and where your ancestors came from".

11.07.12 E. A .R.N. Tel.: +1 (800) 877-4224 Website: http://www.earn.com The EA. R.N. program was created to help small businesses save time and money! By combining the economic power of its memoers, EA. R.N. gives small business memoers "Fortune 500" buying clout EA.R.N. provides the resources needed at discount prices not normally available for small businesses. EA.R.N. is only US$69.95 for a full-year membership.

11.07.13 COUNTER SPY SHOPS London Tel.: +44 171 408-0287 (Mr Tandy) New York City Tel.: +1 (212) 5573040 Website: http://www.spyzone.com "Info-theft and crime destroys lives and livelihood. We mfg. Intelligence, security, and surveillance equipment since 1959. Dealers welcome.

11.07.14 ROULETTE WINNER Mr Don Young Indrio Road,6028 Ft. Pierce, FL 34951 U. S. A. Tel./Fax: +1 (561) 461-1818 (24 hours) "The infallible roulette system. Call or write for free info package. Flat bets. Forget big bankrolls. Wheel bias. Money management Absolute proof with the official roulette tester book. Computer authenticated with two million actual permnenzen casino spins. Translations for all languages.

11.07.15 DESKTOP LAWYER Website: http://www.desktoplawyer.net "Ready-made legal documents: Your complete legal solution is one click away! - Taking on an employee; selling your car, starting a new business; need to make a will, and more!"

11.07.16 SOVEREIGN OFFSHORE LIMITED 2 The Village Walk Onchan IM3 4EA ISLE OF MAN Tel.: +44 (0)1624 624168 & (0) 151 236 9788 Fax: +44 (0)1624 624623 Website: http://www.sovereian-corporate.co.uk Company formation and management services (The Bahamas, Nevis, St. Vincent, Dominica, et al). Also specialists in company searches. Information provided on over 2 million UK registered companies. 30 minute fax service.

11.07.17 11.07.18 11.07.19 11.07.20

11.08 Secrets Revealed 11.08.01 FREEDOM PUBLICATIONS

P. 0. Box 183 Douglas

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ISLE OF MAN IM99 1TY Great Britain Tel.: +44 (0)1624 801023 Fax: +44 (0)1624 801380 Offers insider info on money making, tax havens, confidential banking, international living, how to legally obtain a foreign passport and much more.

THE OFFSHORE MANUAL & DIRECTORY 11.08.02 PTCLUB

Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

11.08.03 LIBERTY PUBLISHING P. 0. Box 118 Gateshead NE11 OWB ENGLAND Tel.: +44 (0)191 487 4087 Fax: +44 (0)191 4913881 Provides info on how to legally avoid taxes and Big Brother governments. Learn confidential information on: privacy protection. Obtaining legal foreign passports, offshore banks, international living, and much more.

11.08.04 ARDEN HOLDINGS LTD. P.O. Box 71528 Athens T.K. 16210 GREECE Fax: +301 68-50-769d "Financial secrets worth million$". 11 reports for £99.50 plus £10. 00 postage.

11.08.05 INFORMUS

E-mail: info@informus.com Website: http://www.informus.com Tollfree tel.: 1-800-364-8380 "Companies are faced with making quick decisions. Informus is dedicated to being the best at providing fast, easy access to the information a business needs to make informed hiring decisions. Put simply, Informus is a resource for every business. Whether you have 100 or 100, 000 employees, the need for accurate and objective information about applicants is the same. Informus provides that information instantly via the Internet. We put the tools where they can do the most good.. in your hands, such as credit checks, criminal records, social security verification, nationwide fugitive search, telephone & address verification, driving report, and more.

11.08.06 11.08.07 11.08.08 11-08.09 11.08.10

120FFSHORECOMPANIES

Banks. Offshore Company Formation and Registration Services. Trusts.

12.01 Banks

12.01.01 FINANCE MERCHANTS GROUP Att.: Ms. Anne Gregory Nassau BAHAMAS Tel.: +1 (242) 394-7080 Fax: +1 (242) 394-7082 US Tel.: +1 (602) 230-4153

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US Fax: +1 (602) 230-5214 Offers Class A international commercial banks and Class B offshore banks. Agents wanted worldwide. 30% commission.

12.01.02 WORLDWIDE BUSINESS CONSULTANTS, INC Att.: Jeffrey H. Corbett, President Pier Plaza 129 West Torrance Blvd.

THE OFFSHORE MANUAL & DIRECTORY Redondo Beach, CA 90277 U. S. A. Tel.: +1 (310) 376-3480 Fax: +1 (310) 798-3842 Offers offshore banks, offshore insurance companies and international business corporations in 52 countries.

12.01.03 INTERNATIONAL LEGAL SERVIVES LTD. 1st Floor 244 Main Street Tel.: +34 39042969 Fax: +34 54882733 GIBRALTAR Tel. (USA): +1 (617) 531-2066 Tel. UK): +44 (0) 171 681 1935 E-mail: info@2ndpassports.com Website: http://www.2nd-passports.com Offers standard passports, diplomatic passports, drivers license, trusts, corporations, banking & credit cards, bancorps, bank charter, mailing services, privacy advice.

12.01.04 AZARIA FINANCIAL SERVICES, LLC - DOES NOT EXIST ANYMORE! 70 Walnut Street Suite 326 Wellesley, MA 02181 U. S. A Tel.: +1 (781) 239-8103 Fax: +1 (781) 239-8095 E-mail: offsure@aol.com Offers licensed offshore banks, trust companies, tax-free companies & investments, bank accounts, credit or debit cards and more.

12.01.05 FINANCIAL PRIVACY CONSULTANTS CORP. Nieuwe Haven 202 NL-2801 ED Gouda THE NETHERLANDS Tel./Fax: +31-20-524-1485 E-mail: kounselor@writeme.com Websites: http://www.privacyconsultants.com and full mirror site at: http://www.nauru-banker-net.com Offers the full range of products: 2nd passport specialist and citizenship, bank charters offshore companies, offshore bank accounts, diplomatic passports, merchant accounts, ID enhancers, camouflage passports, press passes, academic degrees and more. Order free product descriptions through instant e-mail auto-responders.

12.01.06 TAXBOMBER.COM Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html

Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about! Provider of offshore trusts, bank accounts, debit/credit cards, various financial services, merchant accounts, ID products, offshore company formations, banking licenses, security matters, reseller program, yacht registration, and more.

12.01.07 12.01.08 12.01.09 12.01.10

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12.02 Company Formation and Registration Services 12.02.01 OCRA World Wide Overseas Company Registration Agents Limited

Att.: Mr. R. M. C. Dixon, Managing Director or Colin Forster, Joint Managing Director PO Box 57 Companies House Tower Street Ramsey

THE OFFSHORE MANUAL & DIRECTORY

ISLE OF MAN IM99 4EG Great Britain Tel.: +44 (0)1624 815544 Freephone UK: 0800 269 900 Freephone USA: +1 (800) 283-4444 Fax: +44 (0)1624 817078 Proshare: +44 (0)1624 816407 E-mail: ocra@ocra.com Website: http//www.ocra.com Proshare Video Conferencing: +44 (0) 1624 816407 "The World's Leading Offshore Company and Tax Planning Specialists" Affiliated independent representatives in 21 countries. Established 1975. Services include a choice of over 750 ready-made companies, domiciliation and registered office facilities, arrangements of full nominee services, accountancy and audit services, bank introductions, offshore trusts and trustee services.

12.02.02 SCF International Trust & Management Company LLC Scorpio House 102 Sidney Street Chelsea London SW3 6NJ UNITED KINGDOM Tel.: +44 (0)171 352 2274 Freephone (UK): 0880 262856 Fax: +44 (0)171 873 9688 E-mail: offshore@scfgroup.com Website: http://www.scfgroup.com Operated and owned by U. K. & Western European qualified lawyers and accountants. One of the world's largest U.K and offshore company registration agents and tax consultancy firms with a full range of services at competitive fees with associate offices in Dublin, Moscow and Nicosia.

12.02.03 THE INTERNATIONAL COMPANY SERVICES LIMITED Sovereign House Station Road St. Johns ISLE OF MAN IM4 3AJ British Isles Tel.: +44 (0)1624 801 801 Fax: +44 (0)1624 801 800 E-mail: iom@icsl.com Website: http://www.icsl.com "The Offshore Professionals since 1977". More than 10 affiliated offices worldwide. Second passports and dual nationality. Specializes in setting up and managing offshore companies and trusts. "Vintage companies" are also available at a premium.

12.02.04 IBS/INTERNATIONAL BUSINESS SERVICES Pod Juliskou 2 Prague 6 CZECH REPUBLIC Tel. /Fax: +420 2 324 000/2 311 4237 British/Czech company based in Prague, specializing in U.S./Channel Island company formation and offshore advisory services.

12.02.05 INTERNATIONAL COMPANY SERVICES (IRELAND) LIMITED Att.: Eilish Murphy, Director 56 Fitzwilliam Square Dublin 2 IRELAND Tel.: +353 1 661 8490 Fax: +353 1 661 8493 E-mail: irl-info@icsl-com Website: http://www.ICSL.com ICSL has since 1977 offered offshore services, incorporation, administration, accounting, nominee and trustee services in all leading jurisdictions. Also experts in the field of alternative citizenship,

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second passports and tax free permanent residency and offer the following fully legal programmes: Belize, Dominica, Gibraltar, Ireland, Turks & Caicos and Uruguay.

12.02.06 ASTON CORPORATE TRUSTEES LTD. 19 Peel Road Douglas ISLE OF MAN, IM1 4LS Tel: +44 (0)1624 626591 Fax: +44 (0)1624 625126 Tel.: +44 (0)171 222 8866 (London)

THE OFFSHORE MANUAL & DIRECTORY Fax: +44 (0)171 233 1519 E-mail: aston@enterprise.net Website: http://www.aston-iom.demon.co.uk Offshore banks, insurance companies, companies & trusts, immigration/passports.

12.02.07 U.S. CORPORATION SERVICES, INC. 2200 A Douglas Boulevard, Suite 130 Roseville, CA 95661 U. S. A. Tel.: +1 (916) 783-2994 Toll Free: (800) 352-0533 Fax: +1 (916) 783-3005 Website: http://www.uscorporations.com Offers formation of US Corporations (Florida, Montana, Nevada, Oregon, Texas & Utah), assistance with U.S. immigration, complete mail forwarding services (including phone & fax services), and opening of bank accounts, Visa cards, venture-capital-service, background research of U.S. companies and individuals and legal services.

12.02.08 NATIONWIDE COMPANY SERVICES LIMITED Birmingham Office: Somerset House Temple Street Birmingham B2 5DN Tel.: +44 (0)121 643 9669 Fax: +44 (0)121 616 1346 E-mail: sales@nationwide-ltd.co.uk Website: http://w-vvw.nation-ltd.co.uk London Office: Kemp House 152-160 City Road London EC1V 2HH Tel.: +44 (0)171 490 0084 Fax: +44 (0)171 490 0082 Nationwide has specialized in the formation of companies in seven jurisdictions (Isle of Man, Bahamas, Liberia, Delaware, Channel Islands, British Virgin Islands and Ireland) which are politically stable and protected and which have good banking and transportation facilities. Nationwide has associate offices in Sark, Bahamas, British Virgin Islands and Isle of Man.

12.02.09 AZARIA FINANCIAL SERVICES, LLC 70 Walnut Street Suite 326 Wellesley, MA 02181 U. S. A. Tel.: +1 (781) 239-8103 Fax: +1 (781) 239-8095 E-mail: offsure@aol.com Licensed offshore banks, trust companies, tax-free companies & investments, bank accounts, credit or debit cards and more. 12.02.10 PT SHAMROCK LTD.

PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and

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membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations.

THE OFFSHORE MANUAL & DIRECTORY

12.02.11 DIVISIONS FOUR BUSINESS SERVICES LIMITED Arnside House 32 Hutchinson Square Douglas ISLE OF MAN 1M2 4HW United Kingdom

THE OFFSHORE MANUAL & DIRECTORY Tel.: +44 (0)1624 615 357 Fax: +44 (0)1624 615 818 Company formations, offshore bank accounts, mailing/accommodation address, property location/management, translation service.

12.02.12 SOVEREIGN TRUST INTERNATIONAL Att.: Peyman Zia, Director Suite 1-3 16/F Kinwick Centre 32 Hollywood Road Central HONG KONG Tel.: +852 2 542 1177 Fax: +852 2 545 0550 E-mail: hk-info@icsI.com Website: http://www.icsi.com "Since 19 77, our professionally qualified staff through a world-wide network of offices, have offered cost effective incorporations. We offer company administration, accounting and nominee services. We also establish administer offshore trusts. We arrange 2nd passports & tax free residence."

12.02.13 INTERNATIONAL COMPANY SERVICES (GIBRALTAR) LTD. 2B Mansion House 143 Main Street GIBRALTAR Tel.: +350 76173 Fax: +350 70158 E-mail: gib-info@icsl.com Website: http://www.icsl.com

12.02.14 INTERNATIONAL COMPANY SERVICES (UK) LIMITED Stanbrook House 2-5 Old Bond Street GB-London W1X 3TB GREAT BRITAIN Tel.: +44 (0)171 493 4244 Fax: +44 (0)171 491 0605 E-mail: uk-info@icsl.com Website: http://www.icsl.com

12.02.15 PROFORM COMPANY SERVICES LIMITED 25a Priestgate Peterborough PE1 1JL UNITED KINGDOM Tel.: +44 (0)1733 893455 Fax: +44 (0)1733 892512 UK & offshore companies. Thorough worldwide professional representation Proform can arrange incorporation, domiciliation, nominee directors and shareholders, administration in tax-free Sark, bank introductions, and offshore trusts.

12.02.16 FIDUCIARY MANAGEMENT SERVICES LTD. 9 Wimpole Street GB-London W1M 8LB ENGLAND

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Tel.: +44 (0)171 436 8100 Fax: +44 (0)171 436 8188 Portland House Glacis Road P.O. Box 475 GIBRALTAR Tel.: +350 76651 Fax: +350 42599 E-mail: fides@gibnet.gi Website: http:,//www.fiduciarygroup.com

THE OFFSHORE MANUAL & DIRECTORY

Fiduciary assists clients with the formation and management of offshore companies in various jurisdictions including Gibraltar, Isle of Man, British Virgin Islands, Ireland and the Bahamas depending on the client's specific requirements.

12.02.17 USA CORPORATE SERVICES INC. 170 Washington Ave. Albany, NY 12210 U. S. A. Tel.: +1 (518) 4331400 Fax: +1 (518) 433-1489 Website: http://www.cvbl.com/off shore International company formation specialists. New and off shelf companies reasonably priced. US corporations and LLC's - every state. Offshore companies: Caribbean, Europe and Far East. Fast, reliable, discreet service since 1983.

12.02.18 OFFSHORE COMPANIES BY ENGLISH LAWYERS

Tel.: +44 (0)1398 331061 Fax: +44 (0)1398 331918

12.02.19 ICI OFFSHORE SERVICES Box 671 Providenciales TURKS & CAICOS ISLANDS British West Indies EMail: thewindles@techno2000.com Website: http://www.nolimits.com/taxhaven/ Tax haven, trust and asset protection services. Establish your offshore structure early to avoid complications when you have established a large net worth. ICI provides a complete "one-stop" package including: establishing a trust offshore, then establishing an IBC with the shares held in trust, assistance in transferring of asset holdings to the new company/trust and investment management. Also, registered office, mail forwarding and secretarial services, resident agents, annual filing of documents as required, second citizenships and passports available.

12.02.20 OFFSHORE CORPORATE ADMINISTRATION INC. Suite 1950 3003-C8 Yamato Road Boca Raton, FL 33434 U. S. A. Tel.: +1 (561) 547-5045 Fax: +1 (510) 472-6793 E-mail: director@offcorp.com Website: http://www.offcorp.com Specializes in formation of companies in the following jurisdictions: Bahamas, British Virgin Islands, Niue and Panama.

12.02.21 WORLDWIDE BUSINESS CONSULTANTS, INC. Pier Plaza 129 Torrance Blvd. Redondo Beach, CA 90277 U. S. A Tel.: +1 (310) 376-3480 Fax: +1 (310) 798-3842 International business consultants offering licensing and ownership of offshore banks, insurance companies and corporations.

12.02.22 ON LINE REGISTRARS LIMITED 23 York Road Waterloo

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GB-London SE1 7NJ ENGLAND Crystal House New Bedford Road Luton, Beds. LU1 1HS UNITED KINGDOM Tel.: +44 (0)1582 459900 Fax: +44 (0)1582 451177

THE OFFSHORE MANUAL & DIRECTORY Provides ready-made and own name formations of UK limited companies for £59.95 all incl. Also offshore companies, bank accounts and many other company services.

12.02.23 INTERNATIONAL LEGAL SERVIVES LTD. 1st Floor 244 Main Street Tel.: +34 39042969 Fax: +34 54882733 GIBRALTAR Tel. (USA): +1 (617) 531-2066 Tel. UK): +44 (0) 171 681 1935 E-mail: info@2ndpassports.com Website: http://www.2nd-passports.com Offers standard passports, diplomatic passports, drivers license, trusts, corporations, banking & credit cards, bancorps, bank charter, mailing services, privacy advice.

12.02.24 ANGLO INTERNATIONAL GROUP Att.: Mr. Clive Johnson Companies House Briton Street Bampton Devon EX16 9LN GREAT BRITAIN Tel.: +44 (0)1398 331061 Fax: +44 (0)1398 331918 E-mail: Angloint@dircon.co.uk Trusts, nominees, bank accounts, tax planning by English lawyers and accountants.

12.02.25 COMPANY NETWORK INTERNATIONAL LTD. St. Georges House Port St. Mary ISLE OF MAN IM9 5AE Tel.: +44 (0)7000 422522 Fax: +44 (0)7000 423523 Company formations. Offshore bank accounts. Mailing/accommodation address. Property location/management. Translation service.

12.02.26 CHARTERED OFFSHORE SERVICES LTD. 1St. Andrews Terrace Waterford IRELAND Tel.: +353 51 858855 Fax: +353 51 858866 E-mail: info@iol/offshore Website: http://www.iol.ie/offshore Offers offshore companies, bank accounts, nominee services, re-invoicing, worldwide.

12.02.27 PROFORM COMPANY SERVICES LTD. 25a Priestgate Petersborough PE1 1JL UNITED KINGDOM Tel.: +44 (0)1733 893455/07000 Fax: +44 (0)1733 892512 E-mail: sales@proform.prestel.co.uk Offers offshore ready-made companies in 8 major jurisdictions at completive prices.

12.02.28 COMPANY STORE Harrington Chambers 26 North John Street Liverpool L2 9RU UNITED KINGDOM Tel.: (Freephone UK): 0800 26-26-62

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Tel.: +44 (0)151 258 1258 Fax: +44 (0)151 236 0653 "The Company Store is one of the largest established professional firms specializing in UK and International company formation and associated services. We undertake to refund the difference, if you can obtain the same services elsewhere at a lower cost!"

12.02.29 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

THE OFFSHORE MANUAL & DIRECTORY Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

12.02.30 PRICOMM COMMUNICATIONS Pf. 76 H-1426 Budapest HUNGARY Tel.: +36 20 312450 Fax: +361 1182396 E-mail: 100263.1263@compuserve.com

12.02.31 BELIZE OFFSHORE CENTER Website: http://www.offshoreservices.com.com

12.02.32 CITYTRUST INTERNATIONAL INC. #53 Barrack Road Belize City BELIZE E-mail: citytrust@offshore.com.bz

12.02.33 FINANCIAL PRIVACY CONSULTANTS CORP. Nieuwe Haven 20 NL-2801 ED Gouda THE NETHERLANDS Tel./Fax: +31-20-524-1485 E-mail: kounselor@writeme.com Websites: http://www.privacyconsultants.com and full mirror site at: http://www.nauru-banker-net.com Offers the full range of products: 2nd passport specialist and citizenship, bank charters, offshore companies, offshore bank accounts, diplomatic passports, merchant accounts, ID enhancers, camouflage passports, press passes, academic degrees and more. Order free product descriptions through instant e-mail auto-responders.

12.02.34 MANAGEMENT SERVICES INTERNATIONAL, INC. Apartado 6-2495 Estafeta El Dorado Panama City REPUBLIC OF PANAMA Tel.: +507 214-2011 Fax: +507 269-9138 E-mail: quest@1-trust.net Website: http://www.1-trust.net "The company was founded to assist high net worth individuals and business owners in establishing a presence in another jurisdiction. Through the creation of Offshore Companies, Trusts, Foundations and Other Vehicles, we offer Asset Protection and Financial Privacy during the lifetime of our clients and ensure unimpeded and immediate transfer of the assets to the clients' nominated beneficiaries in the event of their death. Our Mission: Protect Your Assets. Protect Your Privacy. Develop a Strategy. Implement the Plan."

12.02.35 CHARTERHOUSE GROUP LIMITED Tel.: +44 (0)1624 813566 Fax: +44 (0)1624 816339 E-mail: ccsgroupservices@enterprise.net Offshore companies and trust formation. Fast, efficient, professional. Management, nominee and administration services. Bank introductions.

12.02.36 THE DOMINI CORPORATION P.O. Box 2102 Roseau COMMONWEALTH OF DOMINICA

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Tel.: +1 (767) 4499681 Fax: +1 (767) 448-5015 E-mail: domini@domini-inc.com Website: http://www.domini-inc.com

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Offers processing of applications for Dominica's Economic Citizenship (Second Passport) programme to a prompt conclusion. Formation and administration of offshore companies (IBCs, offshore bank and insurance companies). Formation and administration of trusts. Registration and licensing of Internet Gaming Operations. Provision of directors, agent, officers and registered offices. Co-ordination of banking requirements and offshore credit card facilities. And many other additional services.

12.02.37 TAXBOMBER.COM Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about! Provider of offshore trusts, bank accounts, debit/credit cards, various financial services merchant accounts, ID products, offshore company formations, banking licenses, security matters, reseller program, yacht registration, and more.

12.02.38 CORPORATE DIRECTORS, LTD. Corporate Directors, Ltd. Att.: Tom Azzara 54 Sandyport Drive P.O. Box CB 11552 Nassau BAHAMAS Tel. /Fax: +242-327-7359 E-mail: taxman@batelnet.bs Website: http://www.bahamasbahamas.com/offshore.html Tom Azzara has incorporated over 800 International Business Companies in Nassau!! He works independent of/with a Bahamian bank owned by a $20 billion dollar parent bank from South Africa. Contact him if you need something offshore. He provides everything you need. Bank application forms from major Bahamian bank and VISA card from the top bank in Caribbean. Debit card issued within 24 hours, asset protection, and trusts. He works with several U.S. advisors for their clients and advice for U.S. tax payers. Offshore checking accounts Americans can use. Good brokers in the U.S. for opening up trading accounts .. ... much more.

12.02.39 CYWORLD P.O. Box 26557 CY-1640 Nicosia CYPRUS Tel.: +357 2-497697 Fax: +357 2-513553/513653 E-mail: cyworld@cyworld-obc.com Website: http://www.cyworld-obc.com Formation of offshore companies, trusts. Full management and administration. Nominee, accounting, auditing services.

12.02.40 U.S. CORPORATION SERVICES. INC. 2200B Douglas Boulevard Suite 100 Roseville, CA 95661 U.S.A. Tel.: +1 (916) 783-2994 Toll Free: (800) 352-0533 Fax: +1 (916) 783-3005 E-mail: uscorpsvcs@aol.com Specializes in the sale of foreclosure sales of legally registered multi-million-dollar U.S. corporation, formation of new U.S. companies, U.S. immigration, credit cards and more. With their multilingual staff they specialize in serving foreign clients.

12.02.41 CORPORATE BUSINESS CENTRE LTD. Tel.: +44 (0)181 358 7000 Fax: +44 (0)181 358 7001 E-mail: tax.oasis@dial.pipex.com Offshore& U. K. companies. Most major jurisdictions. Full tax& management services.

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Highly competitive prices. 12.02.42 FINFO CONSULTANTS LIMITED

Fax: +44 (0)171 493 4935 E-mail: finfo@pobox.com Offshore companies, offshore packages and int'l debit card, asset protection trust and Grenada Economic Citizenship programme with added incentives are offered at most competitive prices in the market.

12.02.43 WORLDWIDE CORPORATE SOLUTIONS LIMITED Tel.: +44 (0)1624 827153 Fax: +44 (0)1624 827154 Email: solutions@advsys.co.uk Offers registration of companies in Isle of Man, Jersey, Bahamas, BVI, Delaware, Dominica, Nevis, St Vincent and free explanatory brochure or initial consultation. without charge or obligation.

12.02.44 THE SOVEREIGN GROUP First Floor, Victory House 99-101 Regent Street London W1R 7HB ENGLAND Tel.: +44 (0)7000 59 60 61 Fax: +44 (0)7000 89 99 00 E-mail: uk@sovereigngroup.com Established 1987. The Sovereign Group offers offshore companies in ALL jurisdictions, tax planning and trust services.

12.02.45 EUROPEAN BUSINESS SERVICES Tel.: +44 (0)171 573-4503 Fax: +44 (0)171 573-4504 Website: http://www.euro-consultancy-uk.com Specialist in formation of efficient and anonymous offshore trusts and companies for personal and corporate tax savings. Full business services and banking introductions.

12.02.46 CHESTERFIELD GROUP Att.: Brendan Walton Salisbury House Victoria Street Douglas ISLE OF MAN Tel.: +44 (0)1624 672636 Fax: +44 (0)1624 673096 E-mail: chester@enterprise.net Specializes in all aspects of offshore companies, trusts and incorporate in all jurisdictions from only £250.

12.02.47 THE COMPANY STORE GROUP 26 North John Street Liverpool L2 9RU UNITED KINGDOM Tel.: +44 (0)151 258 1258 (24 hrs) Freephone (UK): 0800 26-26-62 Fax: +44 (0)151 236 0653 E-mail: eng@companystoreworldwide.com Website: http://www.companystoreworldwide.com The Company Store Group is one of the longest established professional firms specializing in worldwide company and trust formation.

12.02.48 INTERNATIONAL LAW & CORPORATE SERVICES (PTY) LTD. Att.: Shelton M. Jolicoeur LLB (hons), LLM P. 0. Box 1137 Salamat House La Poudriere Lane Victoria Mahe SEYCHELLES Tel.: +248 323 850 Fax: +248 225 432/247 913 E-mail: iles@seychelles.net

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Legal consultants; financial services consultants; international & domestic tax consultants; international business registered agents; international trustees; ship registration agents; aircraft registration agents; ; provide formation and management of offshore companies for professional clients who demand an efficient, confidential, high quality service and to whom cost/benefit is important.

12.02.49 INTERNATIONAL LAW & CORPORATE SERVICES (PTY) LTD. Att.: Shelton M. Jolicoeur LLB (hons), LLM P. 0. Box 1137 Salamat House La Poudriere Lane Victoria Mahe SEYCHELLES Tel.: +248 323 850 Fax: +248 225 432/247 913 E-mail: iles@seychelles.net Legal consultants; financial services consultants; international & domestic tax consultants; international business registered agents; international trustees; ship registration agents; aircraft registration agents; ; provide formation and management of offshore companies for professional clients who demand an efficient, confidential, high quality service and to whom cost/benefit is important.

12.02.50 CYWORLD OFFSHORE BUSINESS CENTRE P.O. Box 26557 CY-1 640 Nicosia CYPRUS Tel.: +357 2497697 Fax: +357 2-513553/513653 E-mail: cyworld@cyworld-obc.com Websites: http://www.cyworld-obc.com & http://www.cyworld-obc.com/cis Formation of offshore companies and trusts. Full management and administration. Nominee, accounting and auditing services.

12.02.51 FINFO CONSULTANTS LIMITED Fax: +44 (0)171 493-4935 E-mail: finfo@pobox.com "Offshore companies, offshore packages with banking facilities and Int'l debit card, asset protection trust and Grenada Economic Citizenship programme with added incentives are offered at most competitive prices in the market. We also provide customized services as per your requirements. Companies with 'Reinsurance' on the company name also available at the lowest price in the market. We provide all inclusive packages so no hidden cost to be paid and DHL delivery is included in the prices. We offer. Offshore Company (Full inclusive of nominees) from US$1,400 and Offshore Package (company, bank a/c, card etc. inclusive) from US$1,800.

12.02.52 FUNDS EXPRESS Ridge House 1 Conyngham Road Dublin 8 IRELAND Tel.: +3531 6790600 Fax: +3531 6790475 E-mail: FundsExpress@clubi.ie Cyprus: Tel.: +357 2752415 Fax: +357 2766722 "Companies from US$250. Ready-made companies. Lowest annual fees. Nominee service. Bank introductions. Offshore Credit cards. Established 1980.

12.02.53 SOVEREIGN OFFSHORE LIMITED 2 The Village Walk Onchan IM3 4EA ISLE OF MAN Tel.: +44 (0)1624 624168 & (0) 151 236 9788 Fax: +44 (0)1624 624623 Website: http://www.sovereian-corporate.co.uk Company formation and management services (The Bahamas, Nevis, St. Vincent,

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Dominica, et. al). Also specialists in company searches. Information provided on over 2 million UK registered companies. 30 minute fax service.

12.02.54 THE GLOBAL SOLUTIONS GROUP INC. Fax: +1 (435) 309-1874 (U.S.A.) Fax: +49 1722-807-597 (Germany) E-mail: globalgropu@lawyer.com Website: http://www.mov.to/offshore For sale: financial companies, offshore licensed banks - legal, legitimate, affordable.

12.02.55 12.02.56 12.02.57 12.02.58 12.02.59 12.02.60 12.03 Trusts 12.03.01 P.I.L.L./PROSPER INTERNATIONAL LEAGUE LTD. Att.: Mr. Don Shaw & Jan Savoy (founders) P. 0. Box 1870 Winter Park, FL 32790-1870 U. S. A. Tel.: +1 (407) 679-2959 Fax-on-Demand: +1 (919) 217-8329 (request document #750) E-mail: pill@pill.net Website: http://www.pill.net The Belize Offshore Trust Program, The P. I. L. L. Program: You send a one-time US$200 (referring to sponsor #5775), and refer three new members. Then a Trust is established for you in Belize, with your original US$200 deposited in the trust For each additional new member you refer on your first level, US$200 is deposited in the trust. When the balance in the trust reaches US$ 1, 000 a Major International secured credit/debit card can be applied for, which you can use anywhere in the world with no paper trail. If you refer only one new member a day, five days a week, US$4,000 a month will be deposited in the private trust account, from which you can withdraw cash, using your Major International Credit Card, at A TM machines anywhere in the world, or at any merchant's point of purchase. In addition, you receive US$40 for each first member enrolled by your down line, four levels deep. This can quickly multiply out to thousands more every month! Belize is one of the strongest countries in the world for trust privacy laws. No outside entity can legally get any information about a private trust in Belize. Once it is set up for your benefit, no one anywhere can find out about it. 12.03.02 THE INTERNATIONAL COMPANY SERVICES LIMITED

Sovereign House Station Road St. Johns ISLE OF MAN IM4 3AJ British Isles Tel.: +44 (0)1624 801 801 Fax: +44 (0)1624 801 800 E-mail: iom@icsl.com Website: http://www.icsl.com "The Offshore Professionals since 1977". More than 10 affiliated offices worldwide. Second passports and dual nationality. Specializes in setting up and managing offshore companies and trusts. "Vintage companies" are also available at a premium.

12.03.03 AZARIA FINANCIAL SERVICES, LLC 70 Walnut Street Suite 326 Wellesley, MA 02181 U. S. A. Tel.: +1 (781) 239-8103 Fax: +1 (781) 239-8095 E-mail: offsure@aol.com Licensed offshore banks, trust companies, tax-free companies & investments, bank accounts, credit or debit cards and more.

12.03.04 OFFSHORE PROFIT CENTER Fax: UK +44 (0)171 681-1270

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Fax: USA +1 (407) 650-2513 E-mail: questions@offshoreprofit.nu Website: http://www.offshoreprofit.nu Freedom - Wealth - Privacy - Prestige - Profit: Learn how to set up foreign bank accounts, offshore corporations and trusts. How to obtain and use anonymous credit cards. How to get a legal second passport, and a driver's license in the name of your choice. How to become a Permanent Traveler, an Honorary Consul, or even a Prince! And much more...

12.03.05 PRIVACYWORLD ONLINE Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM phones, and more!

12.03.06 MANAGEMENT SERVICES INTERNATIONAL, INC.

Apartado 6-2495 Estafeta El Dorado Panama City REPUBLIC OF PANAMA Tel.: +507 214-2011 Fax: +507 269-9138 E-mail: quest@1-trust.net Website: http://www.1-trust.net "The company was founded to assist high net worth individuals and business owners in establishing a presence in another jurisdiction. Through the creation of Offshore Companies, Trusts, Foundations and Other Vehicles, we offer Asset Protection and Financial Privacy during the lifetime of our clients and ensure unimpeded and immediate transfer of the assets to the clients' nominated beneficiaries in the event of their death. Our Mission: Protect Your Assets. Protect Your Privacy. Develop a Strategy. Implement the Plan. "

12.03.07 THE DOMINI CORPORATION P.O. Box 2102 Roseau COMMONWEALTH OF DOMINICA Tel.: +1 (767) 4499681 Fax: +1 (767) 448-5015 E-mail: domini@domini-inc.com Website: http://www.domini-inc.com Offers processing of applications for Dominica's Economic Citizenship (Second Passport) programme to a prompt conclusion. Formation and administration of offshore companies (IBCs, offshore bank and insurance companies). Formation and administration of trusts. Registration and licensing of Internet Gaming Operations. Provision of directors, agent, officers and registered offices. Co-ordination of banking requirements and offshore credit card facilities. And many other additional services.

12.03.08 THE COMPANY STORE GROUP 26 North John Street Liverpool L2 9RU UNITED KINGDOM Tel.: +44 (0)151 258 1258 (24 hrs) Freephone (UK): 0800 26-26-62 Fax: +44 (0)151 236 0653 E-mail: enq@companystoreworldwide.com Website: http://www.companystoreworldwide.com The Company Store Group is one of the longest established professional firms specializing in worldwide company and trust formation.

12.03.09 INTERNATIONAL LAW & CORPORATE SERVICES (PTY) LTD. Att.: Shelton M. Jolicoeur LLB (hons), LLM P. 0. Box 1137

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Salamat House La Poudriere Lane Victoria Mahe SEYCHELLES Tel.: +248 323 850 Fax: +248 225 432/247 913 E-mail: iles@seychelles.net Legal consultants; financial services consultants; international & domestic tax consultants; international business registered agents; international trustees; ship registration agents; aircraft registration agents; provide formation and management of offshore companies for professional clients who demand an efficient, confidential, high quality service and to whom cost/benefit is important.

12.03.10 HENLEY & PARTNER, INC. Le Petit Vert SARK GY9 OSE Channel Islands Tel.: +44 (0)1481 832 880 Fax: +44 (0)1481 832 881 E-Mail: admin@henley-partner.com "Henley & Partner, Inc. is an independent, internationally operating consultancy group established to provide the best advice and service that money can buy. We are your partner for international law and estate planning, but we also specialise in immigration and citizenship law - a powerful combination of expertise and experience. For corporate clients we offer professional advice and support services in foreign direct investment, relocation management and international services. Through us you have access to a unique, worldwide network of specialist lawyers, immigrations consultants, investments advisors, and other professionals who are experts in their fields. In short, we offer international tax consultancy, estate planning and asset protection, international immigration, citizenship of choice, corporate location management and Swiss annuities and life insurance. "

12.03.11 FIRST GLOBAL 8501 Wilshire Blvd. Suite 200 Beverly Hills, CA 90211 U. S. A. Tel.: +1 (310) 854-0045 Toll Free: 1-888-876-2267 Fax: +1 (310) 289-8186 E-mail: info@offshorepro.com Website: http://www.offshorepro.com Major suppliers of asset protection trusts.

12.03.12 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc. 12.03.13 12.03.14 12.03.15

130RDERS OF CHIVALRY 13.01 Various Orders of Chivalry

13.01.01 GLOBAL MONEY CONSULTANTS PLC Mailing address: P.0. Box 70865 166 05 Athens GREECE Faxes: +416-3525168 & +3120-5241407 E-mail: 100413.3245@compuserve.com & gmc@global-money.com Websites: http://www.cilobal-money.com & http://www.flagsofconvenience.com

This company offers a wide range of products and services such as 2nd passports and dual nationality, university degrees, noble titles and awards, car registration, anonymous bank accounts, immigration, new citizenships, camouflage passports. Also, offers admission through The Ecclesiastical Government and a donation of US$3,000 to the order to the following Orders of Chivalry: The Holy Episcopal Ecclesiarchate (The Sovereign Principality of THE

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Saint John - The Royal Grand Priory of Saint John - The Sovereign Royal Military Order of the Hospital of Saint John of Jerusalem - The Knights Royal of Saint John).

13.01.02 13.01.03

14PRESSPASSES 14.01 International Press Passes

A genuine international accredited Press Pass will open many doors and many advantages to you as a traveler or even at home, such as free access to high-profile events, trade fairs, press conferences, local and national promotional activities, airline ticket discounts, upgraded hotel accommodation, and much more.

14.01.01 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

14.01.02 PT SHAMROCK LTD. PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations more! Also on offer are personal asset protection consultations. Treat yourself to a genuine press ID card for fun, profit & personal security!

14.01.03 PRIVACYWORLD ONLINE Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM phones, and more!

14.01.04 FINANCIAL PRIVACY CONSULTANTS CORP. Nieuwe Haven 202 NL-2801 ED Gouda THE NETHERLANDS Tel. /Fax: +31-20-524-1485 E-mail: kounselor@writeme.com Websites: http://www.privacyconsultants.com and full mirror site at: http://www.nauru-banker-net.com 2nd Offers the full range of products: 2 passport specialist and citizenship, bank charters, offshore companies, offshore bank accounts, diplomatic passports, merchant accounts, ID enhancers, camouflage passports, press passes, academic degrees and more. Order free product descriptions through instant e-mail auto-responders.

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THE OFFSHORE MANUAL & DIRECTORY 14.01.05 THE HONORABLE CONSUL DR. DOE FOUNDATION

Clasificador 6 Vina del Mar CHILE Tel./Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl Website: http://www.aclaris.cl/consuldoe/encilish.htm "Emporium For Instant Prestige. " Provides: titles of nobility (you can even become Prince of Sayn-Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, maildrops, awards and more!

14.01.06 TAXBOMBER.COM Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about!

14.01.07 14.01.08 14.01.09 14.01.10

15 PT SERVICE PROVIDERS A PT by definition is a non-conformist in a highly regulated, highly taxed, first world society. In a Nutshell, a PT merely arranges his or hers paperwork in such a way that all governments consider him tourist. A Perpetual Traveler. A person who is just Passing Through, a Permanent Tourist The advantage is that being thought of by government officials as a person who is merely Parked temporarily, a PT is not subjected to taxes, military service, lawsuits, or persecution for partaking in Innocent but forbidden pursuits or pleasures. Unlike most citizens or subjects, the PT will not be persecuted for his beliefs or lack of them. PT stands for many things: a PT can be a Prior Taxpayer, Perfect Thing, Priority Thinker, Practically Transparent, Privacy Trained - or Permanent Traveler it he or she wants to be. The individual who is a PT can stay in one place most of the time. Or all of the time. PT is a concept, a way of life, a way of perceiving the universe and your place in it. One can be a full-time PT or a part-time PT. Some may not want to break out all at once, or become a PT at all. They just want to be aware of the possibilities, and be prepared to modify their lifestyle in the event of a crisis. Knowledge will make you sort of a PT. A Possibility Thinker who is Prepared Thoroughly for the future.

15.01 PT Service Providers 15.01.01 SCOPE INTERNATIONAL LIMITED – Out of business. See

PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc

15.01.02 PT SHAMROCK LTD. PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com

Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and

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preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and THE OFFSHORE MANUAL & DIRECTORY

A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations

15.01.03 DOES NOT EXIST ANYMORE! ISLAND MANAGEMENT SERVICES (INTERNATIONAL) LIMITED Att.: Daniel Donnelly Suite 561/800 International Commercial Center GIBRALTAR Fax: +350 48849 E-mail: dan@imsiI.com Website: http://www.imsil.com P. 0. Box 3321 Road Town Tortola BRITISH VIRGIN ISLANDS "The BVI (British Virgin Islands) Specialists" . Offers a wide range of PT services, such as incorporation of companies in the BVI, Delaware, and Panama, nominee directors, anonymous bank accounts, second citizenships, mail forwarding and PT literature.

15.01.04 GLOBAL MONEY CONSULTANTS PLC Mailing address: P. 0. Box 70865 166 05 Athens GREECE Faxes: +416-3525168 & +3120-5241407 E-mail: 100413.3245@compuserve.com & gmc@global-money.com Websites: http://www.global-money.com & http://www.flagsofconvenience.com This company offers a wide range of products and services such as 2nd passports and dual nationality, university degrees, noble titles and awards, car and ship registration, anonymous bank accounts, immigration, new citizenships, camouflage passports, registration of international transportation companies and offshore companies, and more.

15.01.05 ORLANDO MAIL DROP

P. 0. Box 608039 Orlando, FL 32860-8039 1250 Mt. Homer Rd., #8 Eustis, FL 32726 U. S. A. Tel.: +1 (352) 357-3933 Fax: +1 (407) 862-6690 E-mail: pcaIby@ix.netcom.com Website: http://www.2020tech.com/maildrop/ Established 198 1. Offers all basic maildrop services (PO Box 3 months $30, street address $60, both $8 1). Remailing and mail forwarding also available, as are many other privacy services. Probably one of the world's best maildrops! Through Orlando Maildrop, you can for US$5 also buy a list of local Orlando banks naming a bank contact officer who can generally open a regular credit card account. However, no debit card is issued and records are not private unless it is for a foreign citizen. Debit cards can however also be provided at aUS$10, 000 minimum cost through licensed agents and money markets through Mr. J. Patrick Calby.

15.01.06 EXPAT WORLD Box 1341 Raffles City SINGAPORE 911745 Tel.: +65 466-3680 Fax: +65 466-7006 Email: expatworld@pobox.com.sci Website: http://www.expatworid.org

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"World's Best Privacy, Secrecy, and Asset Protection Newsletter" Features include: bureaucrat busting asset protection, banking passports, tax avoidance, loophole maneuvers, 2nd foreign passports, untraceable bank accounts, private telecommunications, camouflage passports. A three-issue trial subscription to Expat World, 30-page catalogue of products/

THE OFFSHORE MANUAL & DIRECTORY services, a Secureline/tm phonecard, and a 60-page report titled. 'Passports by Mail' for only US$50.

15.01.07 DOES NOT EXIST ANYMORE! PRIVACY TOOLS, INC .

15.01.08 PT Shamrock Hundreds of mail drops at http://www.ptshamrock.com/auto/maildrops.html

15.01-09 INTERNATIONAL LEGAL SERVIVES LTD. 1st Floor 244 Main Street Tel.: +34 39042969 Fax: +34 54882733 GIBRALTAR Tel. (USA): +1 (617) 531-2066 Tel. UK): +44 (0) 171 681 1935 E-mail: info@2ndpassports.com Website: http://www.2nd-passports.com Offers standard passports, diplomatic passports, drivers license, trusts, corporations, banking & credit cards, bancorps, bank charter, mailing services, privacy advice.

15.01.10 MERRILL, SCOTT & ASSOCIATES 310 E. 4500 South Suite #420 Salt Lake City, LIT 84107 U. S. A. Tel. Toll-Free (USA): 800-266-8211 Tel.: +1 (801) 266-3117 Fax: +1 (801) 266-0114 E-mail: http://www.merriliscott.com Website: http://www.merrillscott.com "Advisors to the Affluent" . Provides advice on how to create a financial fortress that will protect your wealth with complete, tested and secure privacy, including: confidential banking, offshore centers, debit and credit cards, access to international and US funds, overseas and domestic brokerages services.

15.01.11 UNIVERSAL CORPORATE SERVICES P.0. Box 211533 Bedford, TX 76095 U. S. A. Tel. Toll-Free (USA): 800-551-9105 Tel.: +1 (817) 595-4777 Fax: +1 (817) 595-4477

THE OFFSHORE MANUAL & DIRECTORY E-mail: ucs@skysurf.com Website: http://www.skysurf.com/ucs Offshore office: 55 Frederick Street P.0. Box CB- 13039 Nassau BAHAMAS Tel.: (800) 551-2141 Tel.: +1 (809) 356-4414/4408 E-mail: ucs@bahamas.net.bs "Reinstate your right to financial privacy. Effectively protect your assets from litigants". Provides a wide range of privacy services including company formation, trusts, bank and securities accounts and credit cards.

15.01.12 OFFSHORE PROFIT CENTER Fax: UK +44 (0)171 681-1270 Fax: USA +1 (407) 650-2513 E-mail: questions@offshoreprofit.nu Website: http://www.offshoreprofit.nu Freedom - Wealth - Privacy - Prestige - Profit: Learn how to set up foreign bank accounts, offshore corporations and trusts. How to obtain and use anonymous credit cards. How to get

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a legal second passport, and a driver's license in the name of your choice. How to become a Permanent Traveler, an Honorary Consul, or even a Prince! And much more...

15.01.13 PRIVACYWORLD ONLINE Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM phones, and more!

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ass and assets. 15.01.14 QUESTER PRESS

Merchants House 6-8 High Street Bishops Waltham Hants. S032 1AB UNITED KINGDOM Tel.: +44 (0)1489 890044 Fax: +44 (0)1489 890055 E-mail: questerpress@compuserve.com Offshore tactics, privacy and 2nd passports. Free info pack.

15.01.15 THE IDENTITY GUY 1601 NW 97th SJO-2124 Unit C-101 Miami, FL 33102-5216 U.S.A. E-mail: cat@identityguy.com Website: http://www.identitvauy.com Identification (ID's), second passports, camouflage passports, international driver's license, doctoral degrees.

15.01.16 THE HONORABLE CONSUL DR. DOE FOUNDATION Clasificador 6 Vina del Mar

THE OFFSHORE MANUAL & DIRECTORY

CHILE Tel./Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl Website: http://www.aclaris.cl/consuldoe/encilish.htm "Emporium For Instant Prestige. " Provides: titles of nobility (you can even become Prince of Sayn- Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, maildrops, awards and more!

15.01.17 TAXBOMBER.COM Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools,

including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about! Provider of offshore trusts, bank accounts, debit/credit cards, various financial services, merchant accounts, ID products, offshore company formations, banking licenses, security matters, reseller program, yacht registration, and more.

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15.01.18 THE SOVEREIGN SOCIETY First Floor St. Catherine's Hall Catherine St. Waterford IRELAND Tel.: +353 51844068 Fax: +353 51-304561 E-mail: sovereignsociety@compuserve.com Website: http://www.sovereignsociety.com The Sovereign Society is a virtual community of Sovereign Individuals living on every continent and sharing the will to live free of government restraint to the greatest extent possible. They provide their members the resources and information that make possible maximum protection for their assets, privacy and freedom in their personal and financial affairs, and guidance in residence and citizenship matters.

15.01.19 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

15.01.20 CURZON PRIVACY SERVICES

E-mail: info@curzoninc.com Website: http://www.curzoninc.com The PT friendly maildrop - offering numerous PT related products and services including private and confidential maildrop services, bank accounts, anonymous GSM cards and related publications. Find many useful links in our resources sections or visit "CPS Offshore Forums" - public web based forums on PT Lifestyle, Second Passports, Offshore Banking, Tax Havens and On-line Privacy.

15.01.21 15.01.22 15.01.23 15.01.24 15.01.25

16PTNEWSLETTERS,PUBLICATIONS&WEBSITES

Newsletters. Newspapers and Magazines. PT Information and Reference Websites. Various Publications and Publishers.

16.01 Newsletters

16.01.01 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

16.01.02 PT SHAMROCK LTD. PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Lodest Privacy Newsletter on the Internet. To subscribe FREE send a blank email to - PTBuzz-on@mail-list.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and

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citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations

16.01.03 FORECASTS AND STRATEGIES

Publisher: Mark Skousen 7811 Montrose Road Potomac, MID 20854 U. S. A. Tel.: +1 (301) 424-3700 Popular and unorthodox newsletter. Mark Skousen is an Austrian economist and popular investment advisor resident in the US.

16.01.04 INTERNATIONAL HARRY SCHULTZ LETTER (HSL) P. 0. Box 622 CH-1001 Lausanne SWITZERLAND Tel.: +32 16 533 684 (Belgium) Fax: +32 16 535 777 (Belgium - credit card payments only) Published since 1964. Issued every six weeks. One year subscription for US$285, sample copy for US$25. Contains investment advice, political updates and stimulating original ideas and philosophy. Harry Schultz is also the world s highest paid consultant for all PT and investment matters who charges US$2,400 an hour.

16.01.05 INTERNATIONAL LIVING Agora Inc. 14 West Mount Vernon Place Baltimore, MID 21201 U. S. A. Tel.: +1 (410) 234-0691 Fax: +1 (410) 837-1999 Monthly bulletin which provides news and advice on travel, business, and retirement opportunities throughout the world. Also, lots of interesting ads on vacation home rentals and exchanges, great travel articles, plus a section on travel bargains. Send US$5 for sample issue or US$95 for 12 issues.

16.01.06 MONEY MAKER'S MONTHLY 6827 West 17 1st Street Tinley Park, IL 60477 U. S. A. Tel.: +1 (708) 6338888 Fax: +1 (708) 633-8889 Website: http://www.mmmonthly.com Magazine on Multi-Level-Marketing/Network Marketing.

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16.01.07 THE FREEBOOTER Att.: Henry Morgan, Editor P. 0. Box 191 St Peter Port GUERNSEY GY1 4NL Channel Islands Fax: +44 (0)171 223 4295 E-mail: henrymorgan@freebooter.com Website: http://www.freebooter.com Bimonthly newsletter packed with information on just about every topic of interest to Pts designed to help you to "protect your ass and your assets" as its subtitle states. Many PT advertisements. Sample issue costs US$8, 6 issues (1 year) US$69, 12 issues (2 years) US$120.

16.01.08 THE OFFSHORE CITIZEN Promotions Plus C. 1. Guells Road

St. Peter Port GUERNSEY Channel Islands Tel.: +44 (0)1481 66297 Fax: +44 (0)1481 66398

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E-mail: offcit@offcit.com Website: http://www.offcit.com Highly recommended bimonthly PT newsletter launched specifically to inform you of the many benefits offshore island life can provide. Up-to-date news on property, business, jobs, investments, companies and trusts. Free offer: Offshore Citizen will prepare property listings "rent" or "buy" for the British Offshore Islands and International for you. All price ranges, all types of accommodations. Also available, new maildrop location: UK accommodation address, remailing, administration and telecommunications services.

16.01.09 GELDBRIEF Att.: Editor-in-Chief HansPeter Holbach C/o Informationsclienste AUDITOR AG Postfach 1618 Am Schragen Weg 14 FL-9490 Vaduz LIECHTENSTEIN Tel.: +41 75 232 85 13 Fax: +41 75 232 06 30 Telex: 889 585 German-language PT/Gerhard Kurtz-style newsletter offering a wide range of "Der Meisters" books and reports - and not least very successful investment advice!. Chief editor is Hans-Peter Holbach.

16.01.10 EUROPEAN VOICE Rue Montoyerstraat 17-19 B-1000 Brussels BELGIUM Tel.: +32 2 540 9090 Editorial: Fax: +32 2 540 9071 Subscriptions: Tel.: +44 (0)1708 381 844 Fax: +44 (0)1708 372 059 Advertising: Fax: +32 2 540 90 70 "The weekly view of the European Union" published by the Economist Group. Brings detailed coverage of keyEU events. Features in-depth analyses ranging from the relationships between member states and the Union, to detailed articles on key policy developments. Annual subscription BEF 4, OOOIIE851EU currency equivalent. Outside Europe US$156.

16.01.11 OFFSHORE OUTLOOK GinsGlobe Communications, Inc. 1510 Cantera Avenue Santa Barbara, CA 93110 U. S. A. Tel.: +1 (805) 682-6318 Fax: +1 (805) 563-9528

THE OFFSHORE MANUAL & DIRECTORY E-mail: info@offshore-outlook.com Website: http://www.offshore-outlook.com GinsGlobe Communications provides comprehensive information about the Offshore Financial Services Industry. It distributes this information globally via: Offshore Outlook a magazine available both in print and online on he Internet through subscription (online edition subscribers: US$190; print edition subscribers: US$325, both 1 year); Offshore financial reference works and directories published separately, e.g. Tax Havens and International Tax Planning by Anthony Sanfield Ginsberg, available at bookstores; Online archival search of our proprietary database; Consulting assistance to jurisdictions establishing or expanding their offshore financial service centres or free trade and export processing zones. Offshore Outlook exists to promote the exchange of information and educate the public world-wide about the best use of offshore financial services over a wide range of circumstances. There are usually significant benefits to be had from judicious use of appropriate international financial products and offshore centres. These benefits may depend greatly on the country of domicile of the user. Legal and tax advisory counsel is advised before proceeding.

16.01.12 THE INTERNATIONAL FT Magazines Greystoke Place Fetter Lane

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GB-London EC4A 1 ND GREAT BRITAIN Tel.: +44 (0)171 463 3000 Fax: +44 (0)171 831 2181 Advertising Fax: +44 (0)171 831 9136 Website: http://www.iii.co.uk/ftmags/international "The Worldwide Guide To Personal Finance"- FT's FREE global information service covering all aspects of expatriate life.

16.01.13 RESIDENT ABROAD Greystoke Place Fetter Lane GB-London EC4A 1 ND GREAT BRITAIN Tel.: +44 (0)171 463 3000 Editorial Faxes: +44 (0)171 463 3000/463 3152 Subscriptions: Tel.: +44 (0)1444 445520 Fax: +44 (0)1444 445599 Advertising Faxes: +44 (0)171 463 3156/463 3091 E-mail: 100617.1135@compuserve.com "The monthly expatriate magazine from FT". The only expatriate magazine with a predominantly paid-for circulation. Topics covered. where do you get the best returns on your investments? Independent advisory services. Funds performance reviewed. Investment trusts. Investor protection. Inherited money. Investing for retirement. Investing in equities, Property. In-depth articles on individual countries and their living costs, details on local shops, clubs and other facilities. Information on the latest happenings in the UK, and much more useful information. Subscription rates: one year (Europe: £53, rest of the world: £61).

16.01.14 OFFSHORE FINANCIAL REVIEW Maple House 149 Tottenham Court Road GB-London W1P 9LL GREAT BRITAIN Tel.: +44 (0)171 896 2608/2609 Editorial fax: +44 (0)171 896 2587 Advertising fax: +44 (0)171 896 2591 E-mail: 100617.1135@compuserve.com Website: http://www.iii.co.uk./ftmags FT Magazine’s monthly journal for the offshore services business.

16.01.15 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

THE OFFSHORE MANUAL & DIRECTORY

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

16.01.16 OFFSHORE PROFIT CENTER

Fax: UK +44 (0)171 681-1270 Fax: USA +1 (407) 650-2513 E-mail: questions@offshoreprofit.nu Website: http://www.offshoreprofit.nu Freedom - Wealth - Privacy - Prestige - Profit. Learn how to set up foreign bank accounts, offshore corporations and trusts. How to obtain and use anonymous credit cards. How to get a legal second passport, and a driver's license in the name of your choice. How to become a Permanent Traveler, an Honorary Consul, or even a Prince! Subscribe to the OPC FREE Newsletter!

16.01.17 PRIVACYWORLD ONLINE Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com

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Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM phones, and more!

16.01.18 FINANCIAL PRIVACY CONSULTANTS CORP. Nieuwe Haven 202 NL-2801 ED Gouda THE NETHERLANDS Tel./Fax: +31-20-524-1485 E-mail: kounselor@writeme.com Websites: htto://www.i)rivacy-consultants.com and full mirror site at: http;//www.nauru-banker-net.com Offers the full range of products: 2nd passport specialist and citizenship, bank charters offshore companies, offshore bank accounts, diplomatic passports, merchant accounts, ID enhancers, camouflage passports, press passes, academic degrees and more. Order free product descriptions through instant e-mail auto-responders. FREE Newsletter.

16.01.19 TAX HAVEN REPORTER NEW PROVIDENCE PRESS, LTD. Tom Azzara 54 Sandyport Drive P.O. Box CB 11552 Nassau BAHAMAS Tel. /Fax: +242-327-7359 E-mail: taxman@batelnet.bs Website: http://www.bahamasbahamas.com/offshore.html Subscription to the 'Tax Haven Reporter' costs US$150/yr. - included is a free copy of the new 7th edition (199912000) of the book 'Tax Havens of the World' (value US$75).

16.01.20 THE HIGHLANDER CLUB P.O. Box 566 Baltimore, MD 21203-0566 U.S.A. Tel.: +1 (410) 783-8440 Fax: +1 (410) 783-8438 E-mail: 104042.326@compuserve.com Offers one of the best financial newsletters. For Best Value Membership for only US$126 you receive: 24 monthly newsletter, 6 free reports, million dollar mail order secrets, the seven keys to quantum business growth, how to lock in 17,000,000

THE OFFSHORE MANUAL & DIRECTORY

customers for your MLM, the free cash source book: free cash to finance your dreams, genuine Highlander Club certificate of membership, official Highlander Club membership pin.

16.01.21 HARVARD BUSINESS REVIEW

International Offices: Tower House Sovereign Park Market Harborough Leicestershire LE16 9EF UNITED KINGDOM "Bimonthly business newsletter for top managers.

16.01.22 16.01.23 16.01.24 16.01.25

16.02 Newspapers & Magazines 16.02.01 INTERNATIONAL HERALD TRIBUNE

Europe, Middle East & Africa: 181, Avenue Charles-de-Gaulle F92521 Neuilly Cedex FRANCE Tel.: +33 1 41-43-93-00 Fax: +33 1 41-43-92-10 E-mail: iht@iht.com Website: http://www.iht.com Subscriptions: Tel.: +33 1 41-43-93-61 Fax: +33 1 41-43-92-10 E-mail: subs@iht.com Advertising: Tel. (Intermarket): +44 (0)171 420 0348 Fax: +33 1 41-43-92-12 News: Fax: +33 1 41-43-93-98 The Americas: 850 Third Avenue New York, NY 10022-6275 U. S. A. Subscriptions: Tel. (toll free): 1-800-832-2884 Fax: +1 (212) 755-8785 Asia: 7/F Malaysia Bldg. 50 Gloucester Rd. Wanchai HONG KONG Subscriptions: Tel.: +852 2922 1171 Fax: +852 2922 1199 E-mail: subshk@ihthk.com

16.02.02 FINANCIAL TIMES FT Financial Publishing Maple House 149 Tottenham Court Road GB-London W1P 9LL UNITED KINGDOM Subscriptions: Tel.: +44 (0)171 896 2314 Fax: +44 (0)171 896 2274 Advertising: Faxes: +44 (0)171 873 3064/ (0)171 873 4874 (Business Opportunities) Website: http://www.FT.com

16.02.03 WALL STREET JOURNAL EUROPE

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THE OFFSHORE MANUAL & DIRECTORY Dow Jones Publishing Company (Europe) Inc. Boulevard Brand Whitlock 87 B-1200 Brussels BELGIUM Tel.: +32 2 741-1211 Business Fax: +32 2 732-1102 Editorial Fax: +32 2 741-1600 Telex: 22743 WSJEA Advertising: Dow Jones International International Press Centre 76 Shoe Lane GB-London EC4A 3JB GREAT BRITAIN Tel.: +44 (0)171 334 0008/+49-69-971428-0 Fax: +44 (0)171 583 4632 Subscriptions: P.0. Box 2845 NL-6401 DH Heerlen NETHERLANDS In De Cramer 37 NL-6411 RS Heerlen THE NETHERLANDS Tel.: +31 45 5761222 Fax: +31 45 5714722/5719687 16.02.04 THE EUROPEAN Editorial Offices: 200 Gray's Inn Road GB-London WC1X 8NE UNITED KINGDOM Tel.: +44 (0)171 418 7777 Fax: +44 (0)171 713 1840 E-mail: editor@the-european.com

International Advertising Sales: London: Tel.: +44 (0)171 418 7870/418 7872 Fax: +44 (0)171 713 1835 Paris: Tel.: +33 1 53 83 98 09 Fax: +33 1 45 62 98 34 E-mail: classified@the-european.com

International Subscription Sales: PO Box 14 Harold Hill Romford RM3 8EQ England Tel.: +44 (0)1708 340143 Fax: +44 (0)1708 340132 E-mail: subscriptions@the-european.com 16.02.05 TIME MAGAZINE Principal Office: Time, Inc. Rockefeller Center New York, NY 10020-1393 U. S. A. Atlanctic Edition: Time Warner Publishing B.V. 5 Ottho Heldringstraat NL-1066 AZ Amsterdam THE NETHERLANDS Customer Service:

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Tel.: +31 20 487 4232 THE OFFSHORE MANUAL & DIRECTORY Fax: +31 20 617 2068 E-mail: custserv time@time-inc.com

Websites at: http://www.time.com http://www.time.com/europe http://www.chat.yahoo.com/time http://www.aol.com/Time100 http://www.timedigital.com Advertising Service: Tel.: +44 20 7322 1030 Fax: +44 20 7322 1123

16.02.06 NEWSWEEK International Edition: Newsweek, Inc. 251 West 57th Street New York, NY 10019 U. S. A. Tel.: +1 (212) 445-4000 Atlantic Edition: 18 Park Street GB-London W1Y 4HH GREAT BRITAIN Tel.: +44 (0)171 629 8361

16.02.07 THE ECONOMIST 25 St James's Street GB-London SW1A 1HG ENGLAND Tel.: +44 (0)171 830 7000 Fax: +44 (0)171 839 9386 Website: http://www.economist.com Customer/Subscription Services: PO Box 14 Harold Hill Romford RM3 8EQ UNITED KINGDOM Tel.: +44 (0)1708 381 555 Fax: +44 (0)1708 381 211

16.02.08 FORBES Inc. 60 Fifth Avenue New York, NY 100 11 U. S. A. Tel.: (US & Canada) toll-free: 1-800-888-9896 (Subscriptions) Website: http://www.forbes.com

16.02.09 16.02.10 16.02.11

16.03 PT Information and Reference Websites 16.03.01 THE OFFSHORE TAX HAVEN REFERENCE PAGE

http://www.cadvision.com/Inolimits/offshore.html This page provides links to Offshore Tax Haven, Trust Account, Offshore Banking, Secrecy and Financial Privacy information sources: tax haven services, tax havens, offshore banks, offshore investments, tax haven internet services, tax haven magazine references, tax haven real estate, tax haven vacations, other tax haven and privacy links and tax haven books.

16.03.02 ESCAPE ARTIST Tel./Fax: +65 281-2406 E-mail: expat@pacific.net.sg Website: http://www.escapeartist.com The philosophy at Escape Artist is that they believe governments and their borders and the concept of government and borders are obsolete. We humans are only holding on to these concepts because we have no clear precedent to call forth to guide us. The concept of deterritorialization is new. The nation-state has ended. This website is meant to express that philosophy. It has the largest EMBASSAY RESOURCE and asset protection directories. The

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website is a must for any American considering emigrating. It contains indexes on South America, The Caribbean, Mexico & Central America, Asia

THE OFFSHORE MANUAL & DIRECTORY

Pacific, jobs overseas, tax havens, embassies & consulates, books on moving overseas, world trade resources, import/export to Latin America, offshore banks of the world, stock markets of the world, commercial index and search engines with all the relevant links - hundreds of them.

16.03.03 OFFSHORE OUTLOOK GinsGlobe Communications, Inc. Att.: Mr. Anthony Ginsberg, President and Editor 1510 Cantera, Avenue Santa Barbara, CA 93110 U. S. A. Tel.: +1 (805) 682-6318 Fax: +1 (805) 563-9528 E-mail: ginsglobe@earthlink.net Website: http://www.offshoreoutlook.com GinsGlobe Communications provides comprehensive information about the Offshore Financial Services Industry. It distributes this information globally via: Offshore Outlook, a magazine available both in print and online on the Internet through subscription (online edition subscribers: US$190; print edition subscribers: US$325; both 1 year); Offshore financial reference works and directories published separately, e.g. Tax Havens and International Tax Planning by Anthony Sanfield Ginsberg, available at bookstores; Online archival search of our proprietary database; Consulting assistance to jurisdictions establishing or expanding their offshore financial service centres or free trade and export processing zones. Offshore Outlook exists to promote the exchange of information and educate the public world-wide about the best use of offshore financial services over a wide range of circumstances. There are usually significant benefits to be had from judicious use of appropriate international financial products and offshore centres. These benefits may depend greatly on the country of domicile of the user. Legal and tax advisory counsel is advised before proceeding.

16.03.04 16.03-05 16.03-06 16.03.07 16.03-08 16.03.09 16.03.10

16.04 Various Publishers & Publications 16.04.01 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

16.04.02 EDEN PRESS 11623 Slater "E" P. 0. Box 8410 Fountain Valley, CA 92728 U. S. A. Tel.: +1 (714) 556-2023 Fax: +1 (714) 556-0721 Publisher of book catalog offering publications on a variety of subjects such as: privacy. credit, business ideas, offshore finance, jobs, personal independence.

16.04-03 KURTZ SUCCESSORS (Kurtz-Nachfolger-Verlag) Att.: Mr. Ernest G. Brandt, Coordinator 6 Lower Hatch Street Dublin 2 IRELAND (BCM 3557, London WC1N 3xx, England)

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"Kurtz Successors" act as exclusive distributors of legendary Dr. Kurtz's compact reports. Dr. Gerhard "Gerry" Kurtz is a German investigative journalist and author of over two dozen bestselling books on subjects like tax havens, offshore investment, second residency/citizenship/passport, retirement opportunities, purchase ofdegrees/titles and much more. Some of his best works, originally written in German have now also been translated into English.

16.04.04 LAISSEZ FAIRE BOOKS 938 Howard Street, #202 San Francisco, CA 94103 U. S. A. Tel.: +1 (800) 3260996 (Order anytime, toll-free) Tel.: +1 (415) 541-9780 (Customer service) Fax: +1 (415) 541-0597 E-mail: orders@laissezfaire.org & BookNews@ aissezfaire.org Website: http://Iaissezfaire.org "The World's Largest Selection of Books on Liberty".

16.04.05 LOOMPANICS UNLIMITED P.0. Box 1197 Port Townsend, WA 98368 U. S. A. Tel.: +1 (360) 385-7471 Tel.: +1 (800) 380-2230 (credit card orders) E-mail: service@loompanics.com Website: http://www.loompanics.com Order the "Best Book Catalog in the World" for US$5.00 with hundreds of books indispensable to Pts, anarchists, survivalists, mercenaries, investigators, dropouts and researchers.

16.04.06 PALADIN PRESS P.0. Box 1307 Boulder, CO 80306 U. S. A. Tel.: +1 (303) 443-7250 (customer service) Tel.: +1 (800) 392-2400 (credit card orders) Fax: +1 (303) 442-8741 E-mail: pala@rmii.com (customer service) Website: http://www.paladin-press.com Europe: Paladin Press Europe Ltd. Unit 7, Farrow Road Industrial Estate Shady Lane Great Bar, Birmingham B44 9ER UNITED KINGDOM Tel./Fax: +44 (0)121 360 6533 "Publishers of the action library" Titles include subjects such as: financial freedom, new ID & personal freedom, survival, firearms, knives & knife fighting, police science, espionage & investigation, self-defense, revenge & humor, action careers, classic & special interest.

16.04.07 ROWLAND & GABRIEL 32 Colney Hatch Lane GB-London N10 1 DU GREAT BRITAIN Tel.: +44 (0)181 444 1294 Publisher of the German 10- volume limited edition publication of "Der Grosse Wolffen by Philipp Graf von Wolffen on PT subjects such as how to obtain second passports and dual nationality, university degrees, titles of nobility, diplomatic appointments, secured credit cards, driving licenses, press passes, camouflage passports.

16.04.08 THE FINANCIAL TIMES PUBLICATIONS Greystoke Place Fetter Lane GB-London EC4A 1 ND GREAT BRITAIN Tel.: +44 (0)171 405 6969 Fax: +44 (0)171 831 2181

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Website: http://www.iii.co.uk/ftmags/international Recommended FT Publications: "The International" (free to anyone interested in offshore or expatriation), "The Offshore Adviser" (free newspaper for investments advisers, stockbrokers, lawyers, or accountants based outside of England), "Resident Abroad" ("The Magazine For Expatriates" - contains many interesting adverts and good articles), "The FT World Tax Report" (monthly magazine providing reporting on international tax with expert in-depth analysis of the issues) and "FT World Tax Report" (published monthly).

16.04.09 THE STATEMAN'S YEAR-BOOK The Stateman's Year-Book Office The Macmillan Press Ltd. 25 Eccleston Place GB-London SW1W 9NF GREAT BRITAIN 'A statistical, political and economic account of the states of the world".

16.04.10 THE WORLD ALMANAC AND BOOK OF FACTS World Almanac Books One International Boulevard, Suite #444 Mahwah, NJ 07495-0017 U. S. A. E-mail: Walmanac@aol.com "Comprehensive source of accurate, up-to-date information on thousands of topics. From useful facts you need to offbeat curiosities you will enjoy searching out. A world of knowledge at your fingertips " "

16.04.11 POLK WORLD BANK DIRECTORY (INTERNATIONAL EDITION) Thomson Financial Publishing 4709 West Golf Road Skokie, IL 60076 U. S. A. Tel.: +1 (847) 676-9600 Fax: +1 (847) 676-9616 Publisher of "Thomson Bank Directory" (US$475) and "Polk World Bank Directory" (US$330).

16.04.12 INTERNATIONAL DIRECTORY TELEPHONE SUPPLY CATALOGUE Armon Publishing PO Box 785 Ormond Bech, FL 32074 U. S. A. From the "International Directory Telephone Supply Catalogue" you can choose and order telephone directories from over 120 countries.

16.04.13 TAX HAVENS OF THE WORLD By Walter and Dorothy Diamond Published by Matthew Bender & Company, Inc. Customer Services Department Two Park Avenue, NY 10016 U. S. A. Tel. (U.S.): (800) 833-9844 Fax: +1 (518) 462-3788 E-mail: international@bender.com Website: http://www.bender.com Examines tax havens in more than 50 areas around the world and rates each on the basis of 30 vital features. Tax reform pitfalls are also analyzed. 3 volumes; loose leaf, updated with revisions four times each year. Price: US$395. From the same publishers: "Foreign Tax and Trade Briefs".

16.04.14 TAX HAVEN ENCYCLOPAEDIA By Barry Spitz Published by Butterworth & Co. (Publishers) Ltd. London, UK Website: http://www.butterworths.co.uk/ Price: US$676. This authoritative loose-leaf work covers all the material necessary to assess the relative advantages and disadvantages of various tax havens. Updated biannually, charge per issue.

16.04.15 HOW TO USE FOREIGN TAX HAVENS

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By Marshall J. Langer Published by Practising Law Institute New York City U. S. A.

16.04.16 ESCAPE FROM AMERICA By Roger Gallo Published by Manhattan Loft Publishing Tel. (U.S.): (800) 2665564 Tel.: +1 (609) 769-8008 Fax: +1 (609) 769-5390 Price: US$29.85. 368 pages. Everything you need to know when considering life abroad. Moving abroad doesn't have to be a fantasy. More Americans are now moving abroad than ever before. Where are they going? They are going to what are considered the world's safe havens; countries such as New Zealand, Australia, Belize and Costa Rica. Why are they going? They are going because they are fed up with America. But they are also going because there is more opportunity abroad and because real estate prices are cheaper. This book shows what we need to know to join the exodus, with an emphasis on reason and with the safety of the reader in mind.

16.04.17 ISH LEGAL & BUSINESS PUBLICATIONS LTD. 90-100 Sidney Street Cheisea London SW3 6NJ ENGLAND Tel.: +44 (0)171 352 2274 Fax: +44 (0)171 873 9688 Publishers of "Spencer's Tax Haven Encyclopedia" & "Spencer's Offshore Companies & Their Uses" Both compiled and edited by leading British barristers, former tax inspectors, chartered accountants, academics and international lawyers.

16.04.18 TAX HAVENS OF THE WORLD NEW PROVIDENCE PRESS, LTD. Tom Azzara 54 Sandyport Drive P.O. Box CB 11552 Nassau BAHAMAS Tel./Fax: +242-327-7359 E-mail: taxman@batelnet.bs Website: http://www.bahamasbahamas.com/offshore.htmI Price: US$150. Over 25 tax havens covered. Learn how to use foreign trusts and holding companies. Trade stocks, bonds, options and commodities free of capital gains taxes. Sell U.S. real estate and closely held stock tax free even after FIRPTA. Do's and don'ts for secret numbered and ciphered bank accounts. Protect assets from creditors, lawyers and the IRS.

16.04.19 SPY WORLD, INC. 311 South Division Street Carson City, NV 89703 U.S.A. Tel.: +1 (310) 704-1528 Tel. (U.S. Toll Free): 1-800-779-4423s Fax: +1 (310) 967-7796 Website: http://www.spyworld.com Offers financial and privacy books - and surveillance equipment. Visit their website for further info.

16.04.20 Lord de Chanson - in association with Eaton-Lowndes Publications Limited 261 Bullsmoor Lane Enfield Middlesex EN1 4SB ENGLAND Tel.: +44 (0)1992 850 634 Fax: +44 (0)1992 850 635 E-mail: sales@lord.dechanson.co.uk International wealth research since 1989. Offers high net worth international databases: "Address Book of American Millionaires" - 8,500 entries, price £495; 'Address Book of

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the World's Richest Families 11, 500 entries, price £645; Address Book of Great Britain’s Richest Families" - 7,250 entries, price £450. Available on CD-Rom. Special offer for all 3 CD-Rom's: E595 Pounds Sterling or US$995.

16.04.21 16.04.22 16.04.23 16.04.24 16.04.25

17REALESTATE

Commercial. Distinctive Properties and Estates. Residential. Wanted.

17.01 Commercial

17.01.01 17.01.02 17.01.03

17.02 Distinctive Properties & Estates 17.02.01 17.02.02 17.02.03

17.03 Residential 17.03.01 THEOMARIA 2 Valtetsiou St. P.O. Box 4282 CY Limassol CYPRUS Tel.: +357 05-3-72917 Fax: +357 05-3-77740 Villas, village houses, land from £20,000.

17.03.02 BETTABILT P.O. Box 214 CY Paphos CYPRUS Tel.: +357 06-2-36839 Holiday/retirement quality villas for resale. Old stone village houses. Land, flats and townhouses.

17.03.03 INVESTIA P.O. Box 96 CY Larnaca CYPRUS Tel.: +357 04-652771 Fax: +357 04-626038 Luxury rentals and sales all over Cyprus.

17.03.04 COSMO DEVELOPERS P.O. Box 2200 CY 1518 Nicosia CYPRUS Tel.: +357 2-661030 Fax: +357 2661579 Website: http://www.cosmoder.cy Freehold villas, bungalows and apartments.

17.03.05 IDEA HOLIDAY & HOME FINDER P.O. Box 1439 CY 1508 Nicosia CYPRUS Tel.: +357 2-461484 Fax: +357 2-451297 E-mail: h.p.kalopetrides@cytanet.com.cy Santa Marina Villas almost equidistant between the towns of Nicosia, Larnaca and

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Limassol.

17.04 Wanted 17.04.01 17.04.02 17.04.03

18REGISTRATIONOFAIRCRAFT,CARS&VESSELS

License Plates for Tax Free Cars. Registration of Aircraft. Registration of Vessels.

18.01 License Plates for Tax Free Cars

18.01.01 GLOBAL MONEY CONSULTANTS PLC Mailing address: P. 0. Box 70865 166 05 Athens GREECE Faxes: +416-3525168 & +3120-5241407 E-mail: 100413.3245@compuserve.com & gmc@global-money.com Websites: http://www.global-money.com & http://www.flagsofconvenience.com This company offers a wide range of products and services such as 2nd passports and dual nationality, university degrees, noble titles and awards, car and ship registration, anonymous bank accounts, immigration, new citizenships, camouflage passports, registration of international transportation companies and offshore companies, and more.

18.01.02 ICZKOVITS TAX FREE CARS Alfred Escher Str. 10 CH-8027 Zurich SWITZERLAND Tel.: +41 1 202 76 10 Fax: +41 1 202 76 30 New & used tax-free cars. All leading makes. Same day registration possible. Also registration of cars with (expired) foreign (tax-free) plates.

18.01.03 18.01.04 18.01.05

18.02 Registration of Aircraft 18.02.01 18.02.02 18.02.03

18.03 Registration of Vessels 18.03.01 INTERLINK SA

BCM Global 27 Old Glocester Street GB-London WC1N 3XX UNITED KINGDOM Fax: +32 2224-0573 PT consultancy services include: 2nd passports, asset sheltering, offshore structures & banking, tax advice, imaginative corporate advice, diplomatic appointments, aircraft & boat registration, relocating yourself.

18.03.02 CONSULT P.0. Box 402 GIBRALTAR Fax: +350 77848 Yacht registration.

18.03.03 OCRA World Wide/Overseas Company Registration Agents Limited Companies House Tower Street Ramsey ISLE OF MAN IM8 1JA Great Britain Tel.: +44 (0)1624 815544

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Freephone UK: 0800 269 900 Freephone USA: +1 (800) 283-4444 Fax: +44 (0)1624 815548 E-mail: ocra@ocra.com Website: http://www.ocra.com Proshare Video Conferencing: +44 (0)1624 816407 "No. I Offshore Company Specialists" Affiliated independent representatives in 21 countries. Established 1975. Services include a choice of over 750 ready-made companies, domiciliation and registered office facilities, arrangements of full nominee services, accountancy and audit services, bank introductions, offshore trusts and trustee services. You can also register a ships in the Isle of Man, Belize or elsewhere in the world through Ocra.

18.03.04 MADEIRA MANAGEMENT COMPANHIA LIMITADA International Shipping Registry of Medeira (MAR) Madeira International Business Centre PO Box 7 Rua dos Murcas 68 9000-Funchal MADEIRA Tel.: +351 91 2001700 Fax:+35191 227144 E-mail: mmcl0mail.telepac.pt

18.03.05 INTERNATIONAL ATTORNEYS SEYCHELLES LTD. Arpent Vert Estates Mont Fleuri P.0. Box 517 Victoria Mahe REPUBLIC OF SEYCHELLES Tel.: +248 225 017/224 941 Fax: +248 225 160/225 136 Fax-on-Demand: +248 225 137 E-mail: intatt@seychelles.net & intatt@aol.com Website: http://www Seychelles.net/intatt 2nd passports and citizenship in more than 20 reputable countries, offshore banks insurance companies, asset protection, trusts, aircraft and ship registration.

18.03.06 ALDERNEY INTERNATIONAL St Anne's House Victoria Street ALDERNEY GY9 3UF Channel Islands Tel.: +44 (0)1481 824218 Fax: +44 (0)1481 824219 Mobile 04481 100837 E-mail: 106055.1157@compuservce.com Company & trust formation management & administration. Full accountancy services. Yacht registration (including Channel Islands & ancillary services. Bank account set up. Channel Island residency service. Insurance arrangements (marine, general, offshore plans & pensions.

18.03.07 DEPARTMENT OF MARINE SERVICES P. 0. Box 1052 St. John's ANTIGUA West Indies Tel.: +1 268 462-1273 Fax: +1 268 462-2510 Telex: 2179 ANPORTAK Registration of commercial vessels under the flag of Antigua & Barbuda.

18.03.08 INTERNATIONAL REGISTRIES, INCARI Headquarters: 11495 Commerce Park Drive Reston, VA 20191 U. S. A.

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Tel.: +1 (703) 620-4880 Fax: +1 (703) 476-8522 Telex: 248403 IRI UR E-mail: pmcdermo@register-iri.com Website: http://www.register-iri.com/ International Registries, Inc. (1131) and its affiliates administer the ship registries and Marshall Islands with offices in Hong Kong, Piraeus, Tokyo, New York, London, Rotterdam and Zurich.

18-03.09 MEDITERRANEAN LINK LTD. El Greco House 20 Queen Frederica Str. Office 104 P.O. Box 1343 CY Nicosia CYPRUS Tel.: +357 2-473688 Fax: +357 2-455259 Formation of offshore companies; registration of branch of foreign companies in Cyprus; formation of shipping companies and registration of ships; creation of international trusts in Cyprus and in other jurisdictions; provision of nominee and trustee services; provision of secretarial and management services; opening of personal and corporate bank accounts.

18.03.10 TAXBOMBER.COM Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about! Provider of offshore trusts, bank accounts, debit /credit cards, various financial services, merchant accounts, ID products, offshore company formations, banking licenses, security matters, reseller program, yacht registration, and more.

18-03.11 GLOBAL MONEY CONSULTANTS PLC Mailing address: P. 0. Box 70865 166 05 Athens GREECE Faxes: +416-3525168 & +3120-5241407 E-mail: 100413.3245@compuserve.com & gmc@global-money.com Websites: http://www.global-money.com & http://www.flagsofconvenience.com This company offers a wide range of products and services such as 2nd passports and dual nationality, university degrees, noble titles and awards, car and ship registration, anonymous bank accounts, immigration, new citizenships, camouflage passports, registration of international transportation companies and offshore companies, and more.

18.03.12 INTERNATIONAL LAW & CORPORATE SERVICES (PTY) LTD. Att.: Shelton M. Jolicoeur LLB (hons), LLM P. 0. Box 1137 Salamat House La Poudriere Lane Victoria Mahe SEYCHELLES Tel.: +248 323 850 Fax: +248 225 432/247 913 E-mail: iles@seychelles.net Legal consultants; financial services consultants; international & domestic tax consultants; international business registered agents; international trustees; ship registration agents; aircraft registration agents; ; provide formation and management of offshore companies for professional clients who demand an efficient, confidential, high quality service and to whom cost1benefit is important

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18.03.13 18.03.14 18.03.15

19SECONDPASSPORTS&DUALNATIONALITY Dual nationality has always been held by wealthy people with knowledge of world history. They know of the dangers of placing an entire future in the hands of politicians. Patriotism might be OK if governments were consistent and let you be free. But socialistic Big Brother bureaucrats now have the power to run your life from cradle to grave. Most of them think that all people who own businesses, securities, gold, foreign accounts or property are criminals who should be relieved of them and what little freedom they still have left. It is therefore imperative for the security of anyone of substance or ambition to have at least one other passport and nationality. 18 GOOD REASONS WHY YOU SHOULD CONSIDER A SECOND PASSPORT: 1): Political instability in your country of origin makes travel on your current passport difficult; 2): Your assets are the target of litigation or you are burdened by taxation;3): Your basic human right of travel is restricted; 4): You are not allowed to work, do business, buy exclusive property overseas or settle in another country; 5): Your assets, freedom of movement and even your life are threatened by your country's political situation; 6): You are subject to persecution for your religious or political beliefs or for pursuing certain harmless activities; 7): Your present passport makes you a target for hijackers and terrorists; 8): Your present passport could be revoked, confiscated or suspended; 9): You are subjected to tax on your worldwide income, to currency controls or other confiscations; 10): Your government controls, restricts or monitors your travels; 11): Your present passport causes you delays, harassment or denies at any border; 12): You need visas to visit places where you want to go; 13): Your citizenship forces you into unwanted military obligations; 14): You are identified as a citizen of an unpopular, immoral, aggressive or despotic nation; 15): Your passport needs to be renewed or validated more than once every two years; 16): Limited freedom to invest your money when and where you please; 17): You belong to the "wrong" country, like ex-Yugoslavia, Iraq, Iran, etc.; 18): You cannot invest in the foreign stock markets or offshore mutual funds without restriction or hindrance.

Immigration & Residency. Second Passport and Dual Nationality Visas.

19.01 Immigration & Residency

19.01.01 AICS Ltd./American & International Corporate Services Limited Att.: Mr. Kevin Mirecki 3501 Jamboree Road North Tower Suite 2100 Newport Beach, CA 92660 U. S. A. Toll Free: +1 800 TEL AICS Tel.: +1 (714) 854 3344 Fax: +1 (714) 854 0938 E-mail: aics@95net.com Specialists in US immigrations and US company formations. Refer to item no. 12.02.01.

19.01.02 MR. DAVID W. RAWLINGS, Barrister-At-Law and Solicitor P.O. Box 222 Central St. At Fiennes Ave. Basseterre ST. KITTS West Indies Tel.: +1 (869) 465-2887 Fax: +1 (869) 465-1317 E-mail: off$hore0caribsurf.com Offers assistance in registration, management and redomiciliation of confidential tax exempt offshore companies; acquisition of citizenship in the Federation of St. Christopher (St. Kitts) and Nevis by way of investment and real estate.

19.01.03 U.S. LAW OFFICE OF GALLAGHER & HANSEN 3 Bethesda Metro Center, Suite 750 Bethesda, MD 20814 U. S. A. Tel.: + 1 (301) 983-2511 Fax: +1 (301) 983-3439 E-mail: egallaciher@pop.dn.net

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Website: http://www.usimmiglaw.com Guaranteed U.S. immigration thru investments or opening American branch office.

19.01.04 U.S. CORPORATION SERVICES, INC. 2200 A Douglas Boulevard, Suite 130 Roseville, CA 95661 U. S. A. Tel.: +1 (916) 783-2994 Toll Free: (800) 352-0533 Fax: +1 (916) 783-3005 Website: http://www.uscorporations.com Offers formation of US Corporations (Florida, Montana, Nevada, Oregon, Texas & Utah), assistance with U.S. immigration, complete mail forwarding services (including phone & fax services), and opening of bank accounts, Visa cards, venture-capital-service, background research of U. S. companies and individuals and legal services.

19.01.05 INTERNATIONAL IMMIGRATION SERVICES 84 Grosvenor St. Mayfair GB-London W1X 9DF GREAT BRITAIN Tel.: +44 (0)171 629 0090 Fax: +44 (0)171 629 1265 Economic citizenship and residence in the USA, United Kingdom, Ireland, Switzerland, Dominican Republic and more.

19.01.06 OIC CONFRATERNITY CANADA LTD. 1410-409 Granville St. Vancouver, BC CANADA, V6C 1T2 Tel.: +1 (604) 669-0389 Fax: +1 (604) 669-3905 E-mail: passport@intoserve.net Website: http://www.confraternity.bc.ca/visa/ Provides expert assistance with Canadian immigration.

19.01.07 LAW OFFICES OF PAUL M. HELLER Tel.: +1 (415) 291-8000 E-mail: heller@greencard1.com Website: http://www.greencard1.com Specializing in labor cert. And work visas.

19.01.08 THE LAW FIRM OF SOMJEN & PETERSON Suite 810 1240 Bay Street Toronto, Ontario CANADA, M5R 2A7 Tel.: +1 (416) 922-8083 Fax: +1 (416) 922-4234 E-mail: somjen@somjen.com Website: http://www.somjen.com 25 years experience in immigration matters to Canada.

19.01.09 CHAIT AMYOT Immigration Division 1 Place Ville Marie, #1900 Montreal CANADA, H3B 2C3 Tel.: +1 (514) 879-1353 Fax: +1 (514) 879-1460 E-mail: deomc@Chait-Amyot.ca Immigration to Canada.

19.01.10 S & M INTERNATIONAL TRADE AND FINANCE LTD. US office: 3422 Old Capitol Trail Wilmington, DE 19808 U. S. A. Tel.: +1 (302) 996-3472

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EU Rep. Office: 126 Aldersgate Street Barbican GB-London EC1 A 4JQ GREAT BRITAIN Tel.: +44 (0)171 495 3395 Funds available against letters of credit. Bank debentures. Assistance with EUISwiss banks. Bancorps. Immigration in South American countries through economic investment. Credit cards.

19.01.11 ALDERNEY INTERNATIONAL St Anne's House Victoria Street Alderney GY9 3UF CHANNEL ISLANDS Tel.: +44 (0)1481 824218 Fax: +44 (0)1481 824219 Mobile 04481 100837 E-mail: 106055.1157@compuservce.com Company & trust formation management & administration. Full accountancy services. Yacht registration (including Channel Islands & ancillary services. Bank account set up. Channel Island residency service. Insurance arrangements: marine & general, offshore plans & pensions.

19.01.12 US STATE DEPARTMENT Bureau of Consular Affairs Website: http://travel.state.gov/ Provides useful information and visa services, passport information, travel warnings, consular info sheets, U. S. embassy and consulate websites worldwide, immigration and naturalization at the Department of Justice, and much more.

19.01.13 CANATRADE INTERNATIONALE INC. Canatrade House (Montreal South Shore) 151, Boulevard Jean Leman Candiac, J513 4V5 CANADA Tel.: +1 (450) 444-4691 Fax: +1 (450) 444-5780 E-mail: Canada@emigrate.com Website: http://www.emigrate.com Canatrade, a leading Canadian consulting enterprise, with affiliations and representations worldwide, assists clients from all over the world in immigration to and establishing in Canada, USA and Australia.

19.01.14 MR. LEONARD SIMCOE, Canadian Immigration Lawyer 1255 Laird Blvd., #208 Mt. Royal, Quebec, H3P 2T1 CANADA Fax: +1 (514) 739-0795 E-mail: Lsimcoe@csi.com Website: http//users.yes.net:85/simcoe Offers to prepare visa applications and conduct job search for prospective immigrants. Very reasonable fees.

19.01.15 AMERICAN IMMIGRATION FOUNDATION 1975 E. Sunrise Blvd. Suite 511 Fort Lauderdale, FIL 33304 U.S.A. Fax: +1 (954) 761-7612 E-mail: americanvisa@worldnet.att.net Secure U.S. Immigration by employment, own U.S. business start-up, or investment. Low fees. Money-back guarantee. Payment plan.

19.01.16 IMMIGRATION CENTRAL Website: http://www.imigration-usa:com The largest and most popular immigration site on the Internet.

19.01.17 THE HONORABLE CONSUL DR. DOE FOUNDATION

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Clasificador 6 Vina del Mar CHILE Tel./Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl Website:.http://www.aclaris.cl/consuldoe/english.htm "Emporium For Instant Prestige. " Provides: titles of nobility (you can even become Prince of Sayn- Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, maildrops, awards and more!

19.01.18 INTERNATIONAL IMMIGRATION SERVICE 168 Del Mar - Suite 139C San Clemente, CA 92672 U.S.A. Fax: +1 (949) 498-9126 E-mail: iis-visa@ix.netcom.com Website: http://www.iis-visa.com "Live and work in the U.S.A.". Next U.S.A. "Green Card Immigration Visa Lottery will allow for 55, 000 Permanent Resident Visas to be issued. You and your spouse and children could be chosen. Write for details.

19.01.19 S.W. & Co. P.O. Box 1177 Stn. B Ottawa CANADA K1 P 5R2 Fax: +1 (819) 684-2900 E-mail: mian.sw@sympatico.ca Want to immigrate to Canada, U.S.A.? - "We are an experienced Immigration Law Firm specializing in business immigration. If you are an entrepreneur, professional engineer, computer person or an executive, send a complete proposal to us."

19.01.20 LAW OFFICES OF COLIN R. SINGER 510-4999 Ste-Catherine St. West Montreal, QC CANADA H3Z 1T3 Tel.: +1 (514) 487-2011 Fax: +1 (514) 487-2385 E-mail: csincierPsinger.ca

Website: http://www.singer.ca "Canada's leading Internet law firm". Canada immigration. Investment & employment opportunities.

19.01.21 U.S. CORPORATION SERVICES, INC 2200B Douglas Boulevard Suite 100 Roseville, CA 95661 U.S.A. Tel.: +1 (916) 783-2994 Toll Free: (800) 352-0533 Fax: +1 (916) 783-3005 E-mail: uscorpsvcs@aol.com Specializes in the sale of foreclosure sales of legally registered multi-million-dollar U.S. corporation, formation of new U.S. companies, U.S. immigration, credit cards and more. With their multilingual staff they specialize in serving foreign clients.

19.01.22 LAW OFFICES OF COLIN R. SINGER 510-4999 Ste-Catherine St. West Montreal, QC CANADA, H3Z 1T3 Tel.: +1 (514) 487-2011 Fax: +1 (514) 487-2385 E-mail: csinger@singer.cn Website: http://www.singer.cn Canadian immigration, investment & employment opportunities.

19.01.23 MANAGEMENT CONSULTING USA INC.

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1802 North University Drive Suite 1 OOA Ft Lauderdale, FL 33322 U. S. A. Tel.: +1 (954) 424-6071 U. S. immigration - specialises in finding jobs, business or properties which allow you to qualify for a visa,

19.01.24 US LOTTERY REGISTRATION 1015 Gayley Avenue Los Angeles, CA 90024 U. S. A. Fax: +1 (818) 894-6501 E-mail: info@USLR.com Website: http://www.USLotteryRegistration.com For free official information, send name and address to the above address to participate in the annual US Lottery for 55, 000 Green Cards.

19.01.25 HENLEY & PARTNER, INC. Le Petit Vert SARK GY9 OSE Channel Islands Tel.: +44 (0)1481 832 880 Fax: +44 (0)1481 832 881 E-Mail: admin@henley-partner.com "Henley & Partner, Inc. is an independent, internationally operating consultancy group established to provide the best advice and service that money can buy. We are your partner for international law and estate planning, but we also specialize in immigration and citizenship law - a powerful combination of expertise and experience. For corporate clients we offer professional advice and support services in foreign direct investment, relocation management and international services. Through us you have access to a unique, worldwide network of specialist lawyers, immigrations consultants, investments advisors, and other professionals who are experts in their fields. In short, we offer international tax consultancy, estate planning and asset protection, international immigration, citizenship of choice, corporate location management and Swiss annuities and life insurance. "

19.01.26 THE LAW OFFICE OF MARK CARMEL 366 North Broadway Suite 410 Jericho, NY 11753 U. S. A. Tel.: +1 (516) 942-4209 Fax: +1 (516) 496-0467 Website: http://www.uslawyer.com Online registration in the U.S. Green Card Lottery for U. S. immigration.

19.01.27 GREEN CARD SERVICE 7231 Radio Road Suite 408 Naples, FL 34104 U. S. A. Fax.: +1 (941) 352-4293 E-mail: greencardservice@msn.com Website: http://www.GreenCardService.com Free info. Send name, address and country of birth.

19.01.28 ABRAMS & KROCHAK 250 Merton Street Suite 402 Toronto, OntariovM4S 1 B1 CANADA Tel.: +1 (416) 482-3387 Fax: +1 (416) 482-0647 E-mail: info@akcanada.com Website: http://www.akcanada.com Canadian immigration lawyers.

19.01.29 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

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19.01.30 NVR PMB 725 16161 Ventura Blvd. Encino, CA 91436 U. S. A. Tel.: +1 (818) 794-4618 E-mail: info@nationalvisaregistry.com Website: http://www.nationalvisareaistry.com For information about the American Green Card Lottery send your name and nationality.

19.01.31 CERTIFIED WORLDWIDE, LLC 29201 Heathercliff Rd. Malibu, CA 90265 U. S. A. Fax: +1 (310) 589-5632 E-mail: info@GreenCardSpecialists.com Website: http://www.GreenCardSpecialists.com Free registration for investors, executives and for managerial visas.

19.01.32 WESTBOUNDS CONSULTANTS 5 Westbourne House Heston Middlesex TW5 OSJ UNITED KINGDOM Tel./Fax: +41 (0)181 570 2862 E-mail: Haroldwilson@europe.com Permanent U.K. residency. "How you can legally obtain U.K. permanent residence as an investor, businessman or in other categories".

19.01.33 NUELIFE INTERNATIONAL SERVICE 610 Saddle Shoals Drive Lawrenceville, GA 30045 U.S.A. Fax: +1 (678) 376-5534 E-mail: nuelife@bluewin.ch Green card agent.

19.01.34 GREEN CARD U.S.A. P.O. Box 5859 San Clemente, CA 92674 U. S. A. Fax: +1 (949) 487-1587 Green card agent

19-01.35 FIRST POINT INTERNATIONAL (USA) INC. 111 North Orange Avenue Suite 950 Miami, FL 32801 U. S. A. Tel.: +1 (407) 246-5235 E-mail: invest. usa0usa. net "If you have considered emigration to the USA, you will know how difficult it is to obtain the permanent residency visa, or Green Card. The majority of applicants are turned down and even those who succeed may wait several years to secure their visas. But there is a faster, simpler and GUARANTEED route to a Green Card, if you are able to invest US$500,000 (which may be part cash, part assets) for a limited period.

19.01-36 U.S. IMMIGRATION Fax-on-demand: +1 (703) 834-8994, Doc #429 Website: http://www. us-immigration.org Green card agent

19.01.37 CANATRADE MANAGEMENT INC. 151 Boulevard Jean Leman Candiac CANADA, J5R 4V5 Tel.: +1 (450) 444-4491 Fax: +1 (450) 444-5780 E-mail: invest@canatrade.net

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THE OFFSHORE MANUAL & DIRECTORY "Immigrate to Canada as an investor. Unconditional visas. Very low cash outlay. Full refund, if not successful. "

19.01.38 FINFO CONSULTANTS LIMITED Fax: +44 (0)171 493-4935 E-mail: finfo@pobox.com "Offshore companies, offshore packages with banking facilities and int’l debit card, asset protection trust and Grenada Economic Citizenship programme with added incentives are offered at most competitive prices in the market. We also provide customized services as per your requirements. Companies with 'Reinsurance’ on the company name also available at the lowest price in the market. We provide a# inclusive packages so no hidden cost to be paid and DHL delivery is included in the prices. We offer. Offshore Company (Full inclusive of nominees) from US$1,400 and Offshore Package (company, bank a/c, card etc. inclusive) from US$1,800.

19.01.39 19.01.40

19.02 Second Passports and Dual Nationality 19.02.01 BELIZE PASSPORT CONSULTANTS & CO.

Att.: Mr. M. A. Romero, Director 9 Mahogany Street P. 0. Box 165 Belmopan BELIZE Tel.: +501-8-22759 Fax: +501-8-23785 Website: http://www.belize.com/passport/html Government-sponsored second passport program Belize Economic Citizenship Investment programme (US$50,000).

19.02.02 CAT GROUP OF COMPANIES Fax: +501-2-30948 E-mail: offshore@catco.com.bz Specialists on Bolivia and its passport program (approx. US$25, 000).

19.02.03 GLOBAL MONEY CONSULTANTS PLC Mailing address: P. 0. Box 70865 166 05 Athens GREECE Faxes: +416-3525168 & +3120-5241407 E-mail: 100413.3245@compuserve.com & gmc@global-money.com Websites: http://www.global-money.com & http://www.flagsofconvenience.com This company offers a wide range of products and services such as 2nd passports and dual nationality, university degrees, noble titles and awards, car and ship registration, anonymous bank accounts, immigration, new citizenships, camouflage passports, registration of international transportation companies and offshore companies, and more.

19.02.04 INTERNATIONAL COMPANY SERVICES (UK) LIMITED Stanbrook House 2-5 Old Bond Street GB-London W1X 3TI3 ENGLAND Tel.: +44 (0)171 493 4244 Fax: +44 (0)171 491 0605 Second passports and dual nationality

19.02.05 THE INTERNATIONAL COMPANY SERVICES LIMITED Sovereign House Station Road St. Johns ISLE OF MAN IM4 3AJ British Isles Tel.: +44 (0)1624 801 801 Fax: +44 (0)1624 801 800 E-mail: iom@icsI.com Website: http://www.icsl.com

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"The Offshore Professionals since 1977". More than 10 affiliated offices worldwide. Second passports and dual nationality. Registration of new companies. "Vintage companies" and ready-made offshore companies and trusts. Also on offer. Belizean citizenship and passport for US$40. 000, plus

THE OFFSHORE MANUAL & DIRECTORY professional fees, as part of that country's - formerly known as British Honduras - Government Economic Citizenship Program. Its passport allows visa free travel to over 80 countries.

19.02.06 INTERNATIONAL COMPANY SERVICES (IRELAND) LIMITED Att.: Eilish Murphy, Director 56 Fitzwilliam Square Dublin 2 IRELAND Tel.: +353 1 661 8490 Fax: +353 1 661 8493 E-mail: irl-info@icsl.com Website: http://www.ICSL.com ICSL has since 1977 offered offshore services, incorporation, administration, accounting, nominee and trustee services in all leading jurisdictions. Also experts in the field of alternative citizenship, second passports and tax free permanent residency and offer the following fully legal programmes: Belize, Dominica, Gibraltar, Ireland, Turks & Caicos and Uruguay.

19.02.07 L. MOREL P. 0. Box 762 Victoria Mahe SEYCHELLES Residency (5 years) can be arranged at a total cost of US$3, 000 including commission of which a US$1,000 deposit must be forwarded with application. After 5 years you will receive a free passport.

19.02.08 INTERNATIONAL ATTORNEYS S. A. Fax: +590 290 5874590 290 684 E-mail: intatt@aol.com 2nd citizenship and 2nd passport via economic investments. Government programs starting at US$28,000, issued in 90-180 days, funds held in escrow until you receive documents.

19.02.09 NEVIS An alternative route to citizenship is marriage, since St Kitts & Nevis is one of the few countries in the world that gives instant citizenship upon marriage to a spouse of either sex.

19.02.10 DOES NOT EXIST ANYMORE! THE OFFSHORE MANUAL & DIRECTORY

ISLAND MANAGEMENT SERVICES (INTERNATIONAL) LIMITED Att.: Daniel Donnelly Suite 561/800 International Commercial Center GIBRALTAR Fax: +350 48849 E-mail: dan@imsil.com Website: http://www.imsil.com P. 0. Box 3321 Road Town Tortola BRITISH VIRGIN ISLANDS "The B V1 (British Virgin Islands) Specialists" Offers a wide range of PT services, such as incorporation of companies in the BVI, Delaware, and Panama, nominee directors, anonymous bank accounts, second citizenships, mail forwarding and PT literature. 19.02.11 PT SHAMROCK LTD.

PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous

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countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations.

THE OFFSHORE MANUAL & DIRECTORY

19.02.12 MR. DAVID W. RAWLINGS, Barrister-At-Law and Solicitor

Chambers: Central St. At Fiennes Ave. Basseterre ST. KITTS West Indies Tel.: +1 (869) 465-2887 Fax: +1 (869) 465-1317 Offers assistance in registration, management and redomiciliation of confidential tax exempt offshore companies; acquisition of citizenship in the Federation of St. Christopher (St Kitts) and Nevis by way of investment and real estate.

19.02.13 INTERNATIONAL ATTORNEYS SEYCHELLES LTD. Arpent Vert Estates Mont Fleuri P. 0. Box 517 Victoria Mahe REPUBLIC OF SEYCHELLES Tel.: +248 225 017/224 941 Fax: +248 225 160/225 136 Fax-on-Demand: +248 225 137 E-mail: intatt@seychelles.net & intatt@aol.com Website: http://www.seychelles.net/intatt 2nd passports and citizenship in more than 20 refutable countries, offshore banks, insurance companies, asset protection, trusts, aircraft and ship registration.

19.02.14 INTERNATIONAL IMMIGRATION SERVICES 84 Grosvenor St. Mayfair GB-London W1X 9DF GREAT BRITAIN Tel.: +44 (0)171 629 0090 Fax: +44 (0)171 629 1265 Economic citizenship and residence in the USA, United Kingdom, Ireland, Switzerland, Dominican Republic and more.

19.02.15 THE PASSPORT COMPANY Tel.: +972 5 0883135 Fax: +972 4 8667029 E-mail: passport@passport.off.ai Website: http://www.Passport.off.ai Offers the following services: second passports and citizenship, diplomatic passports, camouflage passports, international driver's license, offshore counseling and adoptions.

19.02.16 MARITIME INTERNATIONAL LTD. P.0. Box WC166 BayView Place Crosbies St. John's ANTIGUA West Indies Tel.: + 1 268 461-2024 Fax: +1 268 462-2718 E-mail: maritime@candw.ag Website: http://www. offshoreincorporators.com 2nd passports and citizenships in legally guaranteed tax free countries. Visa free travel.

19.02.17 NORDICCONSULT Schloss Strasse 18 D-24103 Kiel GERMANY Tel: +49 431 978835 Fax: +49 431 978839 Offers 2nd passports and citizenship, as well as restoration of citizenship, naturalization and providing residence permissions. Naturalization programs are available for the following countries: Switzerland (US$85,000), Panama and Guatemala (US$35,000), Kenya (US$18,000), Argentina (US$59,000),

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Mozambique (US$18,000), Poland (US$20, 000) and Spain (US$20, 000). Residence can be arranged in Germany, the U.S., Canada and other countries.

19.02.18 TAXBOMBER.COM Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html

THE OFFSHORE MANUAL & DIRECTORY Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about! Worldwide tax havens, anonymous bank accounts, asset protection, offshore incorporating & business operation, international maildrops, financial survival strategies, 2nd citizenship, alternative identities, immigration programs, camouflage passports, legal tax avoidance, PT literature, world's best lotteries etc. Visit their extensive website www.taxbomber.com Site & Internet Offshore Center" for more information.

19.02.19 PRICE WATERHOUSE Att.: Mr. Donald B. Ward or Charles W. A. Walwyn P.O. Box 1531 11 Old Parham Road St. John's ANTIGUA West Indies Tel.: +1 268 462 3000 Fax: +1 268 462 1902 Can arrange permanent residence in Antigua, West Indies. The scheme is designed to appeal to mobile individuals wishing to establish residence in a country that has no personal tax, no capital gains tax, no inheritance tax, and no wealth tax

19.02.20 BELIZE ONLINE TOURISM AND INVESTMENT GUIDE Website: http://www.belize.com/homte.htm 19.02.21 OFFSHORE DOMICILES LIMITED Sovereign

House St. Johns ISLE OF MAN IM4 3AJ Tel.: +44 (0)1624 801719 Fax: +44 (0)1624 801990 E-mail: info@offdom.com Website: http://www-offdom.com Belize citizenship & passports. A young English speaking Commonwealth country in Central America offers citizenship and passport to persons of good standing based on a contribution from US$40,000 plus professional fees. Belize is a developing nation which offers many business and investment opportunities. Its passport allows visa free travel to over 80 countries.

19.02.22 Tel.: +44 (0)1888 4477548/00 972 9771 8292 Fax: 00 972 9771 8294 Second passports with citizenship. Visa free travel. Entrance to EU

19.02.23 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

19.02.24 Tel.: +44 (0)1888 4477548 or Tel.: +972 9771 8292 Fax: +972 9771 8294 Second passports with citizenships. Visa free travel. Entrance to EU.

19.02.25 OFFSHORE PROFIT CENTER Fax: UK +44 (0)171 681-1270 Fax: USA +1 (407) 650-2513 E-mail: questions@offshoreprofit.nu Website: http://www.offshoreprofit.nu Freedom - Wealth - Privacy - Prestige - Profit: Learn how to set up foreign bank accounts, offshore corporations and trusts. How to obtain and use anonymous credit cards. How to get a legal second

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passport, and a driver's license in the name of your choice. How to become a Permanent Traveler, an Honorary Consul, or even a Prince! And much more...

19.02.26 PRIVACYWORLD ONLINE Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com

THE OFFSHORE MANUAL & DIRECTORY

Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM phones, and more!

19.02.27 FINANCIAL PRIVACY CONSULTANTS CORP.

Nieuwe Haven 202 NL-2801 ED Gouda THE NETHERLANDS Tel./Fax: +31-20-524-1485 E-mail: counselor@writeme.com Websites: http://www.privacy-consultants.com and full mirror site at: http://www.nauru-banker-net.com Offers the full range of products: 2nd passport specialist and citizenship, bank charters, offshore companies, offshore bank accounts, diplomatic passports, merchant accounts, ID enhancers, camouflage passports, press passes, academic degrees and more. Order free product descriptions through instant e-mail auto-responders.

19.02.28 THE DOMINI CORPORATION P.O. Box 2102 Roseau COMMONWEALTH OF DOMINICA Tel.: +1 (767) 449-9681 Fax: +1 (767) 448-5015 E-mail: domini@domini-inc.com Website: http://www.domini-inc.com Offers processing of applications for Dominica's Economic Citizenship (Second Passport) programme to a prompt conclusion. Formation and administration of offshore companies (IBCs, offshore bank and insurance companies). Formation and administration of trusts. Registration and licensing of Internet Gaming Operations. Provision of directors, agent, officers and registered offices. Co-ordination of banking requirements and offshore credit card facilities. And many other additional services.

19.02.29 THE HONORABLE CONSUL DR. DOE FOUNDATION Clasificador 6 Vina del Mar CHILE Tel./Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl Website: http://www.aclaris.cl/consuldoe/english.htm "Emporium For Instant Prestige. " Provides: titles of nobility (you can even become Prince of Sayn- Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, maildrops, awards and more!

19.02.30 INTERNATIONAL IMMIGRATION SERVIVES LTD. Tel.: +36 1 319-2684 Fax: +36 1 319-2689 E-Mail: info@second-passport.com Website: http://www.second-passport.com ELI residency ($10,000), EU citizenship ($25,000), African diplomatic passports ($35, 000). Passport agents wanted.

19.02.31 QUESTER PRESS 6-8 High Street

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Bishops Waltham Hants. S032 1AB UNITED KINGDOM Tel.: +44 (0)1489 890044 Fax: +44 (0)1489 890055 E-mail: questerpress@compuserve.com Offshore tactics, privacy and 2nd passports. Free Info pack.

THE OFFSHORE MANUAL & DIRECTORY 19.02.32 JIM BENNETT

3887 Lakeview Court Addison, TX 75001 U.S.A. Tel.: +1 (972) 241-9200

Toll Free: (888) 604-9923 E-mail: jim@jim-bennett.com Website: http://www.sovereignclub.org Leading U.S. asset protection lawyer. Also on offer, second passports: Belize, Dominica, Grenada & St. Kitts.

19.02.33 INTERNATIONAL LAWYERS DIPLOMATIC SERVICE S.A. Dayka Gabor u. 3 H-1 118 Budapest HUNGARY Tel.: +36 1 319-2984 Fax: +35 1 319-2689 E-mail: furtherinfo@second-passport.com Website: http://www.second-passport.com Offers EU residency, EU citizenships, Central European citizenship, diplomatic appointments

19.02.34 FINFO CONSULTANTS LIMITED Fax: +44 (0)171 493-4935 E-mail: finfo@pobox.com "Offshore companies, offshore packages with banking facilities and int’l debit card, asset protection trust and Grenada Economic Citizenship programme with added incentives are offered at most competitive prices in the market. We also provide customized services as per your requirements. Companies with 'Reinsurance' on the company name also available at the lowest price in the market. We provide all inclusive packages so no hidden cost to be paid and DHL delivery is included in the prices. We offer. Offshore Company (Full inclusive of nominees) from US$1,400 and Offshore Package (company, bank a/c, card etc. inclusive) from US$1,800.

19.02.35 HENLEY & PARTNER, INC. Le Petit Vert SARK GY9 OSE Channel Islands Tel.: +44 (0)1481 832 880 Fax: +44 (0)1481 832 881 E-Mail: admin@henley-partner.com "Henley & Partner, Inc. is an independent, internationally operating consultancy group established to provide the best advice and service that money can buy. We are your partner for international law and estate planning, but we also specialize in immigration and citizenship law - a powerful combination of expertise and experience. For corporate clients we offer professional advice and support services in foreign direct investment, relocation management and international services. Through us you have access to a unique, worldwide network of specialist lawyers, immigrations consultants, investments advisors, and other professionals who are experts in their fields. In short, we offer international tax consultancy, estate planning and asset protection, international immigration, citizenship of choice, corporate location management and Swiss annuities and life insurance."

19.02.36 19.02.37 19.02.38 19.02.39 19.02.40

19.03 Visas 19.03.01 U.S. VISA PROCESSING CENTER

Capitol Hill 611 Pennsylvania Avenue, S.E. #1250 Washington, DC 20003 U. S. A.

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Fax: +1 (805) 965-0800 E-mail: info@greencard-lottery.com The Immigration Act of 1990 provides for an annual diversity immigration program, making available each year by random computer selection 55, 000 permanent residence visas in the United States. Visas are apportioned among six geographic regions based on immigration rates over the last five years, with a greater number of visas going to regions with lower rates of immigration.

19-03.02 GREEN CARD REGISTRATION THE OFFSHORE MANUAL & DIRECTORY

18034 Ventura Blvd., #410 Encino, CA 91316 U. S. A. Tel.: +1 (818) 783-4733 Fax: +1 (818) 783-4730 Participate in the yearly "55-000 Green Card Lottery" Free information.

19.03.03 20TAXADVISORS,OFFSHORE&PTCONSULTANCY

Offshore and PT Consultancy. Tax Advisors.

20.01 Offshore and PT Consultancy

20.01.01 INTERLINK SA BCM Global 27 Old Glocester Street GB-London WC1 N 3XX UNITED KINGDOM Fax: +32 2225-0573 (Belgium) PT consultancy services include: 2nd passports, asset sheltering, offshore structures & banking, tax advice, imaginative corporate advice, diplomatic appointments, aircraft & boat registration, relocating yourself. The charge for an initial meeting at which you can discuss your requirements and which can take anything up to half a day, is E7501US$1200. Written consultancies are E5001US$750.

20.01.02 DOES NOT EXIST ANYMORE! ISLAND MANAGEMENT SERVICES (INTERNATIONAL) LIMITED Att.: Daniel Donnelly Suite 561/800 International Commercial Center GIBRALTAR Fax: +350 48849 E-mail: dan@imsil.com Website: http://www.imsil.com "The BVI (British Virgin Islands) Specialists" Offers a wide range of pt services, such as incorporation of companies in the BVI, Delaware, and Panama, nominee directors, anonymous bank accounts, second citizenships, mail forwarding and PT literature.

20.01.03 SCOPE INTERNATIONAL LIMITED – Out of business. See PTCLUB

Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc. 20.01.04 PT SHAMROCK LTD.

PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore

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corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations secured credit cards to driver's licenses - plus much, much more! Also on offer are personal PT and asset protection consultations through their

THE OFFSHORE MANUAL & DIRECTORY

contacts with several experts; these include Peter Trevellian, Seymour Samson and John Hawke. For more information or to arrange a consultation contact PT Shamrock.

20.01-05 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

20.01.06 20.01.07 20.01.08 20.01.09 20.01.10

20.02 Tax Advisors 20.02.01 MR. MARSHALL J. LANGER

Shutts and Bowen 43 Upper Grosvenor Street GB-London W 1 X 9PG ENGLAND Tel.: +44 (0)171 493 4840 Fax: +44 (0)171 493 4299 Internationally known tax lawyer. Charges approx. US$600 per hour. Author of "How To Use Foreign Tax Havens" and "The Tax Exile Report" (Scope International), among others.

20.02.02 ICR LTD. Tel/Fax: +44 (0)1245 Tel./Fax: +47 22 421 322 E-mail: icrltd@rocketmail.com Website: http://www.the-european.com/icr.html International accountants. Corporate finance and investment and tax consultants.

20.02.03 THE LAW OFFICES OF GARY S. WOLFE 9100 Wilshire Blvd., Suite 530 East Tower Beverly Hills, CA, 90212 U.S.A. Tel.: +1 (310) 274-8847 Fax: +1 (310) 274-8591 E-Mail: gsw@gswlaw.com Website: http://www.gswlaw.com Specializing in International Tax Planning, Offshore Planning, & Asset Protection.

20.02.04 JIM BENNETT 3887 Lakeview Court Addison, TX 75001 U.S.A. Tel.: +1 (972) 241-9200

THE OFFSHORE MANUAL & DIRECTORY

Toll Free: (888) 604-9923 E-mail: Website: http://www.sovereignclub.org Leading U.S. asset protection lawyer. Also on offer, second passports: Belize, Dominica, Grenada & St. Kitts.

20.02.05 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

20.02.06 20.02.07 20.02.08 20,02.09 20.02.10

21TAXFREECARS 21.01 Tax Free Cars

21.01.01 SHIPSIDE TAX FREE WORLD ON WHEELS B.V. Kruisweg 631 PO Box 430 NL-2130 AK Hoofddorp THE NETHERLANDS Tel.: +31 20 653 33 33 Fax: +31 20 653 32 41 E-mail: info@shipside.com Website: http://www.shipside.com All makes & models: cars & motorcycles. European, Japanese & American direct from official importers.

21.01.02 ICZKOVITS TAX FREE CARS Alfred Escher Str. 10 CH-8027 Zurich SWITZERLAND Tel.: +41 1 202 76 10 Fax: +41 1 202 76 30 New & used tax-free cars. All leading makes. Same day registration possible. Also registration of cars with (expired) foreign (tax-free) plates.

21.01.03 ROVER BELGIUM Att.: Mr. Paul Van Vlimmeren, Special Sales Manager Tel.: +32 2 723 9911 If you are a member of an official organisation (NA TO, European Commission, etc.) or a diplomat, Rover can offer you truly exceptional terms with delivery either in Belgium or anywhere else in Europe.

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21.01.04 TRANSCO BELGIUM Vosseschijnstraat 51 B-2030 Antwerp BELGIUM Tel.: +32 3 542 62 40 Fax: +32 3 542 58 97 E-mail: Transco@club.innet.be For 25 years we have delivered cars to the world. Brand new LHD vehicles. All makes and models competitively priced.

21.01.05 22TAXHAVENSFSHOREFI NANCIALCENTERS&OF The term TAX HAVEN is generally used to refer to a jurisdiction: 1) where there are no relevant taxes; 2) where taxes are levied only on internal taxable events, but not at all, or at low tax rates, on profits from foreign sources; or 3) where special tax privileges are granted to certain types of taxable persons or events. Such special tax privileges may be accorded by the domestic internal tax system or may derive from a combination of domestic and treaty provisions. Where tax benefits are part of an economic development programme the term tax incentives is usually used. ALDERNEY GUERNSEY NEVIS ANDORRA HONG KONG NIUE ANGUILLA HUNGARY PANAMA ANTIGUA & BARBUDA IRELAND PHILIPPINES ARUBA ISLE OF MAN POLAND AUSTRIA ISRAEL PUERTO RICO BAHAMAS JERSEY RUSSIA BAHRAIN JORDAN ST. KITTS BARBADOS LABUAN ST. LUCIA BELIZE LATVIA ST. VINCENT BERMUDA LIBERIA SARK BRITISH VIRGIN ISLANDS LIECHTENSTEIN SEYCHELLES BRUNEI LITHUANIA SINGAPORE CAMPIONE Q'ITALIA LUXEMBOURG SWITZERLAND CAYMAN ISLANDS MADEIRA TUNISIA CHINA MALAYSIA TURKS & CAICOS COOK ISLANDS MALTA UNITED ARAB EMIRATES COSTA RICA MARSHALL ISLANDS UNITED KINGDOM CYPRUS MAURITIUS URUGUAY CZECH REPUBLIC MONACO U.S. VIRGIN ISLANDS DELAWARE MONTSERRAT UTAH ESTONIA NAURU VANUATU GIBRALTAR NETHERLANDS VENEZUELA GREECE NETHERLANDS ANTILLES WESTERN SAMOA GRENADA NEVADA WYOMING

22.01 Andorra This 700 year old miniature state in the Pyrenees is located between France and Spain. In theory, it is rules jointly by an archbishop and a monarch from Paris and Madrid. In fact, it is independent. It is the choice of those who enjoy a mild alpine climate, winter sports, and political and economic stability. It has a high standard of living. Immigration permits are very difficult to obtain but not impossible. Andorra has zero tax liability and maintains absolute discretion with foreign tax authorities. Like the Island of Sark, it does not have a registrar of companies and so has not become an offshore zone for company formation. It is nevertheless possible to do business from Andorra and formal residency has significant advantages for some persons.

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It is highly recommended for persons looking for a place to buy a second home in the mountains. The skiing is great and it is much more relaxed than Switzerland. The miniature state has miniature regulation and virtually no government. 22.01.01 SERVISSIM SL

Edifici Areny Baixos Carretera General Arinsal La Massana PRINCIPAT D'ANDORRA Tel.: +376 837 836 Fax: +376 837 179 E-mail: servissim@andorra.ad Websites: http://www.myPic.ad/servissim & http://www.holiday-rentals.co.uk Established 1987.

22.01.02 ANDORRA MINISTERI DE FINANCES Govern de Andorra Carer Prat de la Creu Andorra La Vella PRINCIPAT D'ANDORRA Tel.: +376 829 34 Fax: +376 860 962

22.01.03 OFFICE OF IMMIGRATION Andorra La Vella PRINCIPAT D'ANDORRA Tel.: +376 826 222

22.01.04 ANDORRA BUREAU OF INFORMATION Tel.: +1 (847) 674-3091 Fax: +1 (847) 329-9470

22.01.05 ANDORRAN EMBASSY TOURIST OFFICE 2 UN Plaza 25th Floor New York, NY 10017 U. S. A. Tel.: +1 (212) 750-8064 Fax: +1 (212) 750-6630

22.01.06 CREDIT ANDORRA Avingucla Princepe Benlloch P.0. Box 18 Andorra La Vella PRINCIPAT D'ANDORRA Tel.: +376 820326 Fax: +376 82925 Telex: Crediand 200 AND SWIFT: CRDA AD AD

22.01.07 BANCA MORA INTERNATIONAL 2 Placa Coprinceps Andorra La Vella PRINCIPAT D'ANDORRA Tel.: +376 20607 Fax: +376 829980 Telex: BANMORA 222 AND SWIFT: BINA AS AX MOR

22.01.08 BANC AGRICOL I COMMERCIAL d'ANDORRA, S.A. Avda. Fiter i Flossell, bis Escaldes-Engordany Andorra La Vella PRINCIPAT DANDORRA Tel.: +376 873333 Fax: +376 863905 Telex 201 ANDOBANC

22.01.09 BANCA PRIVADA d'ANDORRA Avda. Meritxell 61-63

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P. 0. Box 25 Andorra La Vella PRINPAT D'ANDORRA Tel.: +376 20138 Fax: +376 60141 Telex: 202 AND SW I FT: CASBADAD 22.01.10 BANC INTERNACIONAL d'ANDORRA, S. A. 32 Avinguda Meritxell Andorra La Vella PRINCIPAT D'ANDORRA Tel.: +376 20037 Fax: +376 829980 Telex: INTERBANK 206 AND SWIFT: BINA AD AX INT 22.01.11 BANCA REIG S. A. Avinguda Verge de Canolich 43 Sant Julia de Loria PRINCIPAT D'ANDORRA Tel.: +376 841074 Fax: +376 841833 Telex: 0590 240 AD SWIFT: BAREADAD 22.01.12 22.01.13 22.01.14 22.01.15

22.02 Anguilla This British Dependent Territory has modern legislation: The Companies Ordinance 1994. Most names are available, however you can not use "Bank", "Trust", "Investment" or names that suggest the patronage of the Royal Family without authorization. Names must end in: "Ltd.", "Corporation", "Corp.", "Incorporated", "Inc.", "SA", "GmbH" or similar designations. Incorporations can be completed within 24 hours and shelf corporations are available. It is possible to have bearer and no par value shares. It is possible to operate with one director, who may also be the secretary and the director/secretary may reside outside of Anguilla. Meetings may be held anywhere. A Registered office and agent must be in Anguilla; however, no information concerning shareholders or directors needs to be disclosed. The minute book, resolutions, seal and shareholder register must be kept at the registered office. No annual return is required but an annual fee in the amount of US$250 must be paid assuming all shares are no par value shares. Anguilla does not have any exchange controls or double tax treaties. There is a government fee of US$250 due upon incorporation assuming a capitalization of US$50,000 or less.

22.02.01 OFFSHORE INFORMATION SERVICES LTD. P. 0. Box 949 The Valley ANGUILLA British West Indies Tel.: +1 (809) 497-3255 Fax: +1 (809) 497-2756 E-mail: info@offshore.com.ai Website: http://www.offshore.com.ai/ Offshore Information Services is based in Anguilla and offers to set you up with a Virtual Internet Presence Offshore for many different uses. Here are some of the services on offer.- e-mail account, offsite data haven backup, mailing lists, unix account for web hosting and e-mail, virtual web site, virtual web site and corporation, room for your machine and net connection, domain name for any machine on the net and retail for your information product.

22.02.02 ANGUILLA.TOURIST BOARD E-mail: feedback@net.ai Website: http://www.net.ai

22.02.03 ANGUILLA MINISTRY OF FINANCE Financial Services Department The Valley

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ANGUILLA West Indies Tel.: +1 (809) 497-2451 Fax: +1 (809) 497-5872 22.02.04 DIRECTOR OF FINANCIAL SERVICES P. 0. Box 60 The Valley ANGUILLA West Indies Tel.: +1 (809) 497-5881 Fax: +1 (809) 497-5872 E-mail: anguillafsd@anguillanet.com 22.02.05 NATIONAL BANK OF ANGUILLA LTD. P.0. Box 44 The Valley ANGUILLA West Indies Tel.: + 1 (809) 497-2101 Fax: + 1 (809) 497-3310 Telex: 9306 LA 22.02.06 CARIBBEAN COMMERCIAL BANK P.0. Box 23 The Valley ANGUILLA West Indies Tel.: +1 (809) 497-2571 Fax: +1 (809) 497-3570 22.02.07 ANGUILLA OFFSHORE FINANCE CENTRE The Secretariat The Valley ANGUILLA West Indies Tel.: +1 (809) 497-5872 Fax: +1 (809) 497-5872 22.02.08 SCOTIA (ANGUILLA) LIMITED George Hill P.0. Box 250 The Valley ANGUILLA West Indies Tel.: +1 (809) 497-3333 Fax: +1 (809) 497-3344 Telex: 9333 22.02.09 22.02.10

22.03 Antigua and Barbuda In the 1970s and 1980s many of the British Dependent Territories were happy to accept applications for banking licenses with a minimum of paperwork and fuss. This resulted in significant scandals because of criminal activity. Therefore the United Kingdom imposed increased standards on these territories so they are now unwilling to receive applications from anybody other than existing international recognized banks. Therefore, jurisdictions such as the British Virgin Islands, the Turks and Caicos Islands, Cayman Islands etc. are worthy of consideration if the applicant is a major financial institution. Antigua, as an independent Caribbean Island is an exception. It is currently welcoming applications for a banking license. There is a requirement to have a paid in capital US$1,000,000 but no requirements regarding capital reserves or loan ratios are imposed and no physical presence on the island is needed which cannot be provided by a management company. Antigua therefore represents a possibility to obtain a banking license without the considerable costs which would be experienced in most other competitive jurisdictions. The capital requirement is higher than that which is experienced in some of the Pacific Rim Islands but the license granted is broader.

22.03.01 REGISTRAR'S OFFICE

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High Street St. John's ANTIGUA and BARBUDA West Indies

22.03.02 EUROPEAN UNION BANK Nevis Street P.0. Box 1948 St. John's ANTIGUA West Indies Tel.: +1 268 480-2370 Fax: +1 268 480-2384 Telex: (0393) 2136 EUBANK E-mail: help@eubank.ag Website: http://www.eubank.ag The first offshore bank on the Internet! Full service offshore banking, secure on-line accounts managed via Internet.

22.03.03 ANTIGUA COMMERCIAL BANK P. 0. Box 95 St. Mary's & Thames Streets St. John's ANTIGUA West Indies Tel.: +1 268 462-1217/9 Fax: +1 268 462-1220

22.03.04 BANK OF ANTIGUA LTD. P. 0. Box 315 Head Office 1000 Airport Boulevard St. John's ANTIGUA West Indies Tel.: +1 268 480-5300 Fax:: +1 268 480-5433 Telex: 2180 REGAL AK

22.03.05 BANK OF NOVA SCOTIA P. 0. Box 342 High Street St. John's ANTIGUA West Indies Tel.: +1 268 462-1104 Fax: +1 268 480-1554 Telex: 02118

22.03.06 BARCLAYS BANK PLC P. 0. Box 225 High Street St. John's ANTIGUA West Indies Tel.: +1 268 462-0334/8-9 Fax: +1 268 462-4910 Telex: 2135 BARHIGH AK

22.03.07 CANADIAN IMPERIAL BANK OF COMMERCE P. 0. Box 28 High Street & Corn Alley St. John's ANTIGUA West Indies Tel.: +1 268 462-0836 Fax: +1 268 462-4439 Telex: 2150

22.03.08 CARIBBEAN BANKING CORPORATION LTD. P. 0. Box 1324

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45 High Street St. John's ANTIGUA West Indies Tel.: +1 268 462-4217 Fax: +1 268 462-5040

22.03.09 COMMONWEALTH NATIONAL BANK P. 0. Box 1122 Commonwealth Center 1 0 Redcliffe Street St. John's ANTIGUA West Indies Tel.: +1 268 462-3891 Fax: +1 268 462-3890

22.03.10 EAST CARIBBEAN BANK P. 0. Box High Street St. John's ANTIGUA West Indies Tel.: +1 268 462-2489 Fax: +1 268

22.03.11 ROYAL BANK OF CANADA P. 0. Box 252 High & Market Streets P. 0. Box 252 St. John's ANTIGUA West Indies Tel.: +1 268 462-0325 Fax: +1 268 480-1190 T elex: 2120 ROYALBANK AK

22.03.12 SWISS AMERICAN NATIONAL BANK OF ANTIGUA P. 0. Box 1302 High Street St. John's ANTIGUA West Indies Tel.: +1 268 462-4460/2-3 Fax: +1 268 462-0274

22.03.13 AMERICAN INTERNATIONAL BANK LTD. Woods Centre Friars Hill Road P. 0. Box 1673 St. John's ANTIGUA West Indies Tel.: +1 268 462-6700 Fax: +1 268 462-6675 Telex: 2051 AMEBANK E-mail: ameribkgrp@candw.ag The Ameribank visa credit card accounts must be secured by an interest bearing time deposit at the bank, equivalent to 150% of the credit line your require. You set your own limit. Minimum line of credit for a Classic Visa Card is US$500, US$2,500 for a Gold card.

22.03.14 ANTIGUA OVERSEAS BANK LTD. and ABI TRUST LTD. (ABIT) Main branch: Corner of High Street & Corn Alley P. 0. Box 1679 St. John's ANTIGUA West Indies Tel.: +1 268 480-2700 Fax: +1 268 480 2750

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Telex: 2039 ABIBANK AK E-mail: aob@candw.ag Formation & management of offshore trading companies, holding companies, insurance companies and banks. Ship registration and offshore trust formation. Private banking, professional money management Letters of credit, foreign exchange, worldwide money transfers, Euro currency deposits. Telephone banking. Visa credit cards.

22.03.15 DEPARTMENT OF MARINE SERVICES P. 0. Box 1052 St. John's ANTIGUA West Indies Tel.: +1 268 462-1273 Fax: +1 268 462-2510 Telex: 2179 ANPORTAK Registration of commercial vessels under the flag of Antigua & Barbuda.

22.03.16 PRICE WATERHOUSE Att.: Mr. Donald B. Ward or Charles W. A. Walwyn P.O. Box 1531 11 Old Parham Road St. John's ANTIGUA West Indies Tel.: +1 268 462 3000 Fax: +1 268 462 1902 Can arrange permanent residence in Antigua, West Indies. The scheme is designed to appeal to mobile individuals wishing to establish residence in a country that has no personal tax, no capital gains tax, no inheritance tax, and no wealth tax.

22.03.17 EUROPEAN FEDERAL CREDIT BANK LIMITED High Street P. 0. Box W528 St. John's ANTIGUA West Indies Fax: +1 268 460-5455 Website: http://www.eurofed.com/ Supplies both personal and corporate Visa Gold cards. You set your own credit limit, starting from a minimum line of credit equal to US$5,000 up to a maximum of US$90, 000. The bank requires a security deposit equal to one and one-half times your selected credit limit, deposited in your account with the bank. EuroFed also offers assistance in forming IBC's in Antigua, corporate secretary services and investment services.

22.03.18 ANTIGUA MINISTRY OF FINANCE St. John's ANTIGUA Tel.: +1 268 462-4809 Fax: + 1 268 462-4810

22.03.19 STANFORD INTERNATIONAL BANK LTD. 1000 Airport Blvd. P. 0. Box 315 St. John's ANTIGUA Tel.: +1 268 462-4283 Fax: +1 268 462-0040 Telex: 2143 STANFRD AK

22.03.20 22.03.21 22.03.22 22.03.23 22.03.24 22.03.25

22.04 Austria Few people know that this small country in the Alps offers foreign retirees near-zero tax

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status. This makes it one of the world's most desirable retirement havens for the upscale retiree. Residence permits are easy to obtain. The banking system is confidential. It is possible to have a banking account in bearer form (see AUSTRIAN SPARBUCH: 01.03): the ownership of the account can be transferred by the physical delivery of a passbook.. Unemployment and crime rates are low. The country is one of the most politically and economically stable in the world. 22.04.01 BANK FOR ARBEIT UND WIRTSCHAFT AG Seitzergasse 2-4 Postfach 171 A-1 011 Vienna AUSTRIA Tel.: +43 1 534 530 Fax: +43 1 53453/2840 Telex: 115311 SWIFT: BAWA AT WW 22.04.02 CENTRO INTERNATIONALE HANDELSBANK A.G.

Tegetthofstrasse 1 P. 0. Box 272 A-1 015 Vienna AUSTRIA Tel.: +43 222 51 52 00 Fax: +43 222 513 43 96 Telex: 136990 CENT SWIFT: CENB ATWW Has correspondents in 13 international cities all over the world.

22.04.03 CITIBANK (AUSTRIA) AG Lothringergasse 7 Posff ach 90 A-1 015 Vienna AUSTRIA Tel.: +43 1 756 534 Fax: +43 1 739 206 22.04.04 CREDITANSTALT Schottengasse 6-8 P. 0. Box 72 A-1 010 Vienna AUSTRIA Tel.: +43 1 53131 Fax: +43 1 531 31 Telex: 133030 SW I FT: CABV ATWW 22.04.05 GIROCREDIT BANK VIENNA Schubertring 5 P. 0. Box 255 A-1011 Vienna AUSTRIA Tel.: +43 1 711 94, ext. 3054 or 2791 Fax: +43 1 712 96 65 SWIFT: GIBA AT WW 22.04.06 GIROZENTRALE Schubertring 5 A- 10 10 Vienna AUSTRIA 22.04.07 6STERREICHISCHE LANDERBANK Am Hof 2 A-1 010 Vienna AUSTRIA Tel.: +43 1 531 240 Fax: +43 1 531 245 22.04.08 RAIFFEISEN ZENTRAL BANK Am Stadtpark 9 A P. 0. Box 50

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A-1 030 Vienna

AUSTRIA Tel.: +43 1 717 07-0 Fax: +43 1 717 07-1715 Telex: 136989 SWIFT: RZBA AT WW

22.04.09 ROYAL TRUST BANK (AUSTRIA) Rathausstrasse 20 Postfach 306 A-1 011 Vienna AUSTRIA Tel.: +43 1 426 161 Fax: +43 1 428 142

22.04.10 CREDITANSTALT INVESTMENT BANK Julius-Tandier-Platz 3 A-1090 Vienna AUSTRIA Tel.: +43 1 531 84 Fax: +43 1 317 60 75 Has offices in London, New York, Bratislava, Bucharest, Budapest, Ljubljana, Moscow, Prague, Sofia, Warsaw, Zagreb, Frankfurt, Milan and Tokyo.

22.04.11 BANK AUSTRIA HANDELSBANK AG Operngasse 6 P. 0. Box 83 A-1 015 Vienna AUSTRIA Tel.: +43 1 51440-0 Fax: +43 1 512 66 01 Telex: 133468 BA H13 A

22.04.12 BANK WINTER AND CO. A.G. Singerstrasse 10 P. 0. Box 878 A-1010 Vienna AUSTRIA Tel.: +43 1 515 04-0 Fax: +43 1 513 48 44/515 04 213 Telex: 112662 SWIFT: WISMAT WW REUTERS BHWX

22.04.13 BANK GEBROD. GUTMANN NFG. A.G Schwarzenbergplatz 16 P. 0. Box 546 A-1 011 Vienna AUSTRIA Tel.: +43 1 502 20 Fax: +43 1 502 20-249 Telex: +43 136506 GUTBK A SWIFT: GUTBATWW

22.04.14 VOLKSKREDITBANK AG Rudigierstrasse 5-7 P. 0. Box 116 A-401 0 Linz AUSTRIA Tel.: +43 732 7637-0 Fax: +43 732 7637-290 Telex: 22-2282 VKBDR A SWIFT: VKBLAT2L

22.04.15 DONAU-BANK A.G. Parkring 6 P. 0. Box 1451 A-1 011 Vienna AUSTRIA Tel.: +43 222 515-35 Fax: +43 222 515 35/297 Telex: 116473 SWIFT: DOBA AT WW

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22.04.16 6STERREICHISCHE VOLIKSBANKEN-AKTIENGESELLSCHAFT Peregringasse 3 P. 0. Box 95 A-1 011 Vienna AUSTRIA Tel.: +43 1 31340-0 Fax: +43 1 31340-3103 Telex: 134206 SWIFT: VBOE AT WW 22.04.17 22.04.18 22.04.19 22.04.20

22.05 Bahamas The Bahamas are located 50 miles of the east coast of Florida. They consist of 700 islands with most of the inhabitants residing in Nassau and Freeport. The Bahamas are an independent member of the British Commonwealth and a major financial center in their own right. The Bahamas has modern and flexible legislation which allows the operation of companies formed under the International Business Act of 1989 in the way most desired by the beneficial owner. It is a very short distance from the U.S.A. and a popular tourist destination. Government fees are only: US$1 00 capital duty and US$1 00 annual fee for a minimal capitalized company and it is possible to form companies within 48 hours. Bearer and no par value share are permitted and one director, who may also be the secretary, may run the corporation from any location. A registered office and agent in the Bahamas must maintain minimal records, copies of the register of memoers and directors together with an impression of the seal, at the registered office. There is no public register. No annual return or accounts needs to be filed and there are no exchange controls which apply to International Business Companies. There are no double tax treaties. The Bahamas welcomes applications for both unrestricted and restricted banking licenses. The minimum capitalization for an unrestricted is US$1,000,000. This type of license can be obtained by private individuals but only if they are able to show that they have substantial high net worth. Restricted licenses are more readily granted to financial institutions. A restricted license enables the holder to provide banking and/or trust services only to a specified class of associated individuals or companies who would normally be named in the license or in a schedule attached to the license. The minimum paid up capital is only US$1 00,000. Fees for obtaining a restricted license would be in the order of US$35,000. Both types of banks must maintain reserves in cash, or near cash, equal to 20-35% of deposits.

22.05.01 REGISTRAR GENERAL'S OFFICE P.O. Box N-532 East Hill Street Nassau BAHAMAS Tel.: +1 (242) 322-8032 Fax: +1 (242) 3221-5553

22.05.02 GOVERNMENT PUBLICATIONS P.O. Box N-7147 Nassau BAHAMAS TeI.: + 1 (242) 322-2410

22.05.03 MINISTRY OF PUBLIC SAFETY AND IMMIGRATION Director of Immigration P.O. Box N-831 Nassau BAHAMAS Tel.: +1 (242) 322-7530 Immigration1permanent residence applications.

22.05.04 BAHAMAS CHAMBER OF COMMERCE P.O. Box N-665 Nassau BAHAMAS Tel.: +1 (242) 322-2145 Fax: +1 (242) 322-4649

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22.05.05 CENTRAL BANK OF BAHAMAS

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Julian Francis, Governor Frederick Street P.O. Box N-4868 Nassau BAHAMAS Tel.: +1 (242) 322-2193 Fax: +1 (242) 356-4324/4307 22.05.06 BAHAMAS INVESTMENT AUTHORITY

Att.: Mr. Basil Albury, Executive Director Cecil Wallace-Whitfield Centre P.O. Box CB-10980 Nassau BAHAMAS Tel.: +1 (242) 327-5970-4 Fax: +1 (242) 327-5907 Website: http://www.interknowledge.com/bahamas/investment One-stop investment facilitator, responsible for investment policy formulation, international and domestic investment promotion.

22.05.07 BAHAMAS MARITIME AUTHORITY 10 Chesterfield Street GB-London W 1 X 8AH GREAT BRITAIN Tel.: +44 (0)171 290 1500 Fax: +44 (0)171 290-1540

22.05.08 GRAND BAHAMA PORT AUTHORITY Att.: Mr. Edward St..George, Chairman P.O. Box F-42666 Freeport Grand Bahamas BAHAMAS Tel.: +1 (242) 352-6711 Fax: + 1 (242) 352-8310

22.05.09 ASSOCIATION OF INT'L BANKS & TRUSTS Norfolk House Frederick Street P.O. Box N-7880 Nassau BAHAMAS Tel.: +1 (242) 394-6755 Fax: +1 (242) 394-3503

22.05.10 THE HIGH COMMISSION FOR THE COMMONWEALTH OF THE BAHAMAS 10 Chesterfield Street GB-London W1X 8AH GREAT BRITAIN Tel.: +44 (0)171 408 4488 Fax: +44 (0)171 499-9937

22.05.11 THE EMBASSY OF THE COMMONWEALTH OF THE BAHAMAS 2220 Massachusetts Ave. NW Washington, DC 20008 U. S. A. Tel.: +1 (202) 319-2660/7 Fax: +1 (202) 319-2668

22.05.12 THE CONSULATE GENERAL OF THE COMMONWEALTH OF THE BAHAMAS Suite #818 Ingraham Building 25 S.E. 2nd Avenue Miami, FL 33131 U. S. A. Tel.: +1 (305) 373-6295 Fax: +1 (305) 373-6312

22.05.13 THE CONSULATE GENERAL OF THE COMMONWEALTH OF THE BAHAMAS 231 East 46th Street

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New York, NY 10017 U. S. A. Tel.: +1 (212) 421-6420 Fax: +1 (212) 688-5926

22.05.14 U.C.B.M. (BAHAMAS) LIMITED (DOES NOT EXIT ANYMORE!) 43 Elizabeth Avenue P. 0. Box N-868 Nassau BAHAMAS Tel.: +1 (242) 356-2903 Fax: +1 (242) 326-8434 Freephone USA: +1 (800) 266-0139

22.05.15 BANK AMERICA TRUST AND BANKING CORP. (BAHAMAS) Bank America House East Bay Street PO Box N-91 00 Nassau BAHAMAS Tel.: +1 (242) 393-7411 Fax: +1 (242) 393-3030

22.05.16 CANADIAN IMPERIAL BANK OF COMMERCE Shirley St. P. 0. Box N-8329 Nassau BAHAMAS Tel.: +1 (242) 323-3308 Fax: +1 (242) 326-6552 Telex: 20169 SWIFT: CIBC BS NS

22.05.17 COUTTS & CO. (AMERICAS) LTD. West Bay Street PO Box N-7788 Nassau BAHAMAS Tel.: +1 (242) 326-0404 Fax: +1 (242) 326-6709 Telex: 20111 BAHGEN SWIFT: NWTCBSNSA

22.05.18 ROYAL BANK OF SCOTLAND (NASSAU) LTD. Rawson Square PO Box N-7518 Nassau BAHAMAS Tel.: +1 (242) 322-1071 Fax: +1 (242) 322-7989 Telex: 20187 SWIFT: NOSC BS NS

22.05.19 HIGGS & JOHNSON Counsel and Attorneys-at-Law Sandringham House 83 Shirley Street P.O. Box N-3247 Nassau BAHAMAS Tel.: +1 (242) 322-8571/9 Fax: +1 (242) 328-7727 Areas of expertise: company formation; corporate law; banking law; trusts and estate and inheritance law, general commercial law, civil litigation; real property, merchant shipping; industrial relations and employment law, environmental law.

22.05.20 GIBSON & COMPANY Counsel & Attorneys-at-Law & Notaries Public Lyford Cay Deltec House P.O. Box N-7525 .

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Nassau BAHAMAS Tel.: +1 (242) 362-4645/4646 Fax: +1 (242) 362-4649 Cable: 'Avocat' (Nassau) Telex: Avocat 20316 All legal, trust and corporate services.

22.05.21 LENNOX PATON Counsel and Attorneys-at-Law, Notaries Public Att.: Mr. Michael L. Paton P.O. Box N-4875 Devonshire House Queen Street Nassau BAHAMAS Tel.: +1 (242) 328-0563 Fax: +1 (242) 328-0566 E-mail: lexpaton@bahamas.net.bs Legal services in the Bahamas for financial institutions, private clients and their advisors.

22.05.22 FIDELITY BANK & TRUST INTERNATIONAL LIMITED 51 Frederick Street P.O. Box CB-12337 Nassau BAHAMAS Tel.: +1 (242) 356-7764 Fax: +1 (242) 326-3000 Corporate financial services; portfolio management, pension administration and consulting; stock transfer and registrar facilities and escrow agents.

22.05.23 BAHAMAS CAPTIVE MANAGEMENT LTD. Att.: Ms. Judy Higgs, President West Bay Centre West Bay Street P.O. Box CB-13482 Nassau BAHAMAS Tel.: +1 (242) 327-1481 Fax: +1 (242) 327-1482 E-mail: captive@bahamas.net.bs On offer: captive formation: ways to get residency in the Bahamas.

22.05.24 DUPUCH & TURNQUEST & CO. Counsel and Attorneys-at-Law, Notaries Public 308 East Bay Street P.O. Box N-4181 Nassau BAHAMAS Tel.: +1 (242) 393-3226/9 Fax: +1 (242) 393-6807 Chancery House P.O. Box F-42578 Freeport Grand Bahamas BAHAMAS Tel.: +1 (242) 352-8134/5 Fax: +1 (242) 352-5687 Offering a full range of legal services.

22.05.25 SUNEAGLE INC. Att.: Mr. Brian Beninger, Managing Director & Mrs. Lynn Holowesko, Director Legal Affairs Box N942 Nassau BAHAMAS Tel.: +1 (242) 324-1093 Fax: +1 (242) 324-2932

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Website: http://www.SunEagle.com.bs "The premier consulting firm in The Bahamas for publishers, investors and software developers who wish to do tax tree Internet business".

22.05.26 HARRY B. SANDS AND COMPANY Counsel and Attorneys-at-Law, Notaries Public Shirley House Fifty Shirley Street P.O. Box N-624 Nassau BAHAMAS Tel.: +1 (242) 322-2670 Fax: +1 (242) 323-8914 Cable: LAWSANDS E-mail: office@hbslaw.com Website: http://www.hbslaw.com One of the oldest established law firms in the Bahamas. Providers of a comprehensive legal services package.

22.05.27 DAMIANOS REALTY CO. LTD. P.O. Box N-732 Shirley Street Nassau BAHAMAS Tel.: +1 (242) 322-2305/322-2166 Fax: +1 (242) 322-2033 Specialists on prime beachfront, waterfront and hilltop properties, estates, houses, condominiums and private islands.

22.05.28 AXXESS INTERNATIONAL Att.: Mr. Andrew G. Gape, President 1 Norfolk House Frederick Street P.O. Box CB-13663 Nassau BAHAMAS Tel.: +1 (242) 356-9555 Fax: +1 (242) 356-9559 E-mail: axxess@bahamas.net.bs Website: http://www.bahamas.net.bs/business/axxess Offers the 'infiniti' card - the offshore card providing the convenience and acceptance of a Gold MasterCard as well as 'global axxess' to a worldwide network of electronic banking, cash transfers and telecommunication services, billed directly to your 'infinity card', with the security and confidentiality of a Bahamian Trust Account

22.05.29 THE CENTRAL BANK OF THE BAHAMAS Frederick & Shirley Strreets P. 0. Box N-4868 Nassau BAHAMAS Tel.: +1 (242) 322-2193 Fax: +1 (242) 322-2193 Telex: NS 115

22.05.30 EURO CANADIAN BANK & TRUST COMPANY LIMITED Euro Canadian Centre Marlborough Street & Navy Lion Road P. 0. Box N-3742 Nassau BAHAMAS Tel.: +1 (242) 328-8996 Fax: +1 (242) 328-8994 Telex: 20-626 ECB

22.05.31 ROYAL BANK OF CANADA TRUST COMPANY (BAHAMAS) LIMITED Royal Bank House East Hill Street P. 0. Box N-3024 Nassau

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BAHAMAS Tel.: +1 (242) 322-4980 Fax: +1 (242) 323-3407 Telex: 20182/20184 SWIFT: ROYC BS NS

22.05.32 BARCLAYS BANK PLC Shirley & Charlotte Streets P. 0. Box N-3221 Nassau BAHAMAS Tel.: +1 (242) 325-7384 Fax: +1 (242) 322-8267 Bay Street Branch: P. 0. Box N-8350 Nassau BAHAMAS Tel.: + 1 (242) 356-8000 Fax: +1 (242) 348-7979 Telex: 297-20-149 SWIFT: BARC BS NS

22.05.33 CIBC TRUST COMPANY (BAHAMAS) LIMITED P. 0. Box N-3933 Nassau BAHAMAS Tel.: +1 (242) 323-3314/3340/3363 Fax: +1 (242) 328-2102 Telex: 20-343

22.05.34 22.05.35 22.05.36 22.05.37 22.05.38 22.05.39 22.05.40

22.06 Bahrain 22.06.01 MINISTRY of COMMERCE & AGRICULTURE

P.O. Box 251 STATE OF BAHRAIN

22.06.02 MINISTRY OF LABOUR AND SOCIAL AFFAIRS P.O. Box 32333 STATE OF BAHRAIN Tel.: +973 684700 Fax: +973 682700

22.06.03 ERNST & YOUNG P.O. Box 140 Manama STATE OF BAHRAIN Tel.: +973 535455 Fax: +973 535405 Accounting and auditing; management consulting; corporate advisory services.

22.06.04 BAHRAIN MONETARY AGENCY PO Box 27 Manama BAHRAIN Tel.: +973 535535 Fax: +973 537799

22.06.05 ABN AMRO BANK N.V. Bahrain Carpark & Commercial Centre Al-Furdah Ave. P. 0. Box 350 Manama BAHRAIN Tel.: +973 255 420

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Fax: +973 262 241 Telex: 8356 SWIFT: ABNA BH BM

22.06.06 ARAB BANKING CORPORATION (B.S.C.) ABC Tower Diplomatic Area P. 0. Box 5698 Manama BAHRAIN Tel.: +973 532235 Fax: +973 533163/533062 Telex: 9423 ABC BAH SWIFT: ABCO BH BM

22.06.07 ARAB FINANCIAL SERVICES COMPANY (E.C.) AFS Tower Tarfa Bin AI-Abd Avenue P. 0. Box 2152Manama BAHRAIN Tel.: +973 290333 Fax: +973 290050/291323 Telex: 7212 AFS BN

22.06.08 BANK OF TOKYO-MITSUBISHI Bahrain Representative Office & Offshore Banking Unit: Standard Chartered Bank Building, 6th Floor Government Avenue Manama BAHRAIN Tel.: +973 227518 Telex: 225013

22.06.09 BARAIN MIDDLE EAST BANK (EC.) BMB Centre Diplomatic Area P. 0. Box 797 Manama BAHRAIN Tel.: +973 532345 Fax: +973 530526 Telex: 9706 BMB BN

22.06.10 GRINDLAYS BAHRAIN BANK B. S. C. (C) Manama Centre Entrance No. 3 P. 0. Box 793 Manama BAHRAIN Tel.: +973 225999 Fax: +973 224482 elex: 8335 GRNDLY BN SWIFT: GBBNBHBM

22.06.11 THE INTERNATIONAL BANK OF CHINA Aboleatih Building Block No. 319 Al-Hoora Area P. 0. Box 5806 Manama BAHRAIN Tel.: +973 293248 Fax: +973 966-2-6515133 Telex: 7778 SINOM BN

22.06.12 LLOYDS BANK PLC Office 11 Manama Centre 96 Government Rd. 316 P. 0. Box 5500 Tel.: +973 245050

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Telex: 8641 LBI BN BN 22.06.13 NATIONAL BANK OF BAHRAIN Government Rd. P. 0. Box 106 Manama BAHRAIN Tel.: +973 258800 Fax: +973 211307 Telex: 8242 NATBNK BN SWIFT: NBOB BH BM 22.06.14 SAKURA BANK Representative Office for the Middle East: 3rd Floor Part 11 Manama Center Government Road Manama BAHRAIN Tel.: +973 224805 Fax: +973 258991 Telex: 9427 MITKBK BN 22.06.15 SANWA BANK 3rd Floor Yateern Centre Manama BAHRAIN Tel.: +973 256140 Fax: +973 263423 Telex: 9479 SNWBAH BN 22.06.16 22.06.17 22.06.18 22.06.19 22.06.20

22.07 Barbados Barbados has modern and flexible legislation which allows for cost effective and speedy incorporation and operation of companies founded under the International Business Companies Act of 1982. Government fees are US$390 capital duty and US$1 00 annual fee for a minimal authorized capital company. Bearer shares are not permitted. One director, who can also be the secretary, may operate the company from any location. The public register of companies makes it difficult to register companies with terms such as "International" or "Global". Audited accounts need to be filed if total assets or revenue exceed US$500,000. There are no exchange controls. Barbados has double tax treaties with: U.S.A., U.K., Canada, Norway, Sweden, Denmark and Switzerland. A registered office and agent must keep records. Shelf companies are not available and details of shareholders are submitted to the Ministry of Finance. Company names may not include "Imperial", "Bank", or "Insurance" without license.

22.07.01 THE BARBADOS CHAMBER OF COMMERCE P.O. Box 189 Bridgetown BARBADOS West Indies

22.07.02 THE EXCELSIOR BANK The Excelsior International Bank Corp. Central Bank Building Bridgetown BARBADOS West Indies Tel.: +1 (246) 228-0046/435-3155 Fax: +1 (246) 435-3157 Website: http://www.excelsiorbank.com Deposit your money safely offshore and receive tax-free 10. 75% interest in U. S. dollars. No taxes withheld. Complete confidentiality. Trust department available.

22.07.03 BARBADOS MINISTRY OF INTERNATIONAL TRADE & BUSINESS

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The Business Centre Upton St. Michael BARBADOS West Indies Tel.: +1 (246) 436-2990 Fax: +1 (246) 429-6652

22.07.04 CENTRAL BANK OF BARBADOS Spry St. P. 0. Box 1016 Bridgetown BARBADOS Tel.: +1 (246) 436-6870 Fax: +1 (246) 427-9559

22.07.05 BARBADOS NATIONAL BANK 1 Broad St. P.O. Box 1002 Bridgetown BARBADOS West Indies Tel.: +1 (246) 431-5700 Fax: +1 (246) 429-2602 Telex: (386) 2271 WB NABANB SWIFT: BNBA BB BB

22.07.06 BARCLAYS BANK PLC Broad St. P.O. Box 301 Bridgetown BARBADOS West Indies Tel.: +1 (246) 431-5000 Fax: +1 (246) 431-0691 Telex: 2348 BARCLADOM WB SWIFT: BARC BB BB

22.07.07 CARIBBEAN COMMERCIAL BANK Broad Street P.O. Box 1007C Bridgetown BARBADOS West Indies Tel.: +1 (246) 431-2500 Fax: +1 (246) 431-2530 Telex: 2289 CARICOL WB

22.07.08 ROYAL BANK OF CANADA P.O. Box 202 Bridgetown BARBADOS West Indies T el.: +1 (246) 431-3000 Fax: +1 (246) 431-0969 Telex: 2223

22.07.09 CIBC TRUST AND MERCHANT BANK (BARBADOS) Broad St. P.O. Box 503 Bridgetown BARBADOS West Indies Tel.: +1 (246) 426-2740 Fax: +1 (246) 426-9034 Telex: 2230

22.07.10 ROYAL BANK OF CANADA FINANCIAL CORPORATION Royal Bank House Bush Hill The Garrison

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P.O. Box 488 St. Michael Bridgetown BARBADOS West Indies Tel.: +1 (246) 431-6581 Fax: +1 (246) 426-4139 Telex: (386) 2459/2460 ROYSHORE ROYALOBU

22.07.11 MINISTRY OF FINANCE AND ECONOMICS AFFAIRS Bay Street St. Michael BARBADOS Tel.: +1 (246) 426-4274 Fax: +1 (246) 429-4032

22.07.12 BARBADOS TOURISM AUTHORITY P.O. Box 242 Harbour Road Bridgetown BARBADOS Tel.: +1 (246) 427-2623 Fax: +1 (246) 426-4080

22.07.13 CARIBBEAN COMMERCIAL BANK Lower Broad Street Bridgetown BARBADOS Tel.: +1 (246) 431-2500 Fax: +1 (246) 431-0572

22.07.14 BARBADOS PORT AUTHORITY University Row Bridgetown BARBADOS Tel.: +1 (246) 436-6883 Fax: +1 (246) 429-5348

22.07.15 22.08 Belize

Belize, formerly known as British Honduras, is an English speaking Commonwealth country located on the Caribbean coast of Central America and as a former British colony enjoys Westminster style constitutional arrangements with free elections and peaceful transfers of power. H.M. Queen Elizabeth 11 is Head of State. Belize also has stationed on its territory a British garrison. The country, which is relatively under-populated (an estimated 212,000 persons reside in an area approximately equivalent in size to Wales or the State of Massachusetts), offers significant opportunities in the tourism, agriculture, marine, culture and finance sectors and its Government operates a Economic Citizenship Program with a view to stimulating inward investment and harnessing managerial and entrepreneurial skills. Belize has modern and flexible legislation which allows for very cost effective and speedy incorporation and operation of companies formed under the International Business Act of 1990. Government fees are only US$1 00 capital duty and US$1 00 annual fee for a minimal authorized capital company. Bearer and no par value shares are permitted and one director, who can also be the secretary may operate the company from any location. There is no public register. No accounts or annual returns need to be filed. There are no exchange controls applicable to International Business Companies and no double tax treaties. A registered office and agent must keep minimal records: copies of the register of memoers; minimum one shareholder, and directors with an impression of the seal. Shelf companies are available. Company names may not include "Imperial", "Bank", or "Insurance" without licenses.

22.08.01 THE BELIZE BANK LIMITED PO Box 364 60 Market Square Belize City BELIZE Central America Tel.: +501 2 72390f72660 Fax: +501 2 77018/74443 Telex: BZ 158 BZE BANK BZ

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E-mail: bblbcsl@btI.net Offers the following services: trust formation and administration; trustee services & protector appointments (corporate or individual); offshore company formation and administration; provision of registered office and agent services; provision of directors; international bank services including foreign currency bank accounts; Visa international credit cards; global custody of assets and economic citizenship investment programme.

22.08.02 CENTRAL BANK OF BELIZE 80 Regent Street PO Box 852 Belize City BELIZE Tel.: +501 2 77215 Fax: +501 2 76113 Telex: 225 MONETARY BZ E-mail:.manuelv@cenbank.gov.bz

22.08.03 BELIZE ONLINE TOURISM AND INVESTMENT GUIDE Website: http://www.belize.com/homte.htm/ Information about licensed immigration agents.

22.08.04 MINISTRY OF FINANCE Becip Unit Belmopan BELIZE

22.08.05 ATLANTIC BANK LIMITED Corner Freetown & Cleghorn Street P. 0. Box 481 Belize City BELIZE Tel.: +501 2 34123/34131 Fax: +501 2 33907 Telex: 216 ATLANTIC BZ

22.08.06 MINISTRY OF TRADE AND INDUSTRY Belmopan BELIZE Tel.: +501 8 22199 Fax: +501 8 22923

22.08.07 BANK OF NOVA SCOTIA Albert Street Belize City Tel.: +501 2 77027 Fax: +501 2 77416 Telex: 218

22.08.08 BARCLAYS BANK PLC Albert Street P. 0. Box 363 Belize City BELIZE Tel.: +501 2 77211 Fax: +501 2 78572 Telex: 217 BARCBEL BZ

22.08.09 THE BELIZE NETWORK P. 0. Box 69 Corozal Town BELIZE Tel.: +501 4 23694

22.08.10 BELIZE OFFSHORE CENTER Website: http://www.offshoreservices.com

22.08.11 CITYTRUST INTERNATIONAL INC. #53 Barrack Road Belize City BELIZE E-mail: citytrust@offshore.com.bz

22.08.12 PREVIEW PUBLISHING Box 107

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Corozal BELIZE Tel./Fax: +619 473-9611 E-mail: prepub@bti.net

English speaking tropical paradise. Live on US$450 a month! 22.08.13 22.08.14 22.08.15

22.09 Bermuda Bermuda is a highly respected jurisdiction with tax neutrality and no exchange control for nonresidents undertakings. It has an established stock exchange, political stability, modern business laws, a good judiciary and a very well developed professional infrastructure. There is easy access by sea and air. Bermuda has a very well developed and respected captive insurance industry. It is one of the favorite tax havens and destination resorts for the British and American establishment, It is also expensive. Annual government fees are US$1,680. Companies formed as exempt under the Companies Act of 1981 enjoy substantial advantages: no capital duty; no restriction on where meetings are held; Bermuda directors are not required; no restriction on location of meetings: no annual return or filing and no exchange controls. There is however public disclosure of directors, officers and shareholders but not accounts. Identity of the beneficial owners must be disclosed to the authorities prior to incorporation and the granting of tax exempt status. There are no double tax treaties. Bermuda is recommended for substantial public business enterprise, especially insurance activity or companies which wish to list their shares.

22.09.01 THE BANK OF BERMUDA LTD. 6, Front Street City of Hamilton HMII BERMUDA Tel.: +1 (441) 295-4000 Telex: BA 3212 SWIFT: BBDABMHM

22.09.02 THE BANK OF N.T. BUTTERFIELD & SON LIMITED 65, Front Street Hamilton 12 BERMUDA Postal address: P. 0. Box HM 195 Hamilton HM AX BERMUDA Tel.: + 1 (441) 295-1111 Fax: +1 (441) 292-4365 Telex: 3211 FIELD BA SWIFT: BNTB BMHM

22.09-03 BERMUDA COMMERCIAL BANK Bermuda Commercial Bank Building 44, Church Street P. 0. Box HM 1748 Hamilton HMGX BERMUDA Tel.: +1 (441) 295-5678 Fax: +1 (441) 295-8091 Telex: 3336 COMBK BA SWIFT: BPBKBMHM

22.09.04 BERMUDA INTERNATIONAL BUSINESS ASSOCIATION/BIBA Phase I Washington Mail Church Street Hamilton HM1 1 BERMUDA Tel.: +1 (441) 292-0632 Fax: +1 (441) 292-1797 E-mail: info@biba.org Website: http://www.bermuda-inc.com

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22.09.05 BERMUDA MONETARY AUTHORITY Sofia Building 48 Church Street P.0. Box HM 2447 Hamilton HM JX BERMUDA Tel.: +1 (441) 295-5278 Fax: +1 (441) 292-7471 Telex: 3567 BEEMA BA 22.09.06 REGISTRAR OF COMPANIES

Government Administration Building 30, Parliament Street Hamilton HM12 BERMUDA Tel.: +1 (441) 297-7572 Fax: +1 (441) 292-6640

22.09.07 COUTTS & CO (BERMUDA) LIMITED Crawford House 23, Church Street P. 0. Box HM 1436 Hamilton HM FX Tel.: +1 (441) 295-4700 Fax: +1 (441) 295-4706

22.09.08 BERMUDA SHIELD TRUSTEE COMPANY LIMITED Bank of Bermuda Building 6, Front Street P. 0. Box HM 1020 Hamilton BERMUDA Tel.: +1 (441) 295-4000 Telex: BA 3212

22.09.09 INTERNATIONAL TRUST COMPANY OF BERMUDA LIMITED Bermuda Commercial Bank Building 44, Church Street P. 0. Box HM 1255 Hamilton HMFX BERMUDA Tel.: +1 (441) 292-3580/1 Fax: +1 (441) 292-6128 Telex: 3304 BA

22.09.10 SCANDINAVIAN FINANCE LIMITED 22, Church Street P. 0. Box HM 1186 Hamilton BERMUDA Tel.: +1 (441) 295-2528 Fax: +1 (441) 292-4614 Telex: 3257

22.09.11 22.09.12 22.09.13 22.09.14 22.09.15

22.10 British Virgin Islands Over 220,000 international and non-resident companies rely on the British Virgin Islands to meet their insurance, mutual funds, trusts, limited partnerships and limited liability needs. The BVIs consist of 50 islands located in the Caribbean approximately 50 miles east of Puerto Rico. The International Business Companies Act of 1984 is very flexible and permits the operation of companies with a minimum of fuss and cost. There (s an annual tax of US$300, provided the capital does not exceed (US$50,000. No par value and bearer shares are permitted and the company can be managed by one director without a secretary from any location. A registered office and agent are required. The only information on public file is the memorandum and articles, registered office and agent. There

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are no exchange controls or double tax treaties. Registration can be completed in one day and shelf companies are available. BVI has benefited from extensive promotion by attorneys who moved their base of operation from Panama to BVI during the Noriega regime. 22.10.01 DOES NOT EXIST ANYMORE!

ISLAND MANAGEMENT SERVICES (INTERNATIONAL) LIMITED Att.: Daniel Donnelly Suite 561/800 International Commercial Center GIBRALTAR Fax: +350 48849 E-mail: dan@imsil.com Website: http://www.imsil.com P. 0. Box 3321 Road Town Tortola BRITISH VIRGIN ISLANDS "The B V/ (British Virgin Islands) Specialists" Offers a wide range of PT services, such as incorporation of companies in the BVI, Delaware, and Panama, nominee directors, anonymous bank accounts, second citizenships, mailto warding and PT literature.

22.10.02 OVERSEAS COMPANY REGISTRATION AGENTS (BVI) LIMITED P. 0. Box 362 Road Town Tortola BRITISH VIRGIN ISLANDS Tel.: +1 (809) 494 1954 Fax: +1 (809) 494 1955 Refer to item no. 12.02. 0 1.

22.10.03 FINANCIAL SERVICES Att.: Mr. Robert Mathavious, Director Tel.: +1 (809) 494 6430 Website: http://www.bvi.org 22.10.04 LEGIS GROUP

P. 0. Box 116 Road Town Tortola BRITISH VIRGIN ISLANDS Tel.: +1 (809) 494 6127 Fax: + 1 (809) 494 6210 E-mail: Iegis@itI.net Website: http://www.legisgroup.com/ Company formation, trust creation, administration, fiduciaries and maritime services.

22.10.05 FINANCIAL SERVICES DEPARTMENT Government of the British Virgin Islands Road Town Tortola BRITISH VIRGIN ISLANDS Tel.: +1 (809) 494 4190 Fax: +1 (809) 494 5016 22.10.06 BARCLAYS BANK PLC P. 0. Box 70 Road Town Tortola BRITISH VIRGIN ISLANDS Tel.: +1 (809) 494 21 71/3 Fax: +1 (809) 494 4315 Telex: 7928 BARDCO VB SWIFT: BARCBBBBATOR 22.10.07 INTERNATIONAL TRUST COMPANY BVI LIMITED Columbus Centre P. 0. Box 659 Road Town Tortola

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BRITISH VIRGIN ISLANDS Tel.: +1 (809) 494 6815 Fax: +1 (809) 494 3216 Telex: 7940 ITCO VB

22.10.08 THE BANK OF NOVA SCOTIA Wickham's Cay 1 P. 0. Box 434 Road Town BRITISH VIRGIN ISLANDS Tel.: +1 (809) 494 2526 Fax: +1 (809) 494 4657 Telex: 7951

22.10.09 22.10.10

22.11 Brunei 22.11.01 MAYBANK

148, Jalan Pemancha Bandar Seri Begawan 2085 BRUNEI Postal address: P. 0. Box 167 Bandar Seri Begawan 1901 BRUNEI Tel.: +673 2 222806 Fax: +673 2 226101

22.11.02 UNITED MALAYAN BANKING CORPORATION BHD./UMBC 141, Jalan Pemancha Bandar Seri Begawan 1904 NEGARA BRUNEI DARUSSALAM Tel.: +673 2 222515 Fax: +673 2 237487 Telex: BU 2207 UMBC

22.11.03 CITIBANK, N.A. Darussalam Complex 12-15 Jalal Sultan P. 0. Box 2209, 2085 Bandar Seri Begawan BRUNEI Tel.: +673 2 43983 Fax: +673 2 25704 Telex: 2224 CITYBK BU

22.11.04 THE HONGKONG & SHANGHAI BANKING CORPORATION LIMITED Corner Jalan Sultan & Jalan Pernanchan P. 0. Box 59 Bandar Seri Begawan 1900 BRUNEI Tel.: +673 2 42305 Fax: +673 2 41316 Telex: 2273 2213 2568 HS BC BU

22.11.05 THE INTERNATIONAL BANK OF BRUNEI, BERHAD Lot 159 Jalan Pemancha P. 0. Box 2725 Bandar Seri Begawan 1927 BRUNEI Tel.: +673 2 235686/7 Fax: +673 2 235722 Telex: 2320 IBB BU

22.11.06 STANDARD CHARTERED BANK 51-55 Jalan Sultan P. 0. Box 186 Bandar Seri Begawan 2085 BRUNEI

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Tel.: +673 2 242386/9 Fax: +673 2 242390 Telex: BU 2223, BU 2321 SCBBUI 22.11.07 OVERSEAS UNION BANK LIMITED Unit G5, RBA Plaza Jalan Sultan Bandar Seri Begawan 2085 BRUNEI Tel.: +673 2 225477 Fax: +673 2 240792 Telex: 2256 BU 22.11.08 22.11.09 22.11.10

22.12 Campione d’Italia Campione is one of the world's most unique and least-known tax havens, and a most attractive base for companies looking for a regional headquarters in Europe. Campione is located in the Swiss Canton Ticino on the lakeside of the lake Lugano, about 10 driving minutes from Lugano and 45 highway minutes from Milan. Campione is an Italian enclave in Swiss national and economical territory and is entirely surrounded by Switzerland. There are no border controls so there is complete freedom to pass in and out of Campione. Campione belongs economically to Switzerland and concerning banks, currency, duty, traffic, post (Swiss Postal Code: CH-691 1), telephone and telegraph. In contrast with the Swiss national territory there is no problem for foreigners in obtaining the right of residence, if you can prove to have property on a flat or a house etc. It would even be sufficient to prove having rented a flat or a house, but in practice there is virtually no property available for rent, because there is so little of it. The local authorities attach great importance to the fact that registered residents live at least some time in Campione and they control whether or not flats or houses are furnished. From Campione you have a clear and unrestrained operation base in all Switzerland and Liechtenstein. Campione's interest as a tax haven arises from the fact that although its tax law is made within the framework of Italian tax law, there are special regulations for Campione. There are no personal income tax and no municipal taxes at all in Campione as all Campione's income are derived from the Casino. Since banks cannot be established in Campione (according to a Swiss/Italian treaty) it is necessary to use Swiss banks, preferably in Lugano. Thus Campione is a part of the Swiss currency area like Liechtenstein, and all payments and investments are made in Swiss Francs. Campione residents - in contrast with foreigners in Switzerland - are not subject to Switzerland's double taxation agreements which It has with U.S.A., Canada and most of Western Europe. Profits from money, shares, bonds, real estate and other transactions on a Swiss or international basis are not registered for tax purposes for Campione residents as long as they are passing through Swiss banks.

22.12.01 BANCA UNIONE DI CREDITO Piazza Dante, 7 P. 0. Box 2861 CH-6901 Lugano SWITZERLAND Tel.: +41 91 806 31 31 Fax: +41 91 922 70 09 Telex: 841188 buck ch

22.12.02 BANCA DELLA SVIZZERA ITALIANA Via Magatti, 2 P. 0. Box 2833 CH-6901 Lugano SWITZERLAND Tel.: +41 91 809 31 11 Fax: +41 91 809 36 78 Telex: 841 020 bsi ch SWIFT: BSILCH

22 22.12.03 BANQUE PARIBAS (SUISSE) S.A. Riva A. Caccia, 1 CH-6901 Lugano SWITZERLAND

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Tel.: +41 91 985 51 11 Tax: +41 91 985 54 40 Telex: 841 261 pbi ch SWIFT: PARB CH GG 69A 22.12.04 CORNER BANK LTD. Via Canova, 16 P. 0. Box 2835 CH-6901 Lugano SWITZERLAND Tel.: +41 91 800 51 11 Fax.: +41 91 800 53 49 Telex: 841041 cbl ch SWIFT: CBLIJ CH 22 22.12.05 DEUTSCHE BANK (SUISSE) S.A. Via Monte Ceneri, 1 P. 0. Box 2783 CH-6901 Lugano SWITZERLAND Tel.: +41 91 910 3.8 38 Fax: +41 91 910 39 39 Telex: 844 014 dbI ch 22.12.06 CREDIT SUISSE Piazza Riforma, 6 CH-6901 Lugano SWITZERLAND Tel.: +41 91 20 61 11 Telex: 84 10 70 SWIFT: CRES CH ZZ 69A 22.12.07 UNION BANK OF SWITZERLAND Via Pretorio, 14 CH-6901 Lugano SWITZERLAND Tel.: +41 91 21 71 11 SWIFT: LIBSW CH ZH 69A 22.12.08 SWISS BANK CORPORATION Via Nassa, 11 CH-6901 Lugano SWITZERLAND Tel.: +41 91 809 61 11 Fax: +41 91 809 78 29 SWIFT: SBCO CH ZZ 69A 22.12.09 22.12.10

22.13 Cayman Islands The Cayman Islands are a group of three islands in the Western Caribbean. This is one of the most well

established of the Caribbean jurisdictions with a very sophisticated legal and banking infrastructure. It has recently made legislative changes to provide for greater flexibility but is still expensive in comparison with other Caribbean jurisdictions. There are two types of companies: non-resident and exempt. A non-resident company must end with the word "Limited" or "Ltd."; an exempt company has no restriction except that words such as "Bank" and "Insurance" are restricted. Capital duty payable upon incorporation is LIS$500 and LIS$427 respectively. Exempt companies are taxed at a flat rate of LIS$500 per annum and may obtain a guarantee against imposition of any future taxation for 20 years. Non-resident companies pay LIS$427. Bearer and no par value shares are permitted except that nonresident companies can not have any par value shares. One corporate director may control the company from any jurisdiction and only a registered office in Caymans is required. A resident agent is not. The public file only contains the address of the registered office and a copy of the memorandum and articles of association. No accounts need to be filed but a limited report is required. Exempt companies must hold one directors' meeting per year in the Caymans.

22.13.01 REGISTRAR OF COMPANIES Government Administration Bldg. Grand Cayman

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British West Indies 22.13.02 BARCLAYS BANK PLC

PO Box 68 Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 949-7300 Fax: +1 (345) 949-7179 Telex: 4219 BARCLAYS CP

22.13.03 FINSBURY BANK AND TRUST COMPANY Transnational House West Bay Road PO Box 1592 George Town Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 947-4011 Fax: +1 (345) 947-4650 Telex: 4380 FINBANK CP

22.13.04 MIDLAND BANK & TRUST CORP. (CAYMAN) LTD. Midland Bank & Trust Building Mary St. PO Box 1109 George Town Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 949-7755 Fax: +1 (345) 949-7634 Telex: CP 4490

22.13.05 SWISS BANK & TRUST CO. LTD. Swiss Bank Building Fort Street PO Box 852 Georgetown Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 949-7038

22.13.06 EURO BANK CORPORATION Box 1792 GT 5th Floor Anderson Square Building George Town Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 949-8721 Fax: +1 (345) 949-6232 Telex: CP 4300 ELIROBNK Offers Gold MasterCard. as a non-resident of the Cayman Islands, you can open an interest-earning Gold MasterCard account with a minimum balance of US$20, 000. Credit lines of US$ 10, 000 to US$ 1, 000, 000 can be established and all information on transactions is maintained only in the Cayman Islands. Also, private numbered bank accounts; trustee and executor services; certificates of deposit in all major currencies; company incorporation and management.

22.13.07 CAYMAN ISLANDS MONETARY AUTHORITY Elizabethan Square PO Box 10052 APO Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 949 7089 Fax: +1 (345) 949 2532

22.13.08 ANISBACHER (CAYMAN) LIMITED Jennett Close P.0. Box 887 Grand Cayman Cayman ISLANDS

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Tel.: +1 (345) 949-8655 Fax: + 1 (345) 949-5267 Telex: CP 4305

22.13.09 BANK OF BERMUDA (CAYMAN) LIMITED British American Tower, 3rd Floor P. 0. Box 513 G.T. George Town Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 949-9898 Fax: +1 (345) 949-7959

22.13.10 BANK OF TOKYO-MITSUBISHI P. 0. Box 707 G. T. West Bay Road Grand Cayman CAYMAN ISLANDS

22.13.11 CAYMAN NATIONAL BANK West Wind Building Fort Street & Harbour Drive P. 0. Box 1097 George Town Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 949-4655 Fax: +1 (345) 949-7506 Telex: CP 4313

22.13.12 DAIWA BANK Edward Avenue P. 0. Box 694 George Town Grand Cayman CAYMAN ISLANDS

22.13.13 FIRST CAYMAN BANK LTD. West Bay Road P. 0. Box 1113 George Town Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 949-5266 Fax: +1 (345) 949-5398/8081 Telex: CP 4347

22.13.14 MELLON BANK P. 0. Box 710 George Town Grand Cayman CAYMAN ISLANDS 22.13.15 ROYAL BANK OF CANADA Cardinal Avenue P. 0. Box 245 George Town Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 949-4600 22.13.16 SCOTIABANK Airport Plaza P. 0. Box 689 George Town Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 949-7666 Fax: +1 (345) 949-0020 Telex: 4330 22.13.17 SWISS BANK & TRUST CORPORATION LIMITED

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Swiss Bank Building P. 0. Box 852 George Town Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 949-7344 Fax: +1 (345) 949-7308 Telex: 4252 SWISBNK CP

22.13.18 TRANSWORLD BANK AND TRUST LIMITED British American Centre Building 3, 2nd Floor P. 0. Box 1567 George Town Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 949-7690 Fax: +1 (345) 949-7679 Telex: 4433 TRANSWD CP Private banking, trade financing and corporate services.

22.13.19 22.13.20

22.14 China 22.14.01 MR BART DEKKER, LLM

1905 Shanghai Overseas Chinese Mansion 129 Yan An Road West Shanghai20004O PEOPLES REPUBLIC OF CHINA Tel.: +86 21 6248 4355 Fax: +86 21 6248 1421

22.14.02 THE DAHCHI KANGYO BANK, LIMITED 1718 Beijing Fortune Building 5 Dong Sanhuan Bei-lu Chaoyang District Beijing 100004 PEOPLES REPUBLIC OF CHINA Tel.: +86 1 500-3088 Fax: +86 1 500-4916 Telex: 210554 DKBBJ CN

22.14.03 DAIWA BANK Room No. 1118 Beijing Fortune Building 5 Dong Sanhuan Beilu Chaoyang District Beijing 100004 PEOPLES REPUBLIC OF CHINA Tel.: +86 1 6500-4823/6501-3181 Fax: +86 1 6501-3180 Telex: 210551 DWBKB

22.14.04 KOREA FIRST BANK 2606, China World Tower No. 1 Jian Guo Men Wal Ave. Beijing 100004 PEOPLES REPUBLIC OF CHINA Tel.: +86 1 505-0256 Fax: +86 1 505-0354

22.14.05 MAYBANK Suite 0621, Level 6 China World Tower China World Trade Centre Jianguomenwai Avenue Beijing 100004 PEOPLES REPUBLIC OF CHINA Tel.: +86 1 505-4983

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Fax: +86 1 505-4891 22.14.06 NATIONAL AUSTRALIA BANK

Room 1904 Citic Building 19 Jianguomenwai Daije Beijing PEOPLES REPUBLIC OF CHINA Tel.: +86 1 500-2255, Ext. 19411, 1943/4 Fax: +86 1 500-3642 Telex: 22524 NATAUS CN

22.14.07 ROYAL BANK OF CANADA Units 18-20, Level 6 China World Tower China World Trade Center No. 1 Jian Guo Men Wai Avenue Beijing 100004 PEOPLES REPUBLIC OF CHINA Tel.: +86 1 6505-4206 Fax: +86 1 6505-4206 Telex: 22586 ROYBJ CN

22.14.08 SAKURA BANK 3rd Floor Chang Fu Gong Office Building A-26, ianguo Menwai Daije Beijing PEOPLES REPUBLIC OF CHINA Tel.: +86 1 513-0807 Fax: +86 1 513-9230 Telex: 22924 SANBJ CN

22.14.09 SCOTIABANK 1205-06 China World Tower China World Trade Centre No. 1 Jianguomenwai Avenue Beijing 100004 PEOPLES REPUBLIC OF CHINA Tel.: +86 1 505-0552 Fax: +86 1 505-0553 Telex: 20443 BNS BJ CN

22.14.10 BANK OF TOKYO-MITSUBISHI Furama Hotel 9F 60 Renmin Road Zhongshan Qu Dalian PEOPLES REPUBLIC OF CHINA Tel.: +86 411 263-7259 Fax: +86 411 263-0772

22.14.11 BANK OF CHINA 410 Fuchengmen Nei Daije Beijing 100818 PEOPLES REPUBLIC OF CHINA Tel.: +86 1 601-6688 Fax: +86 1 601-6869 Telex: 22254 BCHO CN SWIFT: BKCH CN BJ

22.14.12 BARCLAYS BANK PLC. China Science & Technology Exchange Commercial Building G 12th Floor Beijing PEOPLES REPUBLIC OF CHINA Tel.: +86 1 512-2288, Ext. 1211 Fax: +86 1 512-7889

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Telex: 22589 BARPK CN 22.14.13 CANADIAN IMPERIAL BANK OF COMMERCE Jian Guo Men Wai Daije International Clun, Room 201/202 Beijing PEOPLES REPUBLIC OF CHINA Tel.: +86 1 532-3164 Fax: +86 1 532-5385 Telex: 22623 CIBCB CN 22.14.14 CITIBANK, N.A. 18th Floor, Room 1 19 Jianguomenwai Dajie Beijing 100004 PEOPLES REPUBLIC OF CHINA Tel.: +86 1 500-4425 Fax: +86 1 512-7930 Telex: 22816 CTBBJ CN 22.14.15 COMMERZBANK A.G, 8-4 Citic International Building No. 19 8th Floor Jianguomenwai Daije Beijing PEOPLES REPUBLIC OF CHINA Tel.: +86 1 595-281 Telex: 22628 CBPEK CN 22.14.16 CREDIT SUISSE Hong Kong Macau Center 12th Floor 1 Chaoyangmen Bei Dajie Beijing 100027 PEOPLES REPUBLIC OF CHINA Tel.: +86 1 501-2534 Fax: +86 1 501-2537 Telex: 210193 CSBJR CN 22.14.17 THE PEOPLE'S CONSTRUCTION BANK OF CHINA 12C Fuxing Road Beijing 100810 PEOPLES REPUBLIC OF CHINA Tel.: +86 1 851-303 Fax: +86 1 801-304 Telex: 222971 PCBC BJ CN SWIFT: PCBC CN 22.14.18 22.14.19 22.14.20 22.15 Cook Islands Located in the South Pacific and discovered by Captain Cook, the British naval captain, they permit the incorporation of companies under the International Companies Act of 1981 with a minimum capital is US$1,000,000 without fees based on the capital. There is a one time US$11,000 and annual US$500 payable to the government. There are no other taxes. Bearer

shares are permitted and one corporate director can run the company from any location. There must be at least one joint resident secretary and a registered local office but no agent required. The use of the words "Bank", "Trust" and "Insurance" are limited to licensed companies. There are no exchange controls or double tax treaties. 22.15.01 COOK ISLANDS MONETARY BOARD PO Box 594 Rarotonga

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Fax: +682 21-798 22.15.02 COOK ISLANDS DEVELOPMENT BANK

P. 0. Box 113 Avarua COOK ISLANDS Tel.: +682 29-341 Fax: +682 29-343 Telex: 62080 DEVBANKKRG Government owned 100%.

22.15.03 22.15.04 22.15-05

22.16 Costa Rica 22.16.01 BANCO CROITO AGRICOLA DE CARTAGO

Calle 3 y 5 Ave. 2 P. 0. Box 297-7050 Cartago COSTA RICA Tel.: +506 551-3011 Fax: +506 552-0364 Telex: 8006 CARCRE CR

22.16.02 BANCO BANEX, S.A. Calle Central Avenida Primera P. 0. Box 7983 San Jose COSTA RICA Tel.: +506 257-0522 Fax: +506 223-7192 Telex: 3065 BANEX CR

22.16.03 BANCO CENTRAL DE COSTA RICA Ave. Central y Primera Calles 2-4 P. 0. Box 10058 San Jose COSTA RICA Tel.: +506 33-42-33 Fax: +506 23-46-58 Telex: 2163/2673 BANCENT CR

22.16.04 BANCO CONTINENTAL S.A. Urbanizaci6n Toumon P. 0. Box 7969 San Jose COSTA RICA Tel.: +506 257-1155 Fax: +506 255-3983

22.16.05 BANCO DE COSTA RICA Avenida Central y Segunda Calles 4 y 6 P. 0. Box 10035 San Jose 1000 COSTA RICA Tel.: +506 255-1100 Fax: +506 255-3316 Telex: 2103 BANCOST

22.16.06 BANCO PANAMERICA NO, S.A. Paseo Colon Calle 28, No. 2811 P. 0. Box 5884-1000 San Jose COSTA RICA Tel.- +506 257-1344 Fax: +506 222-6827 Telex: 2104 PANAME CR

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22.16.07 FIRST PENNSYLVANIA, S.A. 5 Street, Central Ave. and 1st In front Cine Varieadades P. 0. Box 528-1000 San Jos6 COSTA RICA Tel.: +506 222-4530 Fax: +506 233 2018 22.16.08 CITIBANK (COSTA RICA) S.A. Oficento Ejecutivo La Sabana Edificio 3 Primer Piso P. 0. Box 10277 San Jos6 COSTA RICA Tel.: +506 296-1494 Fax: +506 296-2458 22.16.09 22.16.10

22.17 Cyprus Cyprus has a sophisticated network of double taxation treaties available for use by nonresident companies and a very professional infrastructure. Documentation presented to the companies registry must be in Greek and bank reference and copies of passports must be forwarded to the central Bank of Cyprus before offshore status is granted to a company. Cyprus is one of the most favored jurisdictions for those seeking a residency permit at competitive rates. In effect, Cypriot legislation allows an investor establishing either a genuine offshore branch or an indigenous Cypriot company the ability to be granted an authentic Cypriot residency permit. To qualify, it is necessary to prove management and control will physically take place in Cyprus. Once office facilities have been set-up it is then possible to arrange residency permits for the beneficial owner and his family/dependents within a short time span. The company itself will be subject to a 4.25% tax rate on its world-wide profits which will be assessed at the end of the financial year based upon submitted audited accounts. It is essential to remember that a Cypriot non-resident company must only conduct trade outside of Cyprus and that whilst the company itself is only subject to a 4.25% tax rate any on money withdrawn for the use of the beneficial owner will be subject to 50% of the normal individual tax rate (this assumes that the beneficial owner plays an active role in company affairs). In effect, this equates to a maximum tax rate of 20% but normally considerably lower. Cyprus is a popular tax haven for public and trading companies which can find significant advantages in the double taxation treaties network available to offshore companies. It is otherwise expensive and subject to significant disclosure requirements.

22.17.01 COMPANIES REGISTRATION OFFICE Ministry of Commerce & Industry Department of the Official Receiver & Registrar Nicosia CYPRUS

22.17.02 OCRA CYPRUS/OVERSEAS COMPANY REGISTRATION AGENTS LTD. Att.: Mr. Chrisodoulos Vassiliades 20 Queen Frederica Str. El Greco House Office 104 CY-Nicosia CYPRUS Tel.: +357 2 473211 Fax: +357 2 463463 E-mail: ocracy@cytanet.com.cy Refer to item no.

12.02. 0 1. 22.17.03 SCF INTERNATIONAL TRUST & MANAGEMENT CO. 1 2 Themostocles Dervis Ave. Palais D'Ivoire House 4th Floor P.0. Box 1762 CY-1 513 Nicosia CYPRUS Tel.: +357 2 447 448

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Fax: +357 2 447 451 Refer to item no. 12.02.02.

22.17.04 CENTRAL BANK OF CYPRUS Att.: Mr. Andreas J. Phillippou, Chief Senior Manager P. 0. Box 5529 80 Kennedy Avenue CY-1395 Nicosia CYPRUS Tel.: +357 2 379800 Fax: +357 2 378152 Telex: 4430 BANKEXAM CY SWIFT: CBCY CY 2N Establishment of offshore banks, offshore financial services firms, offshore trustee services companies, international trusts and offshore funds.

22.17.05 MINISTRY OF COMMERCE, INDUSTRY AND TOURISM CY-Nicosia CYPRUS Tel.: +357 2 393441 Fax: +357 2 375120

22.17.06 COOPERS & LYBRAND IOANNOU ZAMPELAS & CO, Att.: Androulla Aristidou Julia House 3 Thernistocles Dervis Street CY-1066 Nicosia P. 0. Box 1612 CY-1 591 Nicosia CYPRUS Tel.: +357 2 453053 Fax: +357 2 475194 Website: http://www.cy.coopers.com

22.17.07 A. K. COSMO SERVE LTD. 89 Kennedy Ave., Off. 201 P. 0. Box 6624 CY-1640 Nicosia CYPRUS Tel.: +357 2 379210 Fax: +357 2 379212 Telex: 4822 COSMOSE CY E-mail: consult@cosmoserve.com Website: http://www.cosmoserve.com Consultancy, registration, legal, secretarial, administration, management, accounting, auditing, taxation, offshore companies and trusts, shipping, insurance and investment schemes, immigration and relocation. The complete service, all in the same office.

22.17.08 BANK OF CYPRUS 51 Stassinos Street Ayia Paraskevi Strovolos 2002 P. 0. Box 1472 Nicosia CYPRUS Tel.: +357 2 378000 Fax: +357 2 378242 Telex: 2451 SWIFT: BCYP CY 2N

22.17.09 BARCLAYS BANK PLC. 1 Stassinos Ave. P. 0. Box 2081 Nicosia 04 CYPRUS Tel.: +357 2 461861 Fax: +357 2 461734 Telex: 3400 BARILDO CY SWIFT: BARC CY 2N

22.17.10 LOMBARD NATWEST BANK LTD.

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Corner of Chilon and Gladstone Streets Stylianos Lenas Square P. 0. Box 1661 Nicosia CYPRUS Tel.: +357 2 474333 Telex: 2262 LOMBRD CY SWIFT: NWBKCY 2N

22.17.11 HELLINIC BANK 92, Dhigenis Akritas Ave. P. 0. Box 4747 Nicosia 135 CYPRUS Tel.: +357 2 360000 Fax: +357 2 454074 Telex: 3311 HELLENIC CY SWIFT: HEBA CY2N HDO

22.17.12 CYPRUS HIGH COMMISSION TRADE CENTRE 3rd Floor 29 Princess Street GB-London W1 R 7RG ENGLAND Tel.: +44 (0)171 629 6288 Fax: +44 (0)171 629 5244

22.17.13 MEDITERRANEAN LINK LTD. El Greco House 20 Queen Frederica Str. Office 104 P.O. Box 1343 CY Nicosia CYPRUS Tel.: +357 2-473688 Fax: +357 2-455259 Formation of offshore companies; registration of branch of foreign companies in Cyprus; formation of shipping companies and registration of ships; creation of international trusts in Cyprus and in other jurisdictions; provision of nominee and trustee services; provision of secretarial and management services; opening of personal and corporate bank accounts. 22.17.14 22.17.15

22.18 Delaware, U. S. A. Starting with the early 1980 the U.S.A. was made into the largest tax and regulatory haven in the world for foreign nationals not resident in the U.S.A. Today a foreigner can buy the newly issued Reg. S stock of a U.S.A. company at a discount because the company does not have to register those shares with the Securities Exchange Commission. Foreigners can sell those shares back into the U.S.A. forty days later without paying any tax on the trading profits to the U.S.A. government. They can open bank accounts or buy the debt instruments of government and private borrowers and earn interest in the U.S.A. tax free. Delaware is home to half of the New York and American stock exchange listed companies because its business friendly environment. Delaware has the lowest cost and least disclosure requirements of any of the 50 states. Companies may be registered within 48 hours and shelf companies are available. Corporations must end with the word "Limited", "Corporation", "Incorporated" or similar abbreviations of such words. Corporations are subject to a minimum annual tax of US$50 if they have minimum capital. There is no state income tax but all U.S.A. companies are subject to federal tax return requirements. Companies must have a Delaware registered office and director, a secretary and one director. However, the director may be a corporation and meetings may be held anywhere. The public file need only contain the name of the company, incorporation number, and date of incorporation and details of registered agent. No records of the companies business need be kept in Delaware. The U.S.A. has numerous tax treaties. If more than US$1 0,000 is taken into or out of the U.S.A., outside of normal banking channels, a report must be filed with the customs authorities. In addition there is what is called a Limited Liability Company (LLC) which has members

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rather than shareholders, pays a US$1 00 annual tax and is otherwise tax free if no business activity is carried on in the U.S.A., most of its members are not U.S.A. citizens or residents and does not invest in U.S.A. companies. The combination of double taxation treaties and the fact that foreign tax authorities do not generally consider the U.S.A. a tax haven can, in the right circumstances and with good tax planning, result in a very good overall situation.

22.18.01 DELAWARE REGISTRY LTD. 3511 Silverside Rd., #1 05-NW (P. 0. Box 484, Wilmington, DE 19899) Wilmington, DE 19810 U. S. A. Tel.: +1 (302) 477-9800 Tel.: +1 (800) 321.CORP Fax: +1 (302) 477-9811 E-mail: corp@delreg.com Website: http://www.delreg.com Specialists in setting up Delaware Corporations. General, aircraft, boat and shelf corporations. Call or write for information free kit.

22.18.02 CORPAMERICA, INC. - DOES NOT EXIST ANYMORE! 1050 S. State Street Dover, DE 19901 U. S. A. Tel.: + 1 (302) 736-5510 Fax: +1 (302) 736-5620 Website: http://www.corpamerica.com Delaware Inc's, LLCs for US$350

22.18.03 CORPORATE AGENTS, INC. Tel.: +1 (302) 998-0598 Fax: +1 (302) 998-7078 Website: http://www.corRorate.com Established 1899. Incorporate in any state, including Delaware, Nevada & Wyoming. LLC's in as little as 48 hours.

22.18.04 THE COMPANY CORPORATION 1013 Centre Road Wilmington, DE 19805 U. S. A. Tel.: (800) 877-4224 & +1 (302) 636-5440 Fax: +1 (302) 636-5454 E-mail: info@corporate.com Website: http:,//www.corporate.com

22.18.05 DOES NOT EXIST ANYMORE! ISLAND MANAGEMENT SERVICES (INTERNATIONAL) LIMITED Att.: Daniel Donnelly Suite 561/800 International Commercial Center GIBRALTAR Fax: +350 48849 E-mail: dan@imsil.com Website: http://www.imsil.com "The BVI (British Virgin Islands) Specialists" ' Offers a wide range of pt services, such as incorporation of companies in the BVI, Delaware, and Panama, nominee directors, anonymous bank accounts, second citizenships, mailto warding and PT literature.

22.18.06 REGISTERED AGENTS, LTD. 1220 N. Market Street Suite 606 Wilmington, DE 19801 U. S. A. Tel.: +1 (302) 421-5750 Fax: +1 (302) 421-5753 E-mail: corp@dca.net Website: http://www.incusa.com Corporations and LLCs (Delaware, Nevada, Utah and Wyoming), free name reservation, personal assets shielded, full registered agent services.

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22.18.07 DELAWARE BUSINESS INCORPORATORS, INC. 3422 Old Capitol Trail Wilmington, DE 19808-6192 U. S. A. Tel. (toll free): +1 (800) 423-2993 Tel.: +1 (302) 996-5819 Fax (USA/Canada only): +1 (800) 423-0423 Fax: +1 (302) 996-5818 E-mail: inc info@delbusinc.com Website: http://www.delbusinc.com U.S. corporations and limited liability companies (LLCs) set up instantly in Delaware, or other state. Your headquarters may be anywhere in the USA or other country. No minimum capital requirements. No lawyers necessary. FREE Delaware Incorporation Handbook and name reservation.. Registered agent, shelf corporations, live phone answering, inbound telemarketing, Delaware business identity, VISA, MC, AMEX. Offshore independent agents wanted.

22.18.081 ST USA INCORPORATION SERVICES 20121 Ventura Blvd., Suite 302 Woodland, Hills, CA 91367 U.S.A. Toll Free Tel. (U.S. & Canada): +1 -800-973-7114 (Monday-Friday, 9am-5pm PST) Fax: +1 (818) 592-4041 E-mail: info@1stusaincorp.com Website: http://www.lstusaincorp.com Form a C or S corporation in any of the 50 states online, or LLCs in all 48 states which allow for the formation of LLCs. 22.18.09 22.18.10

22.19 Gibraltar Gibraltar was the first European jurisdiction to offer the exempt company which allows a company to be controlled and managed from Gibraltar and still be able to enjoy preferential tax status there. It is probably the most cost-effective European jurisdiction. It is not however as well established as its European competitors and as a full member of the EU pressure may be brought to bear at some time in an attempt to force Gibraltar to harmonize its taxes with other member states. There is a long standing dispute with Spain over Gibraltar and as a consequence the citizens of Gibraltar have indicated that they may for full integration into the U.K. This, combined with the fact that Gibraltar is now considered part of the U.K., has certain business advantages for current and future European business planning. THE GIBRALTAR TAX EXEMPT COMPANY A company incorporated in Gibraltar which is owned by non-residents of Gibraltar and does not transact business with other Gibraltar resident companies or individuals is eligible to apply for tax exempt status in Gibraltar. Upon successful application the company is issued a certificate which guarantees exemption from Gibraltar taxation for a period of 25 years, provided that the company complies with the conditions of tax exempt status and pays an annual duty to the Gibraltar Government of GBP 225. At the end of every year, the exempt company must file a statement attesting to the fact that the company has complied with the conditions applicable to its exempt certificate. An exempt company is convenient to administer due to the fact that it may have locally appointed directors and may maintain Bank accounts within Gibraltar. Thus the whole of the administration may be located within Gibraltar which helps to prevent the assumption that the company may be tax resident anywhere else. Companies are registered under U.K. Common 1929 Act, introduced locally as The Companies Ordinance. Registration takes 5 to 7 days, bearer shares are not allowed and shelf companies are available. NON-RESIDENT GIBRALTAR COMPANIES A company which is incorporation in Gibraltar, owned by non-residents of Gibraltar and managed and controlled by directors who reside and hold their board meetings outside of Gibraltar will be considered as non-resident. A non-resident company is not subject to Gibraltar corporation tax except on that part of the profit which is remitted to Gibraltar. In practice this means that a non-resident company may be exempt from Gibraltar corporate taxation, except for a minimal GBP 200, provided that it does not maintain Bank accounts within Gibraltar. THE GIBRALTAR QUALIFYING COMPANY This type of company is similar to the exempt company but, instead of being non tax paying,

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the company elects its own rate of tax as long as that rate is 2% or above. This type of company can be useful where it is necessary to show that a certain minimum level of taxation has been paid in order to gain relief from taxation in another country. For example, the taxation systems of certain countries provide that if taxation above a certain minimum level has already been paid on income remitted to the home country then no further taxation will be charged on those profits by the home country. The Qualifying Company can therefore elect to pay the required minimum level which would allow that income to be remitted to the home country without further taxation being suffered on arrival. A Qualifying Company must lodge an amount of GBP 1,000 with the Gibraltar Government as a guarantee against payment of future taxation. THE GIBRALTAR 1992 HOLDING COMPANY This company was specifically created to take advantage of European Union Directive 90/435. In simple terms, this Directive states that dividends may be paid by a subsidiary company located in one EU state to a parent company located in another EU state without the imposition of withholding tax as long as the recipient parent company is not capable of being exempt from tax. The prohibition against tax exemption would mean that the exempt and nonresident Gibraltar companies are not suitable to receive dividends from a subsidiary in another EU state so the 1992 Holding Company was created. The 1992 Holding Company pays 35% tax on all profits except on dividend income received. Dividends paid out of the 1992 Holding Company are subject to a 1 % withholding tax. This type of company can be particularly advantageous for non EU countries that are investing within the EU and are expecting to receive dividend income. As can be seen the effective rate of tax on that dividend income will be 1 % when remitted out of Gibraltar or zero tax when held within Gibraltar. Gibraltar is unique amongst offshore jurisdictions in incorporating asset protection provisions in the general body of legislation regarding the solvency of individuals. It is generally thought that having asset protection provisions under the Bankruptcy Ordinance gives settlors better protection than if similar provisions were promulgated under a separate trust ordinance or like legislation. To gain the additional asset protection offered under the Bankruptcy Ordinance it is necessary to officially register the trust with the Financial & Development Secretary. However, this does not bring about a loss of confidentiality as the only details which need to be registered are the name of the trust, the name and address of the trustee, the date and duration of the trust and country of ordinary residence of the settlor. Specifically, it is not necessary to register the name of the settlor or details of the trust assets. For a financial background of the settlor and are satisfied that the settlor is solvent at the date of transferring the assets into trust and remain solvent after that transfer. These requirements are designed to stop Gibraltar trusts being used when a settlor is already under attack by a creditor or is potentially or actually insolvent. This approach has ensured that only quality trust business comes to Gibraltar which is of benefit to the reputation of the jurisdiction and to all settlors of Gibraltar trusts. PASSPORTING INTO THE EUROPEAN UNION A consequence of Gibraltar's membership of the European Union is that measures will shortly be introduced which will result in the recognition by other member states of institutions licensed in Gibraltar in certain areas of financial services such as insurance and collective investment funds- Thus, any financial institution which is licensed by Gibraltar will be able to freely market its services without restriction in any other European Union member state and to relatively easily set up branch operations in other European Union member states. BUSINESS START-UP Gibraltar enjoys one of the most advanced telecommunications systems of any offshore jurisdiction. The availability of fully digitalized telecommunications is becoming an increasingly relevant factor in the choice of jurisdiction. Operating costs from a communications point of view are comparable with many of Europe's continental telephone systems and this together with the ready availability of cheap office space, excellent tax breaks and attractive southern Mediterranean living style makes Gibraltar an ideal location in which to set up an international business which can easily be marketed via telephone, fax and e-mail. SHIP AND YACHT REGISTRATION Its status as an offshore tax haven combined with its British Dependent Territory status render Gibraltar one of the most ideal locations in which to register a ship or pleasure craft. A ship registered in Gibraltar is entitled to fly the Red Ensign. Gibraltar is also one of the few remaining jurisdictions which issues a 'blue book'. Gibraltar has a very competitive fee structure for the registration of vessels and although Gibraltar is a full member of the European Union it remains outside the European Union VAT area so boats imported into Gibraltar would not be subject to VAT. For these reasons there has been a notable upturn in

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registration of pleasure crafts in Gibraltar. GIBRALTAR RESIDENCY Gibraltar normally imposes high levels of taxation on individual residents but, in an effort to encourage high net worth individuals to relocate to Gibraltar, has introduced the status of High Net Worth Qualifying Individuals. This special status may be granted only to persons who have not otherwise resided in Gibraltar in the previous five years. Upon successful application for this special status only the first GBP 45,000 of that individual's worldwide income is subject to Gibraltar tax with the proviso that the minimum amount of tax paid in any one tax year is GBP 10,000. This result in a maximum tax liability in any one year is under GBP 20,000. To qualify for this status the individual must:

(a) have a Gibraltar property available for his use in at least 7 months out of each calendar year. It is normal for property to be purchased but possible for property to be leased;

(b) must reside in Gibraltar for a minimum of 30 days each year.

The application procedure is quite straightforward and the status can be speedily granted. For those with substantial worldwide incomes Gibraltar offers one of the lowest rates of tax in the world. Gibraltar is a full member of the European Union so similar requirements are imposed on banks incorporated in Gibraltar as those for U.K. banks. However, Gibraltar has certain distinct advantages:

Banks can obtain exempt status and therefore operate completely free of tax;

(a) The costs of office space and staff are considerably lower in Gibraltar;

(b) There are currently no banking applications pending in Gibraltar so the time-scale between the

application for and granting of a banking license can be considerably reduced.

The major part of the costs would be incurred in having to employ two executive directors/managers with the requisite experience and in installing the computers and systems which are appropriate for a banking institution.

22.19.01 CONSULT P. 0. Box 402 GIBRALTAR Fax: +350 77848 Foundations, companies US$750.

22.19.02 REGISTRATION OFFICE Suite 813 Europort P. 0. Box 848 GIBRALTAR Tel.: +350 78193 Fax: +350 44436

22.19.03 THE GIBRALTAR FINANCIAL SERVICES HANDBOOK PO Box 555 GIBRALTAR Tel./Fax: +350 79385 200-pages publication providing a practical guide to doing business and working in Gibraltar. Information on the Rock's offshore advantages in taxation, law, banking, company & trust formation, Insurance, business, property and financial services. At worldwide airmail order service or equivalent local currency.

22.19.04 GIBRALTAR INFORMATION BUREAU 179 Strand GB-London WC213 1 EH GREAT BRITAIN Tel.: +44 (0)171 836 0777 Fax: +44 (0)171 240 6612 E-mail: giblondon@aol.com Provides the complete information package on Gibraltar’s advantages, such as its strategic position, banking, insurance, investment and financial services possibilities. Sterling is the currency, the legal system is based on English Common Law etc.

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22.19.05 DOES NOT EXIST ANYMORE! ISLAND MANAGEMENT SERVICES (INTERNATIONAL) LIMITED Att.: Daniel Donnelly Suite 561/800 International Commercial Center GIBRALTAR Fax: +350 48849 E-mail: dan0ftsil.corn Website: http://www.imsil.com "The B VI (British Virgin Islands) Specialists" Offers a wide range of pt services, such as incorporation of companies in the BVI, Delaware, and Panama, nominee directors, anonymous bank accounts, second citizenships, mail forwarding and PT literature.

22.19.06 ABBEY NATIONAL (GIBRALTAR) Ltd. 237 Main Street GIBRALTAR Tel.: +350 76090 Fax: +350 72028

22.19.07 ABN AMRO BANK (GIBRALTAR) LTD. PO Box 100 2-6 Main Street GIBRALTAR Tel.: +350 79220 Fax: +350 78512

22.19.08 BANCO ATLANTICO (GIBRALTAR) LIMITED Eurolife Building (3rd Floor) 1 Corral Road GIBRALTAR Tel.: +350 40117 Fax: +350 40110

22.19.09 BANCO BILBAO (GIBRALTAR) LIMITED PO Box 488 260-262 Main Street GIBRALTAR Tel.: +350 77796/77871/77896 Fax: +350 77621

22.19.10 BANCO BILBAO VIZCAYA INTERNATIONAL (GIBRALTAR) LIMITED 3rd Floor, Hadfield House Library Street GIBRALTAR Tel.: +350 79420 Fax: +350 73870

22.19.11 BANCO ESPANOL DE CREDITO SA PO Box 630 114/116 Main Street GIBRALTAR Tel.: +350 76518 Fax: +350 73947

22.19.12 BANCO INDOSUEZ PO Box 26 206/210 Main Street GIBRALTAR Tel.: +350 75090 Fax: +350 79618

22.19.13 BARCLAYS PLC 84/90 Main Street GIBRALTAR Tel.: +350 78565 Fax: +350 79987

22.19.14 CREDIT SUISSE (GIBRALTAR) LTD. P.O. Box 556 Neptune House Marina Bay GIBRALTAR

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Tel.: +350 78999/76606 Fax: +350 76027 SWIFT: CRESGIGI

22.19-15 DISCOVER CARD BANK (GIB) LTD. PO Box 696 827 Europort GIBRALTAR Tel.: +350 41914 Fax: +350 41915

22.19.16 THE GIBRALTAR PRIVATE BANK LTD. PO Box 407

10th Floor, ICC Casernates GIBRALTAR Tel.: +350 73350 Fax: +350 73475

22.19.17 HAMBROS BANK (GIBRALTAR) LTD. PO Box 375 32 Line Wall Road GIBRALTAR Tel.: +350 74850 Fax: +350 79037

22.19.18 HISPANO COMMERZBANK (GIB) LTD. Suite 14, Don House 30/38 Main Street GIBRALTAR Tel.: +350 74199 Fax: +350 74174

22.19.19 JYSKE BANK (GIBRALTAR) LTD. PO Box 143

76 Main Street GIBRALTAR Tel.: +350 72782 Fax: +350 72732

22.19.20 LLOYDS BANK PLC PO Box 482

323 Main Street GIBRALTAR Tel.: +350 77373 Fax: +350 70023

22.19.21 NATIONAL WESTMINSTER BANK PO Box 707 57-63 Line Wall Road GIBRALTAR Tel.: +350 77737 Fax: +350 74557

22.19.22 NEWCASTLE BANK Hadfield House Library Street GIBRALTAR Tel.: +350 76168 Fax: +350 76169

22.19.23 REPUBLIC NATIONAL BANK OF NEW YORK (GIB) LTD. PO Box 557

Neptune House Marina Bay GIBRALTAR Tel.: +350 79374 Fax: +350 75684

22.19.24 SPRINGFIELD BANK & TRUST LTD. PO Box 850 Suite 922, Europort GIBRALTAR

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Tel.: +350 42670 Fax: +350 42676

22.19.25 THE ROYAL BANK OF SCOTLAND (GIB) LTD. PO Box 766 1 Corral Road GIBRALTAR Tel.: +350 73200 Fax: +350 70152

22.19.26 TURICUM PRIVATE BANK LTD. PO Box 619 Turicurn House 315 Main Street GIBRALTAR Tel.: +350 44144 Fax: +350 44145

22.19.27 AIRPORT Tel.: +350 73026 Inquiries.

22.19.28 G13 AIRWAYS LTD. Cloister Building 81/83 Irish Town GIBRALTAR Tel.: +350 41631 Fax: +350 76189 22.19.29 GIBRALTAR CHAMBER OF COMMERCE

PO Box 29 Suite 11, Don House 30/38 Main Street GIBRALTAR Tel.: +350 78376 Fax: +350 78403

22.19.30 TNT - DOES NOT EXIST ANYMORE! 62/11 Main Street GIBRALTAR Tel.: +350 42140 Fax: +350 42139

22.19.31 COMPANIES HOUSE (GIBRALTAR) LTD. PO Box 848 Suite 813, Europort GIBRALTAR Tel.: +350 78193 Fax: +350 44436

22.19.32 GIBRALTAR INFORMATION BUREAU 6 Convent Place GIBRALTAR Tel.: +350 40208/74982 Fax: +350 76396

22.19.33 TOURISM INFORMATION OFFICES The Piazza Gibraltar Museum GIBRALTAR Tel.: +350 74982 Fax: +350 74805

22.19.34 IMMIGRATION OFFICE New Mole House GIBRALTAR Tel.: +350 71453

22.19.35 GIBRALTAR POST OFFICE 104 Main Street GIBRALTAR Tel.: +350 71250

22.19.36 PRIVATE MAIL BOXES (GIBRALTAR) LIMITED Unit S8, ICC

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Casernates GIBRALTAR Tel.: +350 42467 Fax: +350 42465

22.19.37 GIBRALTAR CHRONICLE 2 Library Ramp GIBRALTAR Tel.: +350 78597 Fax: +350 79927

22.19.38 GIBRALTAR TELECOMMUNICATIONS INTERNATIONAL LTD. Mount Pleasant 25, South Barrack Road GIBRALTAR Tel.: +350 74848 Fax: +350 78851

22.19.39 PASSPORT OFFICE Convent Place GIBRALTAR Tel.: +350 70071

22.19.40 POST OFFICE HO 104 Main Street GIBRALTAR Tel.: +350 78320/75714 22.19.41 GOVERNMENT ORDINANCES & LAW GAZETTE

Passport Office Convent Place GIBRALTAR Tel.: +350 70071

22.19.42 DEWMONT SERVICES LTD. PO 933 Leon House 1 Secretary's Lane GIBRALTAR Tel.: +350 40615/40633 Fax: +350 40616 Safe deposit boxes.

22.19.43 BRITANNIA TAXIS GIBRALTAR Tel.: +350 75966

22.19.44 DOW JONES TELERATE GIBRALTAR Tel.: +350 40615

22.19.45 REUTERS Mount Pleasant 25 South Barrack Road GIBRALTAR Tel.: +350 75687 Fax: +350 78851

22.19.46 CORPORATE SERVICES LIMITED PO Box 659 Hadfield House Library Street GIBRALTAR Tel.: +350 40653 Fax: +350 40654 E-mail: carlaw@gibnet.com Assists "High Net Worth Individuals” tax residence in Gibraltar.

22.19.47 INTERNATIONAL COMPANY SERVICES (GIBRALTAR) LTD. Att.: Mr. Steve Rowley, Director 213 Mansion House 143 Main Street GIBRALTAR Tel.: +350 76173

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Fax: +350 70158 E-mail: gib-info@icsl.com Website: http://www.icsl.com Offshore companies, trusts, 2nd passports and tax free residence.

22.19.48 ABBEY NATIONAL (GIBRALTAR) LTD. 237 Main Street PO Box 824 GIBRALTAR Tel.: +350 76090 Fax: +350 72028

22.19.49 GIBRALTAR FINANCIAL SERVICES COMMISSION PO Box 940 Suite 943 Block 9 Europort GIBRALTAR Tel.: +350 40283/40284/41062 Fax: +350 40282 E-mail: fsc@gibnet.gi

22.19.50 BMI PROPERTY MATTERS LTD. Unit 7 Portland House Glacis Road P.O. Box 469 GIBRALTAR Tel.: +350 51010 Fax: +350 42621 E-mail:.bmi@gibnet.gi Estate agents. Resale properties. New developments. Rental of residential and commercial. Residency for high net worth individuals. 22.19.51 22.19.52 22.19.53 22.19-54 22.19.55

22.20 Greece 22.20.01 OCRA GREECE/OVERSEAS COMPANY REGISTRATION AGENTS LTD.

Att.: Ms. Dora Nakou, Attorney-at-Law 2 Ploutarchou Str. Sophias Avenue 11521 Athens GREECE Tel.: +30 1 723 0766 & 725 9504 Fax: +30 1 721 7376 Refer to item no. 12.02. 0 1.

22.20.02 ABN AMRO BANK N.V. 330 Thisseos Ave. P. 0. Box 1078 10110 Athens GREECE Tel.: +30 1 93 97199 Fax: +30 1 93 04 922 Telex: 210214 SWIFT: ABNA GR AP ATH 22.20.03 AMERICAN EXPRESS BANK LTD.

31 Panepistimiou St. P. 0. Box 671 10226 Athens GREECE Tel.: +30 1 32 34 781 Fax: +30 1 32 90 602 Telex: 215997 AMAT GR SWIFT: AEIB GR AX

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22.20.04 BANK OF CENTRAL GREECE 52 Stadiou 105 64 Athens GREECE Tel.: +30 325 4401 Fax:+301 324505 Telex: 22267 CENT GR SWIFT: BCGRG RAA 22.20.05

22.21 Grenada 22.21.01 BARCLAYS BANK PLC.

P. 0. Box 37 St. George's GRENADA Tel.: +1 (809) 440-3232 Fax: +1 (809) 440-4103 Telex: 3421 BARINT GA

22.21.02 GRENADA DEVELOPMENT BANK Halifax Street P. 0. Box 734 St. George's GRENADA Tel.: +1 (809) 440-2382 Fax: + 1 (809) 440-6610

22.21.03 NATIONAL COMMERCIAL BANK OF GRENADA LTD. Corner Halifax & Hillsborough Streets P. 0. Box 57 St. George's GRENADA Tel.: +1 (809) 440-3030 Fax: +1 (809) 440-4140 Telex: 3413 NACO GA

22.21.04 THE BANK OF NOVA SCOTIA Granby & Halifax Streets P. 0. Box 194 St. George's GRENADA Tel.: +1 (809) 440-3274 Fax: +1 (809) 440-4173 Telex: 3152

22.21.05 CAPITAL BANK INTERNATIONAL, LTD. Grenville & Deponthicu Streets St. George's GRENADA Tel.: +1 (809) 440-8898 Fax: +1 (809) 440-8915 Telex: 3401 CAPBANK INT

22.21.06 FINFO CONSULTANTS LIMITED Fax: +44 (0)171 493 4935 E-mail: finfo@fobox.com Offshore companies, offshore packages and intl debit card, asset protection trust and Grenada Economic Citizenship programme with added incentives are offered at most competitive prices in the market.

22.21.07 FINFO CONSULTANTS LIMITED Fax: +44 (0)171 493-4935 E-mail: finfo@pobox.com "Offshore companies, offshore packages with banking facilities and intl debit card, asset protection trust and Grenada Economic Citizenship programme with added incentives are offered at most competitive prices in the market. We also provide customized services as per your requirements. Companies with 'Reinsurance' on the company name also available at the lowest price in the market. We provide all inclusive packages so no hidden cost to be paid and DHL delivery is included in the prices. We offer: Offshore Company (Full inclusive of nominees) from US$1,400 and Offshore

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Package (company, bank a1c, card etc. inclusive) from US$1,800. 22.21.08 22.21.09 22.21.10 22.22 Guernsey Guernsey is the second largest Channel Island after Jersey. It also enjoys a high degree of respectability in the world's financial circles. There are no political parties and the constitution dates back to 1205. It boasts one of the largest reinsurance markets in the world. The

commerciel law is constantly reviewed and updated. An International Company may qualify for tax exemption in Guernsey and yet be registered for VAT for European trading purposes and get the benefit of certain tax treaties. This may be very useful for companies trading within the EU. Bearer shares are not permitted and beneficial owners must be disclosed. The minimum capital duty is GBP 50 and the annual fees to the government are GBP 600. Registration can be accomplished within a week. Shelf companies are not available. The companies' name must end with the word "Limited". Certain words, e.g. "Insurance", "Assurance", etc. require further approval. 22.22.01 BARTONS FORMATION SERVICES INC.

Tel.: +44 (0)1481 824218/+44 (0)589 604093 Fax: +44 (0)1481 824219 Channel Islands residency arranged, same day company formation, bank introductions, nominee services.

22.22.02 HER MAJESTY'S GREFFIER Royal Court House GUERNSEY Channel Islands 22.22.03 BARCLAYS GUERNSEY PO Box 41 St Peter Port GUERNSEY Channel Islands Tel.: +44 (0)1481 723 176 Fax: +44 (0)1481 710 439 22.22.04 THE WOOLWICH GUERNSEY PO Box 341 St Peter Port GUERNSEY Channel Islands Tel.: +44 (0)1481 715 735 Fax: +44 (0)1481 715 222 22.22.05 CO-OPERATIVE BANK PLC Rectory House 2 Market Street St Peter Port GUERNSEY Channel Islands Tel.: +44 (0)1481 710 527 Fax: +44 (0)1481 713 079 22.22.06 MIDLAND BANK PO Box 31 St. Peter Port GUERNSEY GY1 3AT Channel Islands Tel.: +44 (0)1481 717 717 Fax: +44 (0)1481 717 800 22.22.07 GUERNSEY FINANCIAL SERVICES COMMISSION Valley House Hirzel Street St. Peter Port GUERNSEY GY1 2NP Channel Islands Tel.: +44 (0)1481 712706/12801

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Fax: +44 (0)1481 712010 22.22.08 ROTHSCHILD TRUST COMPANY

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PO Box 472 St. Peter's House St. Peter Port GUERNSEY GY1 6AX Channel Islands 22.22.09 GUERNSEY TOURISM INFO Website: http://www.guernsey.net/”tourism/guernsey.html 22.22.10 HAMBROS BANK (GUERNSEY) LIMITED PO Box 6 Hambro House St. Julian's Avenue St. Peter Port GUERNSEY GY1 3AE Channel Islands Tel.: +44 (0)481 726521 Fax: +44 (0)481 714639 22.22.11 LEGIS GROUP P. 0. Box 186 1 Le Marchant Street St. Peter Port GUERNSEY GY1 4HP Channel Islands Tel.: +44 (0)1481 726034 Fax: +44 (0)1481 726029 E-mail: legis@itl.net

Website: http://www.legisgroup.com/ Company formation, trust creation, administration, fiduciaries and maritime services.

22.22.12 22.22.13 22.22.14 22.22.15

22.23 Hong Kong Hong Kong has become the world's eighth largest trading company calculated in terms of total value of trade undertaken. Hong Kong is the seventy biggest importers of goods and the ninth biggest exporter. This is an astonishing achievement for a territory with a population of only 6 million. After the Second World War, many of the Shanghai; traders set up shop in Hong Kong. The British administration, consistent with British imperial tradition, allowed their businessmen maximum freedom. This combination has resulted in a standard of living for Hong Kong a resident that is now higher than that of Germany and France. Clearly freedom pays extraordinary benefits when combined with hardworking and smart businessmen. Since the take over of Hong Kong by mainland China there has been much speculation about communist intentions. The Chinese are businessmen first and socialism has been redefined to mean whatever works. The reality of what has in fact happened on the ground supports the view that Hong Kong is taking over China. HONG KONG BANK ACCOUNTS As well as being a major trading center Hong Kong is also one of the world's major financial centers and the expertise of the banks reflects this. The Hong Kong banking system is amongst the most efficient in the world and Hong Kong banks are particularly well prepared to process letters of credit and import/export documentation and also to open accounts through which stocks and shares can be traded on the world's major stock exchanges. HONG KONG AS AN OFFSHORE ADMINISTRATIVE BASE The concept of residence has no applicability to Hong Kong tax law. Only Hong Kong earned income is subject to Hong Kong tax. For this reason Hong Kong is a suitable base from which to administer an offshore company without tax consequence provided that the company does not do business with other Hong Kong residents. This is one of the reasons why the use of offshore companies by Hong Kong residents has proliferated to such a great extent. Offshore companies can conveniently have Hong Kong based directors, a Hong Kong bank account and a Hong Kong office address without being brought into the Hong Kong tax net. Most other countries of the world operate a residency based tax system and care therefore needs to be taken to ensure that the offshore company does not establish a permanent place of business within those countries or is managed and controlled from those countries. For example, an

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offshore company which had U.K. based directors or which established a place of business within the U.K. may become liable to U.K. tax on its worldwide income. A Hong Kong

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company does not have to state its registered office address or place of incorporation on its letterhead. This would give the non Hong Kong offshore company the added respectability of a Hong Kong persona combined with the added flexibility and ease of administration of an offshore company. There is a capital duty of 0.6% and an annual fee of HK$75. There are no double tax treaties and no restrictions on dealings in currencies. Bearer shares are not permitted, registration takes 3 weeks, however shelf corporations are available. An annual audit is required. 22.23.01 COMPANIES REGISTRY Registrar General's Department Kayarnally Building 9-11 th Floors 22 Queen's Road Central HONG KONG 22.23.02 OCRA/OVERSEAS COMPANY REGISTRATION AGENT ASIA LIMITED

Att.: Mr. Bart Dekker 2402 Bank of America Tower 12 Harcourt Road Central HONG KONG Tel.: +852 2522 0172 Fax: +852 2521 1190 E-mail: ocra@ocra.com.hk Refer to item no. 12.02. 01.

22.23.03 AUSTRALIA & NEW ZEALAND BANKING GROUP LTD. 27th Floor One Exchange Square 8 Connaught Place Central HONG KONG 22.23.04 THE HONG KONG CHINESE BANK LTD. 61-65 Des Voeux Road Central HONG KONG Tel.: +852 5 844 8833 Fax: +852 5 845 9221 22.23.05 HONG KONG & SHANGHAI BANKING CORPORATION 1 Queens Road Central HONG KONG Tel.: +852 5 822 1111 Fax: +852 5 810 1112 22.23.06 MITSUI BANK LTD. 41 st Floor Far East Finance Center 16 Harcourt Road HONG KONG 22.23.07 SOVEREIGN TRUST INTERNATIONAL

Att.: Mr. Simon Hanley, Director Suite 1-3 16/F Kinwick Centre 32 Hollywood Road Central HONG KONG Tel.: +852 2 542 1177 Fax: +852 2 545 0550 E-mail: hk-infoc@icsi.com Website: http://www.icsi.com Offshore companies, trusts, 2nd passports and tax free residence.

22.23.08 NACS LTD.

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Att.: Ms. Stella Ho Room 1108 Albion Plaza

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2-6 Granville Road, T.S.T. Kowloon HONG KONG Tel.: +852 2724 1223 Fax: +852 2722 4373 E-mail: nacs@hk.super.net Ready made offshore companies, full corporate administration, trade services (LIC shipping), banking accounting services, China business development services.

22.23.09 ABN AMRO Edinburgh Tower 5 Queens Road Central HONG KONG Tel.: +852 2842 9211 Fax: +852 2845 9049

22.23.10 COUTTS & CO AG 32nd Floor One Exchange Square 8 Connaught Place Central HONG KONG Tel.: +852 2525 6898 Fax: +852 2877 2183

22.23.11 HONG KONG BANK 1 Queens Road Central HONG KONG Tel.: +852 2822 1111 Fax: +852 2845 0113 22.23.12 STANDARD CHARTERED BANK

4-4A Defvouax Road Central HONG KONG Tel.: +852 2820 3333 Fax: +852 2856 9129

22.23.13 AALL & ZYLEMAN CO. LTD. 3rd Floor, Jonsim Place 228 Queen's Road East Wanchai HONG KONG Tel.: +852 2861 2222 Fax: +852 2861 2266 E-mail: aall@asiaonline.net Website: http://www.aallandzyleman.com Specialises in professional management & incorporation of Hong Kong companies. Unlike other jurisdictions, Hong Kong, at the centre of Asia and your doorstep to China; is an international trade, industrial and financial centre. Established 1967.

22.23.14 HONG KONG MONETARY AUTHORITY 30/F 3 Garden Road HONG KONG Tel.: +852 2878 8188 Fax: +852 2878 8190 22.23.15

22.24 Hungary 22.24.01 Eastern Europe Regional Head Office - DOESN'T EXIST ANYMORE!

OCRA/OVERSEAS COMPANY REGISTRATION AGENTS (EASTERN EUROPE) LIMITED Att.: Mr. Lazlo Kiss Varmegye st. U.3-5 V/1 H-1052 Budapest HUNGARY

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Tel.: +36 1 266 3620 Fax: +36 1 266 3619

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E-mail: 73062.422@compuserve.com Refer tem no. 12.02. 0 1.

22.24.02 RAIFFEISEN UNICBANK RT. Budapest HUNGARY Tel.: +361 2662018

22.24.03 CENTRAL BANKING AND TRUST CO. LTD: Mark6 u. H-1 055 Budapest HUNGARY Post address: P. 0. Box 150 H-1991 Budapest HUNGARY Tel.: +36 1 269 1473 Fax: +36 1 269 1442/1443 Telex: 22-3578 VALOR H SWIFT: AEBB HU HB

22.24.04 BNP-DRESDNER BANK (HUNGARIA) RT Honvod u. 20 H-1 055 Budapest V Postal address: P. 0. Box 47 H-1 363 Budapest HUNGARY Tel.: +36 1 269 3131 Fax: +36 1 269 3967 Telex: 22-2260 SWIFT: BKDB HU HX

22.24.05 BUDAPEST BANK LTD. Honvod u. 10 H-1 054 Budapest HUNGARY Tel.: +36 1 269 2333 Fax: +36 1 269 2417 Telex: 226618 SWIFT: BUDA HU HB

22.24.06 CENTRAL-EUROPEAN INTERNATIONAL BANK LTD. Medve utca 4-14 H-1 027 Budapest HUNGARY Postal address: P. 0. Box 394 H-1 537 Budapest HUNGARY Tel.: +36 1 212 1330 Fax: +36 1 212 4200 Telex: 22-4759 SWIFT: CIBH HU HB

22.24.07 HYPO-BANK HUNGARIA RT Nagymezo utca 44 H-1 065 Budapest HUNGARY Tel.: +36 1 126 90400 Fax: +36 1 126 90398

22.24.08 NATIONAL SAVINGS AND COMMERCIAL BANK Nador u. 16 H-1 876 Budapest HUNGARY Tel.: +36 1 153 1444 Fax: +36 1 112 6858 Telex: 22-4280 SWIFT: OTPV HU HB

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22.24.09 POSTBANK AND SAVINGS BANK CORP. Josef nador ter 1 H-1 920 Budapest HUNGARY Tel.: +36 1 118 0855 Fax: +36 1 117 1369 Telex: 22-3294 PBANK SWIFT: POSB HU HB 22.24.10 PRICOMM COMMUNICATIONS Pf. 76 H-1426 Budapest HUNGARY Tel.: +36 20 312450 Fax:+361 1182396 E-mail: 100263.12630compuserve.com 22.24.11 22.24.12 22.24.13 22.24.14 22.24.15

22.25 Ireland The mild south is especially attractive as a retirement haven and for a select group like writers and painters, it is a zero tax haven. If you lack artistic talent, there are other ways to qualify and receive your income, profits, pension or social security check at a zero tax rate. An Irish company which is beneficially owned by non residents of Ireland, does not do business in Ireland and which is managed and controlled from outside Ireland i.e. has non resident directors, will not be taxable in Ireland. As Ireland is not an obvious tax haven, an Irish non resident company provides an excellent low profile tax avoidance vehicle. For a time during the early 1980s this was also possible in the U.K. The EU objected to a developed country permitting such tax avoidance and so the legislation was changed. In time, the situation will also change for Ireland as it is now approaching the EU economic norm in many areas. Currently, Irish non resident companies enjoy huge popularity. Legislation introduced in 1995 now requires the disclosure to the tax authorities of: the address of the company's principal place of business which by definition must be outside Ireland; the name and address of any individuals who have "control" of the company. These requirements have tax implications for both the beneficial owners of the company and the company. Ireland has an extensive network of tax treaties and many of these provide for the exchange of information. Details of the directors and of the registered shareholders already appeared at the Companies Registry but now also are registered with the Tax Department. This increases the likelihood of those details being passed to your home tax authorities. Even if no tax treaty is in place the Irish authorities tend to be compliant in meeting requests for information from overseas tax authorities. Most onshore countries have provisions within their tax legislation whereby any company, no matter where it is incorporated, which is managed or controlled from within their jurisdiction can be considered tax resident and taxable on worldwide income at local rates. Thus, for example, any offshore company which had U.K. based directors would be deemed by the U.K. Inland Revenue as being tax resident in the U.K. and subject to U.K. tax on its worldwide income. Most other onshore countries have similar provisions within their tax legislation. Therefore, to guarantee that confidentiality can be retained and in order to help rebut any suggestion that the company may be tax resident in the home country of the promoters or any other onshore jurisdiction, the management of an Irish company should be based somewhere fiscally neutral. This will normally necessitate employing the services of professional third party directors. Most countries have Controlled Foreign Corporation legislation and other anti-avoidance provisions which may allow them to tax the profits of the company as though those profits had been distributed to the shareholders whether they had been so distributed or not. For example, if it is revealed that the Irish company has U.K. resident shareholders then the U.K. Revenue may seek to tax the shareholders as though they had actually received the profits of the company even if this was not the case. The use of nominee shareholders would not remove the obligation to reveal the beneficial ownership as the nominee agreements make it clear that the real control of the shares rests with the beneficial owner and not with the registered nominee shareholder. The shares may, however be held by a discretionary trust so that the details required to be revealed to the Irish

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Revenue authorities is the name and address of the trustee rather than the client's own details. Many client are not prepared to use a discretionary trust for security and cost reasons and so Ireland has become less popular with clients seeking a low cost and private company registration solution. For the reasons stated above it has become increasingly popular to arrange for the shares in an Irish non resident company to be owned by a suitably drafted discretionary trust. Many clients find this objectionable and so do not use Ireland. The principal advantage of the Irish Republic, for individuals, is that there is a clear distinction between a person's domicile and physical residency for tax purposes. In effect, a "foreign" person resident in Ireland need only be taxed on remitted income back to Ireland. If a suitable distinction is made between capital and subsequent income from capital (i.e. interest) before taking up permanent residence it may even be possible to live in Ireland almost completely tax free. Another benefit of Ireland over most other potential tax havens is that all permanent residents will be able to benefit from Ireland's sophisticated and extensive double taxation treaty network. Third party investigating tax authorities will be bound by the terms and conditions of the applicable tax treaty and clients will be protected against the almost ubiquitous reverse burden of proof employed by other developed nations. These basic advantages combined with other domestic tax breaks have resulted in Ireland having a significant and wealthy expatriate community. Entry clearance criteria are very similar to those of the United Kingdom with the possibility of Irish passports for those willing to invest IR£ 1,000,000. Whilst the distinctions drawn between domicile and residence in Ireland for tax purposes are well known, i.e. that non-Irish nationals resident in the Republic are only taxed on external passive income when directly remitted to the country, what is not as well known is the fact that it is also an ideal base for working "international" consultants. Under the Finance Act of 1994, inducements were introduced not to tax Irish based, i.e. resident, executives working on behalf of their employer outside of the Republic on such foreign generated income even if remitted. The rules are complex but very real advantages are available. 22.25.01 INTERNATIONAL COMPANY SERVICES (IRELAND) LTD. 109 Lower Baggot Street Dublin 2 IRELAND

Tel.: +353 1 661 8490 Fax: +353 1 661 8493 E-mail: irl-info@bicsl.com Website: http://www.ICSL.com Offers tax free Irish offshore companies. Increasingly used as low profile European tax avoidance vehicles.

22.25.02 SCF INTERNATIONAL TRUST & MANAGEMENT CO. 27-29 Lower Pembroke Street Dublin 2 IRELAND

Tel.: +353 1 662 1388 Fax: +353 1 662 1554 Refer to item no. 12.02.02.

22.25.03 CENTRAL BANK OF IRELAND Dame Street P. 0. Box 559 Dublin 2 IRELAND Tel.: +353 1 671 6666 Fax: +353 1 671 6561 Telex: 31041 CEBK El SWIFT: IRCE IE 2D

22.25.04 CITIBANK N.A. IFSC HOUSE

Custom House Quay Dublin IRELAND Tel.: +353 1 702 3500 Fax: +353 1 702 3500 Telex: 93721 SWIFT: CITI El 22.25.05 ABN-AMRO

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121/122 St. Stephen's Green Dublin 2 IRELAND Tel.: +353 1 671 7333 Fax: +353 1 671 7689

22.25.06 CHASE MANHATTAN BANK (IRELAND PLC Abbey Court Irish Life Centre Abbey Street Dublin 1 IRELAND Tel.: +353 1790 3111 Fax: +353 1 790 3123 Telex: 93644

22.25.07 BANK OF IRELAND Lower Baggot Street Dublin 2 IRELAND Tel.: +353 1 661 5933 Fax: +353 1 661 5101 Telex: 93990 SWIFT: BOFI IE 2D

22.25.08 GUINESS & MAHON (IRELAND) LIMITED 17 College Green P. 0. Box 55A Dublin 2 IRELAND Tel.: +353 1 679 6944 Fax: +353 1 872 0642 Telex: 93667

SWIFT: GIVIAH IE 2X 22.25.09 RABOBANK IRELAND LTD.

International Financial Services Centre 2 Harbourmaster Place Custom Dock House Dublin 1 IRELAND Tel.: +353 1 670 0046 Fax: +353 1 670 1724

22.25.10 SCOTIABANK (IRELAND) LIMITED I.F.S.C. House 4th Floor Custom House Dock Dublin 1 IRELAND Tel.: +353 1 790 2000 Fax: +353 1 670 0684 Telex: 91861 BNSI El SWIFT: NOSC IE 2X

22.25.11 TSB BANK Frederick House

South Frederick Street Dublin 2 IRELAND Tel.: +353 1 679 0444 F ax: +353 1 679 0811

22.25.12 ULSTER BANK LIMITED I.F.S.C. House International Financial Services Centre Dublin 1 IRELAND

Tel.: +353 1 670 0700 Tel.: +353 1 829 0056 Telex: 31525

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SWIFT: ULSB IE 2D 22.25.13 22.25.14 22.25.15

22.26 Isle of Man Companies are formed under the U.K. common law: introduced locally as The Companies Act of 1932 to 1993. The Isle of Man enjoys a high degree of respectability in the world's financial circles. There are no political parties and the constitution dates back to 1205. It boasts one of the largest reinsurance and asset management markets in the world. The commercial law is constantly reviewed and updated. An International Company may qualify for tax exemption in the Isle of Man and yet be registered for VAT for European trading purposes and get the benefit of certain tax treaties. This may be very useful for companies trading within the EU. Bearer shares are not permitted and beneficial owners must be disclosed. The minimum capital duty is 28 GBP 28 and the annual fees to the government are GBP 705 for non resident exempt and GBP 345 for nonresident companies. Registration can be accomplished within a week. Shelf companies are not easily available. The companies' name must end with the word "Limited". Certain words, e.g. "Insurance", "Assurance" etc. require further approval. The Isle of Man is one of the few offshore areas which form part of the European Union for customs and VAT matters. Although the Island itself is not an EU member, it is associated with the UK for VAT and customs purposes and a Isle of Man company can therefore be an ideal offshore vehicle for trading within the EU. The ability to register for VAT is essential, in various situations:

(a) Any company which is registered within the EU whose turnover exceeds the legal minimum must

register for VAT in its home jurisdiction. Thereafter that company must charge VAT on any invoice to another EU company. If the recipient company is not registered for VAT then it will have to pay the VAT and this cannot be claimed back. If the recipient company is registered for VAT then the recipient company may claim back the VAT it has paid so if a company trades within the EU it is essential and advantageous to be registered for VAT.

(b) Where a group of consultants sets up an offshore company to bill for their services supplied within

the EU they may find that their clients are unhappy paying them unless they are registered for VAT. This is because without the payee being VAT registered the paying company will not be able to zero rates the payment. Additionally if the payee is VAT registered the service company can claim VAT back on equipment purchased which is to be used for the business of the company and cannot if it is not registered.

A common practice to save tax is to re-invoice for goods extracting profit offshore. If goods are purchased from one EU Company and sold to another then it is essential that the company in the middle is registered for VAT so that the seller can zero rate the goods. For example, if goods were being purchased in Germany and sold in France and the client wished to take the profit offshore to avoid tax then a non VAT registered offshore company would have to physically export the goods outside the EU and then re-import those goods to France. If the offshore company were VAT registered then the goods could move directly from Germany to France and all invoices raised could be zero rated thereby cutting down on administration and creating a cash flow advantage. The re-invoicing must have economic substance in order to withstand audit by tax authorities. This required good documentation and planning. An Isle of Man VAT number is indistinguishable from a U.K. VAT number and can be applied for by a Isle of Man or foreign registered company which operates from the Isle of Man. SHIP REGISTRATION Ships which are majority owned by companies or individuals resident in the European Union and certain British dependent territories can apply for registration in the Isle of Man. The Isle of Man is not deemed to be a flag of convenience and has a quality register maintaining high standards based on U.K. legislation and offers a practical approach to Maritime rules and regulations. The Isle of Man register is part of the British register and the British Red Ensign is normally flown on Isle of Man yachts. Fees are competitive and are set only to recoup administrative costs. There are no annual tonnage taxes. RESIDENT PROPERTY OWNING COMPANIES Companies receiving income from trading or investment purposes would generally be structured as exempt or non-resident so as to pay a flat rate tax or duty instead of a

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percentage tax on profits. However, if a company is to be completely dormant only holding a property, it may be wise to structure it as a resident company. Resident companies pay 20% tax on profits but as the company would have no income, there would be no current tax liability and future potential tax liabilities could be handled by appropriate planning. The entry clearance and general residency requirements of the Isle of Man are very similar to those of both the United Kingdom and the Republic of Ireland. Unlike Jersey there are no special residency permit or financial constraints placed upon prospective permanent residents. The tax rate for Isle of Man residents is 20% on their world-wide income. There may also be significant capital gains and inheritance tax savings, however British nationals may not be able to avail themselves of all the potential fiscal benefits as a result of the Island's lone Tax Treaty with the United Kingdom. The Isle of Man can provide significant tax savings for organizations which trade within the EU and may do so on a disclosed basis. It is particularly useful for publicly listed companies and investment funds. It is not recommended for persons needing complete privacy nor is it a low cost solution.

22.26.01 GENERAL REGISTRY Chief Registrar Finch Road Douglas ISLE OF MAN

22.26.02 LLOYDS BANK OFFSHORE CENTRE PO Box 12 Douglas ISLE OF MAN IM99 1SS British Isles Tel.: +44 (0)990 258079 Fax: +44 (0)1624 638 181 Website: http://www.Iloyds-offshore-bank.com Offshore banking with no hang-ups.

22.26.03 CATER ALLEN BANK (ISLE OF MAN) LIMITED PO Box 62 Tyndall House Kensington Road Douglas ISLE OF MAN IM99 1 DZ British Isles Tel.: +44 (0)1624 62 92 01 Fax: +44 (0)1624 62 02 00 Telex: 628732 CATER ALLEN BANK (JERSEY) LIMITED Commercial Street P. 0. Box 476 St. Helier JERSEY JE4 8WU Channel Islands Tel.: +44 (0)1534 82888 Fax: +44 (0)1534 828201 The former Tyndall Bank offers you a Multi Currency Account to provide a simple and convenient vehicle to allow several currencies to be maintained under a single bank account umbrella. Write cheques in up 11 currencies using the same cheque book. One of the first banks to introduce the HICA (High Interest Cheque Account) Gold Account with a free Gold Visa card giving you access to 370. 000 A TMs or purchase goods and services at over 12 million outlets worldwide.

22.26.04 BANK OF SCOTLAND Bank of Scotland House Prospect House PO Box 19 Douglas ISLE OF MAN IM99 1 AT Tel.: +44 (0)1624 623074 Fax: +44 (0)1624 625677

22.26.05 AIB OFFSHORE SERVICES AIB Bank (Isle of Man) Limited PO Box 186

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10 Finch Road ISLE OF MAN IM99 1 QE Tel.: +44 (0)1624 639645 Fax: +44 (0)1624 639636 E-mail: info@aibiom.com

22.26.05 ISLE OF MAN FINANCIAL SUPERVISION COMMISSION PO Box 58 1-4 Goldie Terrace Upper Church Street Douglas ISLE OF MAN Tel.: +44 (0)1624 624487 Fax: +44 (0)1624 629342

22.26.07 THE ISLE OF MAN GOVERNMENT Att.: Mr. Michael Gates Commercial Development Division 2nd Floor Meghraj Centre 1-4 Goldie Terrace Douglas ISLE OS MAN IM1 1 PG Tel.: +44 (0)1624 671737 Fax: +44 (0)1624 615038

22.26.08 BANK OF BERMUDA (ISLE OF MAN) LIMITED 12/13 Hill Street Douglas ISLE OF MAN IM9 1 BW Tel.: +44 (0)1624 637777 Fax: +44 (0)1624 637778 SWIFT: BBDA IM DX

22.26.09 AIB BANK (ISLE OF MAN) LIMITED 10 Finch Road P. 0. Box 186 Douglas ISLE OF MAN IM99 1QE Tel.: +44 (0)1624 639639 Fax: +44 (0)1624 639636 Telex: 628782

22.26.10 BANK OF IRELAND I.O.M.) LIMITED Christian Rd. Douglas ISLE OF MAN Tel.: +44 (0)1624 661102 Fax: +44 (0)1624 662786 Telex: 628270 SWIFT: IBID IM DX

22.26.11 BARCLAYS FINANCE COMPANY (ISLE OF MAN) LIMITED Barclays House Victoria St. P. 0. Box 9 Douglas IRELAND Tel.: +44 (0)1624 682266 Fax: +44 (0)1624 682126 Telex: 418139 BARCGB G

22.26.12 MIDLAND BANK TRUST CORPORATION (ISLE OF MAN) LIMITED Heritage Court P. 0. Box 39 Douglas ISLE OF MAN Tel.: +44 (0)1624 623118 Fax: +44 (0)1624) 623202 Telex: 628037

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22.26.13 ROYAL BANK OF CANADA (IOM) LIMITED Victory House Prospect Hill Douglas ISLE OF MAN Tel.: +44 (0)1624 646464 Fax: +44 (0)1624 646453 Telex: 628214 RBSIOM G SWIFT: RBOS IM DX 22.26.14 STANDARD BANK (ISLE OF MAN) LIMITED

64 Athol St. P. 0. Box 43 Douglas ISLE OF MAN Tel.: +44 (0)1624 623916 Fax: +44 (0)1624 623970 Telex: 628665 SCBIOM G

22.26.15 TYNDALL BANK INTERNATIONAL LIMITED Tyndall House Kensington Rd. P. 0. Box 62 Douglas ISLE OF MAN Tel.: +44 (0)1624 629201 Fax: +44 (0)1624 620200 Telex: 628732 SWIFT: TYND IM DX

22.26.16 22.26.17 22.26.18 22.26.19 22.26.20

22.27 Israel 22.27.01 BANK OF ISRAEL Kiyat Ben-Gurion P. 0. Box 780 Jerusalem ISRAEL Tel.: +972 2 655 2211 Fax: +972 2 652 8805 Telex: 25214 SWIFT: ISRA IL IJ

22.27.02 BANK HAPOALIM 50 Rothschild Blvd. P. 0. Box 27 Tel Aviv 61000 ISRAEL Tel.: +972 37 567 3333 Fax: +972 37 560 7028 Telex: 341453 PHEAD IL SWIFT: POALILIT

22.27.03 BANK LEUMI LE-ISRAEL B.M. 24-32 Yehuda Halevi St. Tel Aviv 65546 ISRAEL Postal address: P. 0. Box 2 Tel Aviv 61000 ISRAEL Tel.: +972 3 514 8111 Fax: +972 3 566 1872/int'l +972 3 514 9009 Telex: 33586 LEUMI IL SWIFT: LUMI IL IT

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Israel's leading bank. 22.27.04 THE FIRST INTERNATIONAL BANK OF ISRAEL LTD. 9 Ahad Haam Street P. 0. Box 29036 Tel Aviv 61290 ISRAEL Tel.: +972 3 519 6223 Fax: +972 3 5100316 Telex: 341252/32373/32365 SWIFT: FIRB IL IT 22.27.05 ISRAEL DISCOUNT BANK LIMITED 27 Yehuda Halevi Street Tel Aviv ISRAEL Tel.: +972 3 514 5555 Fax: +972 3 514 5346 Telex: 33724/33838 SWIFT: IDBLILIT 22.27.06 ISRAEL GENERAL BANK 38 Rothschild Boulevard P. 0. Box 677 Tel Aviv 61006 ISRAEL Tel.: +972 3 564 5645 Fax: +972 3 564 5210 Telex: 33515/342638 BACLA IL SWIFT: IGBTILIT 22.27.07 THE MARITIME BANK OF ISRAEL LTD. 35 Ahad Ha'am Street P. 0. Box 29373 Tel Aviv 61293 ISRAEL Tel.: +972 3 564 2222 Fax: +972 3 564 2323 Telex: 33507 MARBK IL SWIFT: MRBKILIT 22.27.08 22.27.09 22.27.10

22.28 Jersey Jersey is the largest and most southerly of the Channel Islands off the coast of England 23 km off the west coast of France. It is one of the world's foremost offshore centers with a long history of security and stability. The authorities seek only the cream of the offshore business. There is a highly sophisticated infrastructure of trust companies, banking services, accountants, lawyers etc. An exempt company can pay a flat tax of GBP 500 and filing fee of GBP 120 per year. Beneficial ownership must be disclosed to the authorities prior to registration, however, absent evidence of criminal conduct is not to be disclosed. There is some controversy concerning whether disclosures were recently made following proper procedures. Companies are registered under the Companies Law of 1991 in approximately 3 days. All company names must finish with the word "Limited" or "Ltd.". No par value and bearer shares are permitted. There is a capital duty of 0.5% and there is no restriction on where meetings are to be held. There is a double tax treaty with the U.K., Guernsey and a limited one with France. Trusts may be formed using any name as there is no trust registry. Trust income outside of Jersey would not be subject to any Jersey tax. Jersey is very useful for companies which need to deal with the public but is not appropriated for clients needing maximum privacy nor is it a low cost solution.

22.28.01 ASBURY MANAGEMENT SERVICES LIMITED - DOES NOT EXIST ANYMORE! 1st Floor 3 Bath Street St Helier JERSEYJE2 4ST

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Channel Islands Tel.: +44 (0)1534 507935 Fax: +44 (0)1534 507936 Wide range of offshore services including the establishment, management and administration of Jersey and other offshore companies and trusts.

22.28.02 COMMERCIAL RELATIONS DEPARTMENT P. 0. Box 267 15 Broad St. St. Helier STATES OF JERSEY Channel Islands Tel.: +44 (0)1534 27451

22.28.03 STATES GREFFE States Building Royal Square St Helier STATES OF JERSEY Channel Islands Tel.: +44 (0)1534 73060 22.28.04 MIDLAND BANK FUND MANAGERS (JERSEY) LIMITED

PO Box 26 28/34 Hill Street St. Helier JERSEYJE48NR Channel Islands Tel.: +44 (0)1534 616333 Fax: +44 (0)1534 616222 "Helping you make your money work harder.

22.28.05 STANDARD CHARTERED BANK (CI) LTD. PO Box 830 Conway Street St Helier JERSEYJE40UF Channel Islands Tel.: +44 (0)1534 74001 Fax: +44 (0)1534 24890

22.28.06 TSB JERSEY 8 David Place PO Box 597 St Helier JERSEY Channel Islands Tel.: +44 (0)1534 27306 Fax: +44 (0)1534 23058

22.28.07 LLOYDS BANK OFFSHORE CENTRE PO Box 770 J ERSEYJE4 8ZG Channel Islands Tel.: +44 (0)1534 284300 Fax: +44 (0)1534 284035

22.28.08 CANTRADE PRIVATE BANK SWITZERLAND (C.I.) LIMITED JERSEY PO Box 350 24 Union Street St Helier JERSEYJE4 8UJ Channel Islands Tel.: +44 (0)1534 611200 Fax: +44 (0)1534 26340 A private bank of the Union Bank of Switzerland.

22.28.09 CITIBANK PO Box 728

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38 Esplande St. Helier THE OFFSHORE MANUAL & DIRECTORY

JERSEY Channel Islands Tel.: +44 (0)1534 608010 Fax: +44 (0)1534 608 190

22.28.10 NATWEST OFFSHORE PO Box 20 23 Broad Street St. Helier JERSEY JE4 8QG Channel Islands Tel.: +44 (0)1534 282164 Fax: +44 (0)1534 282665 E-mail: expats@natwestoffshore-com Website: http://www.natwestoff shore.com

22.28.11 THE ROYAL BANK OF SCOTLAND INTERNATIONAL Offshore Banking Centre Royal Bank House 59-63 Bath Street P.O. Box 678 St. Helier JERSEYJE48YN Channel Islands Tel.: +44 (0)1534 285 582 Fax: +44 (0)1534 285 588

22.28.12 AIB OFFSHORE SERVICES AIB Bank (CI) Limited AIB House PO Box 468 Grenville Street St. Helier JERSEY JE4 8WT Channel Islands Tel.: +44 (0)1534 883111 Fax: +44 (0)1534 31245 Email: aibjsy@itl.net

22.28.13 ABBEY NATIONAL OFFSHORE PO Box 545 JERSEYJE48XG Channel Islands Fax: +44 (0)1534 885050

22.28.14 STATES OF JERSEY Financial Services Department PO Box 267 Cyril Le Marquand House The Parade St. Helier JERSEYJE48TP Channel Islands

22.28.15 CRILLS ADVOCATES PO Box 72 44 Esplanade St. Helier JERSEYJE48PN Channel Islands

22.28.16 MIDLAND OFFSHORE PO Box 615 28/34 Hill Street St. Helier JERSEYJE45YD Channel Islands Tel.: +44 (0)1534 616111 Fax: +44 (0)1534 616222

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Provides help on "How to minimize your UK tax bill".

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22.28.17 JERSEY FINANCIAL SERVICES DEPARTMENT PO Box 267 The Parade St Helier JERSEY JE4 8TP Channel Islands Tel.: +44 (0)1534 603000/603601 Fax: +44 (0)1534 89155 22.28.18 BANK OF SCOTLAND FUND MANAGERS (JERSEY) LIMITED

PO Box 588 4 Don Street St. Helier JERSEYJE48XU Channel Islands Tel.: +44 (0)1534 38855 Fax: +44 (0)1534 38633 E-mail: bkscotje@itl.net

22.28.19 EBC TRUST COMPANY (Jersey) Limited P.O. Box 556 EBC House 1-3 Seale Street St. Helier JERSEYJE48XL Channel Islands Tel.: +44 (0)1534 36331 Fax: +44 (0)1534 39495 Private banking services. Formation and management of offshore companies. Full range of trustee services. Portfolio management Top performing fixed income and currency funds.

22.28.20 FLEMINGS (JERSEY) LIMITED Queen's House Don Road St Helier J ERSEY JE2 40D Channel Islands Tel.: +44 (0)1534 887889 Fax: +44 (0)1534 509725 The Fleming Offshore Reserve Account (FOR A) consists of. cheque book in sterling and U.S. Dollars, gold VISA card, no banking charges, foreign exchange, 5.25% gross p.a., minimum deposit E5, 000.

22.28.21 22.28.22 22.28.23 22.28.24 22.28.25

22.29 Jordan 22.29.01 ARAB BANK Shmeisani P. 0. Box 950544, 950545 Amman 11195 JORDAN Tel.: +962 607115 /607231 Fax: +962 6 606 793/6068830 Telex: 23091 ARABNK JO SWIFT: ARABJOAX

22.29.02 ANZ/AUSTRALIA AND NEW ZEALAND BANKING GROUP LTD./ANZ GRINDLAYS BANK PLC Shmeisani P. 0. Box 9997 Amman 11191 JORDAN Tel.: +962 6 660 201/7 Fax: +962 6 679 115

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22.29.03 THE BUSINESS BANK Queen Noor Street P.0. Box 3103 Amman 11181 JORDAN Tel.: +962 6 678 775 Fax: +962 6 672 459 Telex: 23455 B BNK JO SWIFT: BLISNJOAX 22.29.04 22.29.05

22.30 Labuan 22.30.01 LABLIAN OFFSHORE FINANCIAL SERVICES AUTHORITY/LOFSA

Main Office Tower, Level 17 Financial Park Labuan Complex Jalan Merdeka 87000 Federal Territory of Labuan MALAYSIA Tel.: +6087 408 188 Fax: +6087 413 328 LOFSA has been set up as a one stop agency overseeing the offshore financial services and their future development in Labuan - Malaysia's International Offshore Financial Centre (1OFC).

22.30.02 STANDARD CHARTERED BANK 151 Jalan Tun Mustapha PO Box 111 87007 W.P., Labuan MALAYSIA Tel.: +60 87 41 7200 Fax: +60 87 41 7201 Telex: MA 85042 A/B SCBMTE

22.30.03 UNION BANK OF SWITZERLAND Main Office Tower Financial Park Labuan Jalan Merdeka 87000 Federal Territory of Labuan MALAYSIA Tel.: +60 87 42 1743 Fax: +60 87 42 1746

22.30.04 DAIWA BANK Lot F, Level 77 Wisma Oceanic Jalan OKK Awang Besar 87007 Labuan MALAYSIA Tel.: +60 87 42 2673 Fax: +60 87 42 2680 Telex: MA 085058 DWBKLB

22.30.05 DBS BANK/THE DEVELOPMENT BANK OF SINGAPORE LTD. Level 12 (E), Main Office Tower, Financial Park 87000 W.P., Labuan MALAYSIA Tel.: +60 87 42 3375 Fax: +60 87 42 3376 Telex: MA 85036 Dl3SLBN

22.30.06 SOCIETE GENERALE Wisma Oceanic, Level 11, Lot W. P.

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Labuan MALAYSIA Tel.: +60 87 42 1676 Fax: +60 87 42 1669

22.30.07 BAYERISCHE LANDESBANK Licensed Offshore Bank

Lot E-2, Level 11, Wisma Oceanic Jalan OKK Awang Besar 87007 Federal Territory of Labuan MALAYSIA Tel.: +60 87 42 2171 Fax: +60 87 42 2175 Telex: MA 85051 BAYLBN SWIFT: BIC: BYLAHKHH 22.30-08 22.30.09 22.30.10 22.31 Liberia Liberia can best be described as an incorporation haven. It is one of the oldest tax havens, and unique for the simple fact that it has no infrastructure of local attorneys or accountants, and the tax haven clientele never goes there. Liberia is in the business of registering corporations and ships. There are no other services offered. All contact is carried out the Liberian correspondent offices listed below. The only name restrictions are that they cannot be similar or identical to an existing company or that they indicate that the business of banking or insurance will be carried out. It is possible to incorporate company using the words "Royal",

"Imperial" and "Trust" without any restrictions. Any standard corporate suffix, such as "Limited", "Corporation", "Incorporated", "Societe Anonyme", "Societe par actions", "Sociedad Anonima", "Limitada", "Aktiengesellschaft", "Naamloze Vennootschap", "Aktieselskab" etc., or the relevant abbreviations may be used. With this flexibility, a Liberian corporation can blend into the business environment in which its business is being conducted. 22.31.01 THE INTERNATIONAL TRUST COMPANY OF LIBERIA P. 0. Box 292 80 Broad Street Monrovia LIBERIA Tel.: +231 2211600/224135 Fax: +231 398668/221077 Telex: 4588 22.31.02 THE REPUBLIC OF LIBERIA Treasury Department Bureau of Maritime Affairs LIBERIA 22.31-03 LIBERIA FINANCE AND TRUST CORPORATION Broad & Buchanan Streets P. 0. Box 3155 Monrovia LIBERIA Tel.: +231 221020/224135/224482 Telex: 4386 FINTRUST 22.31.04 LIBERIAN BANK FOR DEVELOPMENT & INVESTMENT Randall & Ashmun Streets P. 0. Box 547 Monrovia LIBERIA Tel.: +231 223044 Fax: +231 226359 Telex: 44345 22.31.05 INTERNATIONAL REGISTRIES, INCARI Headquarters: 11495 Commerce Park Drive Reston, VA 20191 U. S. A.

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Tel.: +1 (703) 620-4880 Fax: +1 (703) 476-8522 Telex: 248403 IRI UR E-mail: pmcdermo@register-iri.com

Website: http://www.reqister-iri.com International Registries, Inc. (IRI) and its affiliates administer the ship registries and are

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the exclusive corporate agents for the Republic of Liberia and the Republic of the Marshall Islands with offices in Hong Kong, Piraeus, Tokyo, New York, London, Rotterdam and Zurich.

22.31.06 NATIONAL BANK OF LIBERIA E. G. King PIz. Broad St. P. 0. Box 2048 Monrovia LIBERIA Tel.: +231 222580/222404/222716 Telex: 4216

22.31.07 22.31.08 22.31.09 22.31.10

22.32 Liechtenstein 22.32.01 FIDUCIANA VERWALTUNGSANSTALT

Egon Kaiser Egerta 53 P. 0. Box 2 FL-9496 Balzers LIECHTENSTEIN Tel.: +41 75-388 02 02 Fax: +41 75-388 02 19 E-mail: fiducia@EKVWA.IoI.Ii Website: http://www.lol.li/FIDUCIANA Offshore companies and trusts in Liechtenstein and worldwide.

22.32.02 INTERCOMPANY MANAGEMENT P. 0. Box 4431 CH-6304 Zug SWITZERLAND Fax: +41 41-7105084 E-mail: ic@intercompany.ch Website: http://www.intercompany.ch Liechtenstein and worldwide offshore companies, management and accountancy, international tax legal and trust services, bank introductions,, asset protection, trade support, telephone and mail forwarding.

22.32.03 LGT/BANK IN LIECHTENSTEIN Herrengasse 12 Postfach 85 FL-9490 Vaduz LIECHTENSTEIN Tel.: +41 75 235 11 22 Fax: +41 75 235 15 22 Telex: 88 92 22 BIL FL SWIFT: BLFL LI 2X

22.32.04 OCRA/OVERSEAS COMPANY REGISTRATION AGENTS EST, Att.: Ms. Barabara. Baum Postfach 70 Stadtle 7 FL-9490 Vaduz LIECHTENSTEIN Tel.: +41 75 236 14 40 Fax: +41 75 232 63 93 Refer to item no. 12.02. 0 1.

22.32.05 LIECHTENSTEINISCHE LANDESBANK Stadtle 44

Postfach 384 FL-9490 Vaduz LIECHTENSTEIN Tel.: +41 75 236 88 11 Fax: +41 75 236 88 22

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SWIFT: LILA Ll 2X 22.32.06 VERWALTUNGS- UND PRIVATBANK AG

Im Zentrum Postfach 885 FL-9490 Vaduz LIECHTENSTEIN Tel.: +41 75 235 66 55 Fax: +41 75 235 65 00 Telex: 889200 VPID FL SWIFT: VPBVL12X

22.32.07 LIECHTENSTEIN OFFICE OF BANKING SUPERVISION Herrengasse 8 FL-9490 Vaduz LIECHTENSTEIN Tel.: +41 75 236 62 21 Fax: +41 75 236 62 24

22.32.08 22.32.09 22.32.10

22.33 Luxembourg 22.33.01 BIL/BANQUE INTERNATIONALE A LUXEMBOURG

69, route d'Esch L-1470 Luxembourg LUXEMBOURG Tel.: +352 45-90-1 Fax: +352 45-90-20-10 Telex: 3626 BIL LU SWIFT: BILL LU LL

22.33.02 OCRA/OVERSEAS COMPANY REGISTRATION AGENTS (LUXEMBOURG) S.A. Att.: Ms. Eveline Karls 19, rue Aldringen L-1 118 Luxembourg LUXEMBOURG Tel.-. +352 224 286 Fax: +352 224 287 E-mail: ilmo119@pophost.innet.lu Refer to item no. 12.02. 0 1.

22.33.03 KREDIETBANK LUXEMBOURG SA 43, boulevard Royal L-2955 Luxembourg LUXEMBOURG Tel.: +352 47 97 20 21 Fax: +352 47 97 20 60 KBL has international offices in Luxembourg, Monaco, London, Jersey, Geneva, Basel, Lausanne and Lugano.

22.33.04 ROBECO BANK (LUXEMBOURG) S. A. Att.: The Manager 3, rue Thomas Edison L-1445 Luxembourg LUXEMBOURG Tel.: +352 446 4441 Fax: +352 44 5866 E-mail: info@robecobank.lu

22.33.05 INSTITUT MONtTAIRE A LUXEMBOURG 63, avenue de la Liberte L-2983 Luxembourg LUXEMBOURG Tel.: +352 402 929-203 Fax: +352 492 180

22.33.06 BANQUE GtNtRALE DU LUXEMBOURG 50, avenue J. F. Kennedy L-2951 Luxembourg LUXEMBOURG

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Tel.: +352 4242-1 Fax: +352 4242-2579 Telex: 3401 BGL LU SWIFT: BGLL LU LL 22.33.07 BANQUE DE LUXEMBOURG 14, boulevard Royal L-2449 Luxembourg LUXEMBOURG Tel.: +352 499 24 1 Fax: +352 49 48 20 Telex: 2249 BLLUX SWIFT: BLUX LULL 22.33.08 CHASE MANHATTAN BANK LUXEMBOURG S.A. 5, rue Plaetis P. 0. Box 240 L-1012 Luxembourg LUXEMBOURG Tel.: +352 462685-1 Fax: +352 224590 Telex: 1233 CHASE LU SWIFT: CHASLULL 22.33.09 BANQUE CENTRALE DU LUXEMBOURG 2, boulevard Royal L-2983 Luxembourg LUXEMBOURG Tel.: +352 4774-1 Fax: +352 4774-4901 22.33.10

22.34 Madeira Incorporation of Portuguese companies is the preserve of the legal profession and is an extremely lengthy and bureaucratic process. Firstly, name approval has to be obtained from a Central Registry not known for flexibility or speed of processing applications. Once this has been obtained, the proposed share capital of the company (minimum Esc 400,000.00) must be deposited with a bank in an account opened in the name of the proposed company. The articles of Association of the company must be drafted and signed by the shareholder(s) by way of a deed before a public notary following which registration with the local Finance (Tax) Department and Social Security office must be made. Within 90 days of the date of the deed of incorporation the company must be registered at the local Kommerciel Registry Office followed by publication of the articles of association in the Government Gazette and a local newspaper. The official books of the company must also be registered with the local tax department and the commercial Registry. As can be seen this is a lengthy and tortuous process which can delay the start of business activity by several weeks or longer. MADEIRA OFFSHORE ZONE The beautiful island of Madeira is situated about 700 kms west of the coast of North West Africa on the same latitude as Casablanca, Morocco. It was discovered by Portuguese seafarers in the XV century and has remained Portuguese territory ever since. Due to the political changes in Portugal in the mid 70's Madeira has become an autonomous region with its own Parliament and locally elected Government, however it remains legally and politically part of Portugal and is thus a full member of the European Union. Legislation implemented by the Portuguese government with the aim of "kick starting" the island's economy makes it one of the most effective tax free corporate vehicles in the world today. Recognized by most EV countries as being a development area and not purely a tax haven and with the advantage of full access to the Portuguese tax treaty network, Madeira registered companies are often the perfect vehicle for investment by non-EL1 individuals into Europe and particularly for trading within the European Union, where a Value Added Tax (VAT) registration number is required. Portugal currently has tax treaty agreements with Austria, Belgium, Brazil, Denmark, Finland, France, Germany, Italy, Japan, Mozambique, Norway, Spain, Switzerland and the United Kingdom. The terms of these treaties provide, amongst other things, that payments of dividends and royalties from these countries can be made with a much lower rate of tax being withheld at source. For example, royalties being paid by a U.K. company to a non-resident corporation or individual would normally be subject to a withholding tax of 25%. However, if those same royalties are paid to a Madeira company the rate of withholding tax may be

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reduced to 10% by virtue of the provisions of the U.K./ Portugal tax treaty. This is despite the fact that those same royalties would not be subject to tax on arrival within the accounts of the Madeira company and would also avoid any withholding tax when remitted from the Madeira company to the eventual beneficiary. In addition to the normal offshore company, Madeira also allows for the incorporation of the SGPS (Sociedades Gestoras de Participatoes Sociais). The SGPS has been specifically designed to take advantage of European Union Directive 90/435. The terms of that Directive require that dividends paid by a subsidiary located in one EU state to a parent company located in another EU state must not be subject to any form of withholding tax as long as certain conditions are met - the most important of which is that the parent company cannot be exempt from taxation in its country of incorporation. The SGPS is therefore subject to a rate of tax of 36% on dividends received from subsidiaries situated in other EU states but 95% of the dividend income is exempt from taxation. Thus, the effective rate of taxation on dividends is 1.8% only. The SGPS must not undertake activities other than holding shares in other companies. This type of company is therefore of considerable use to any company located outside the EU which wishes to invest within the EU. As can be seen the Madeira corporate entry deserves special attention either as a holding company or for trading by a non EU entity with or within the Union. With the offshore world booming at the moment many countries such as Malta, and the Canaries have jumped on the bandwagon to attract new and lucrative business however for some time Madeira has been the leader of the Southern European pack. Being an integral part of Portugal Madeira benefits from Portugal's double tax treaties and EU directives, such as 90/435, this makes it an ideal conduit for European investment. Because few treaty partners make a distinction between mainland Portugal and Madeira it is under certain treaties for ‘tax credits’ will be available since the Madeiran company will be deemed to be liable to full Portuguese tax. The Standard Madeiran Holding Company, or SGPS, benefits from Portugal's tax treaties and EU directives and it does not, like other Madeiran undertakings, have to be licensed or located in the International Business Center. Whilst the activities of the SGPS are limited to investments the advantages are significant: dividend income arising to the SGPS from EU investments is taxed at 1.8%, no Portuguese withholding taxes (normally 25%) are levied on dividend distributions; where dividends are received from investments made in companies incorporated outside of the EU; no taxes, including the 1.8% will be payable and all other income, provided it is within the proscribed parameters will be taxed on the same basis as all other Portuguese at a rate of 1.8%.

22.34.01 MADEIRA MANAGEMENT CIA LDA PO Box 7 Rua dos Murcas 68 9000-Funchal MADEIRA Tel.: +351 91 2001700 Fax: +351 91 227144 E-mail: mmcl@mail.telepac.pt

22.34.02 OCRA WORLD WIDE Att.: Dr. David Fiske de Gouveia Rua Dos Murcas No. 88 9000 Funchal MADEIRA Tel.: +351 91 200 1700 Fax: +351 91 227 144 Refer to item no. 12.02.01.

22.34.03 INTERNATIONAL COMPANY SERVICES (PORTUGAL) LIMITADA Parque Empressarial Algarve, E.N. 125 Apartado 246 8400 Lagoa PORTUGAL Tel.: +41 (082) 342601 Fax:+41(082)342259 E-mail: por-info@icsl.com Ready-made Portuguese & Madeira limited companies; offshore trading companies.

22.34.04 BANKING SUPERVISION DEPARTMENT Rua do Com6rcio, 148 1100 Lisboa PORTUGAL

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Tel.:+3511 3462931 Fax: +351 1 8153742

22.34.05 BANCO TOTTA & ACORES Largo do Chafariz, 9-1 9000 Funchal MADEIRA Tel.: +351 91 226095/9 Fax:+35191 229857 Telex: 72137 BANMAP P

22.34.06 CAIXA OERAL DE DEPOSITOS Av. Arriaga 17/19-3 9000 Funchal MADEIRA Tel.: +351 91 231020 Fax: +351 91 233092 Telex: 72621 CASSFE P

22.34.07 ABN AMRO BANK, N.V. Rua do Esmeralda, 44-4 9000 Funchal MADEIRA Tel.: +351 91 226737 Fax: +351 91 226738

22.34.08 BANCO PORTUGUES DO ATLANTICO Av. Arriaga, 27 9003 Funchal Codex MADEIRA Tel.: +351 91 29161 Telex: 72143 SWIFT: ILBK PT PL 901

22.34.09 BANIFIBANCO INTERNACIONAL DO FUNCHAL S.A. Rua Joao Tavira 30 9000 Funchal MADEIRA Tel.: +351 91 22162/6 Fax: +351 91 24822 Telex: 72128

22.34.10 22.35 Malaysia

22.35.01 THE BANK OF NOVA SCOTIA BERHAD Menara Boustead No. 69 Jalan Raja Chulan 50200 Kuala Lumpur MALAYSIA Tel.: +60 3 241 0766 Fax: +60 3 241 2160 Telex: 21124 SWIFT: NOSCMYKL

22.35.02 ANZ/AUSTRAILIA AND NEW ZEALAND BANKING GROUP LIMITED Suite 1, 4th Floor Wisma Genting Jalan Sultan Ismail 50250 Kuala Lumpur MALAYSIA Tel.: +60 3 261 6088 Fax: +60 3 261 3210 Telex: 31054 ANZBNK MA

22.35.03 BANK BUMIPUTRA MALAYSIA BERHAD Menara Burniputra Jalan Melaka P. 0. Box 10407 50913 Kuala Lumpur MALAYSIA Tel.: +60 3 298 1011 Fax: +60 3 293 4667

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Telex: MA 30445 PUTRA SWIFT: BBMB MY KL A A wholly-owned subsidiary of Minister of Finance (Incorporated).

22.35.04 BANK OF COMMERCE No. 6 Jalan Tun Perak 50050 Kuala Lumpur MALAYSIA Postal address: P. 0. Box 10753 50724 Kuala Lumpur MALAYSIA Tel.: +60 3 293 1722 Fax: +60 3 2935244 Telex: 31671 BOCM FX SWIFT: BOCMMYKL

22.35.05 BANK OF TOKYO-MITSUBISHI UBN Tower 30th Floor 10 Jalan P. Ramlee 50250 Kuala Lumpur MALAYSIA Tel.: +60 3 230 5422 Fax: +60 3 230 4945 Telex: 32498 BISHKL MA

22.35.06 DAIWA BANK 13th Floor, Menara Promet Jalan Sultan Ismail 50250 Kuala Lumpur MALAYSIA Tel.: +60 3 248 9366 Fax: +60 3 242 8840 Telex: 31140 MA

22.35.07 MAYBANK 100 Jalan Tun Perak 50050 Kuala Lumpur MALAYSIA Postal address: P. 0. Box 12010 50936 Kuala Lumpur MALAYSIA Tel.: +60 3 230 8833 Fax: +60 3 230 2611 Telex: 30438 MA SWIFT: MBBEMYJKLA

22.35.08 22.35.09 22.35.10

22.36 Malta 22.36.01 BANK OF VALLETTA LTD.

58 Zachary Street P. 0. Box 537 Valletta MALTA Tel.: +356 623 261 Fax: +356 230 894 Telex: MW/1235 SWIFT: VALL MT MT

22.36.02 LOMBARDS BANK (MALTA) LTD. Lombard House 67 Republic Street P. 0. Box 584 Valletta MALTA Tel.: +356 232 631

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Fax: +356 246 600 Telex: MW 1379 SWIFT: LBMA MT MT

22.36.03 MID-MED BANK (OVERSEAS) LIMITED Att.: The General Manager 15 Republic Street Valletta VLT04 MALTA Tel.: +356 249 801/4 Fax: +356 249 805 Website: http://www.business-line.com/midmed Deposit accounts in major currencies, highly competitive interest rates, all interest paid gross, trade-related services, securities and investment business, international credit card services, strict confidentiality.

22.36.04 MALTA FINANCIAL SERVICES CENTRE/MFSC Att.: Ms. Joanne Cassar Attard MALTA Tel.: +356 441 155 Fax: +356 441 188 E-mail: bdu@business-line.com Website: http://www.business-line.com Provides financial services to businesses.

22.36.05 CENTRAL BANK OF MALTA Castille Pl. P. 0. Box 378 Valletta MALTA Tel.: +356 247 480 Fax: +356 243 051 Telex: CITDEL MW 1262/1413/1488 SWIFT: MALT MT MT 22.36.06 INVESTMENT FINANCE BANK LIMITED 168 Strait St. P. 0. Box 420 Valletta MALTA Tel.: +356 232 017 Fax: +356 242 014 Telex: 1744 IFB MILT -MW 22.36.07 22.36.08 22.36.09 22.36.10 22.37 Marshall Islands Like Liberia the Republic of the Marshall Islands is an incorporation haven. Its legislation is very similar to that of Liberia although more recent. The name of the corporation may be written in any language which uses the Latin alphabet with any of the following suffixes

indicating that it is a corporation: "Corporation", "Corp.", "Company", "Co.", "Limited", "Ltd.", :'Societies d Anonyme", "S.A.","Sociedad Anonima", "Incorporated", "Inc.", "Limitada", "Ltda.", 'Aktiengesellschaft", "AG', -NW, "NS", "Soci6t6 par actions". 22.37.01 INTERNATIONAL REGISTRIES, INC./RI

Headquarters: 11495 Commerce Park Drive Reston, VA 20191 U. S. A. Tel.: +1 (703) 620-4880 Fax: +1 (703) 476-8522 Telex: 248403 IRI UR E-mail: pmcdermo@register-iri.com Website: http://www.register-iri.com/ International Registries, Inc. (IRI) and its affiliates administer the ship registries and are the exclusive corporate agents for the Republic of Liberia and the Republic of the

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Marshall Islands with offices in Hong Kong, Piraeus, Tokyo, New York, London, Rotterdam and Zurich.

22.37.02 22.37.03 22.37.04 22.37.05

22.38 Mauritius 22.38.01 OCRA/OVERSEAS COMPANY REGISTRATION AGENTS MAURITIUS LIMITED

Att.: Mr. Ashiq Bacha Happy World House Sir William Newton Street Port Louis REPUBLIC OF MAURITIUS Tel.: +230 211 5100 Fax: +230 211 5400 E-mail: ocramu@bow.intnet.mu Refer to item no. 12.02.01

22.38.02 MAURITIUS OFFSHORE BUSINESS ACTIVITIES AUTHORITY/MOBAA 5th Floor, Block A Barkley Wharf Le Caudan Waterfront Old Pavilion Street Port Louis REPUBLIC OF MAURITIUS Tel.: +230 210 7000 Fax: +230 212 9459/211 3398

22.38.03 BANK OF MAURITIUS Sir William Newton St. P. 0. Box 29 Port Louis MAURITIUS Tel.: +230 208 4164 Fax: +230 208 9204 Telex: 4253 IW

22.38.04 BANQUE NATIONALE DE PARIS 'INTERCONTINENTALE' 1 Sir William Newton St. Port Louis MAURITIUS Tel.: +230 208 4147 Fax: +230 208 8143 SWIFT: BNPI MU MU

22.38.05 BANQUE PRIVtE EDMOND DE ROTHSCHILD (OCEAN INDIEN) LTEE 2nd Floor, Anglo-Mauritius House 10 Intendance St. P. 0. Box 1070 Port Louis MAURITIUS Tel.: +230 212 2784 Fax: +230 208 4561 Telex: 4547 BPEROl W

22.38.06 BARCLAYS BANK PLC Sir William Newton St. P. 0. Box 165 Port Louis MAURITIUS Tel.: +230 208 1811 Fax: +230 208 2720 SWIFT: BARC MU MU 22.38.07 DEVELOPMENT BANK OF MAURITIUS LTD.

La Chaussee P.0. Box 157

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Port Louis MAURITIUS

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Tel.: +230 208 0241 Fax: +230 208 8498 Telex: IW 4248

22.38.08 22.38.09 22.38.10 22.39 Monaco The Principality of Monaco is one of the most favored residency locations for the wealthy primarily because of the lack of income taxes, ideal geographic position and absolute safety. Apart from the ability to pay local rents, which are proportionally higher than those in London, there are no artificial constraints placed upon non-Monegasque nationals. To become an official resident it is necessary to obtain a Carte cle S6jour (residency permit) which can normally be obtained within 3 months of the original application date: Documents required include: (a) A ‘Police Certificate' from the appropriate country confirming that the applicant(s) have no known criminal

record(s). (b) A valid French Visa issued by the French Embassy in the jurisdiction of current residence. (c) A ‘Medical Certificate' provided by an approved physician again in the jurisdiction of current residence. (d) Proof of property acquisition or rental providing either the requisite property deeds or lease (Bail a loyer). In

addition, the type of property must correspond to the size of the applying, if applicable, family unit. (e) The completion of multiple application forms outlining the full personal details and circumstances of all applicants. (f) Proof (Attestation) from a Monegasque bank that, at least, FF 2,000,000, or its equivalent have been deposited. This 'Attestation' must be given on each subsequent renewal date for the residency permit. (g) A local Monegasque reference. Normally the local lawyer or immigration consultant. Additional factors that should be borne in mind before relocating to Monaco are that: (a) It is expensive and time consuming to establish a local company. When more than 25% of a business' revenue

derives from external trade a 33.3% tax will be levied on all profits. (b) There may be constraints on what activities an applicant can conduct from the Principality. (c) The 1963 Tax Treaty between Monaco and France prevents French nationals from enjoying any of the indigenous fiscal benefits. Nevertheless, Monaco is often an ideal personal location especially if employed in conjunction with an external tax planning structure. 22.39.01 D&ARTEMENT DES FINANCES ET DE LtCONOMIE

Place de la Mairie MONACO-VILLE

22.39.02 AMERICAN EXPRESS BANK (FRANCE) S.A. 3-5, ave. De Monte Carlo P. 0. Box 136 Monte Carlo MONACO Tel.: +377 93 50 07 77 Fax: +377 93 15 94 23 Telex: 479513

22.39.03 BANCO DI ROMA (FRANCE) S.A. 6, Square Beaumarchais Monte Carlo MONACO Tel.: +377 93 50 51 87 Fax: +377 93 25 20 17 Telex: 469700 BROMA MC

22.39.04 BANQUE NATIONALE DE PARIS 1, blvd. des Moulins MC-Monte Carlo

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MONACO Tel.: +377 93 16 83 99 Fax: +377 93 16 83 09 Telex: 469918

22.39.05 BANQUE PARIBAS 19, ave. D'Ostende P. 0. Box 257 MC-98005 Monte Carlo MONACO Tel.: +377 93 15 68 00 Fax: +377 93 15 68 02 Telex: 469777 PARISBAS SWIFT: PARB MC MX

22.39.06 BARCLAYS BANK S.A. 27, blvd. Princesse Charlotte P. 0. Box 339 MC-98007 Monte Carlo MONACO Tel.: +377 93 50 67 11 Fax: +377 93 25 15 68 SWIFT: BARC MC MX

22.39.07 CITIBANK, N.A. Les Terrasses 2, ave. de Monte Carlo P. 0. Box 165 MC-98000 Monte Carlo MONACO Tel.: +377 93 50 96 06 Fax: +377 93 50 96 26 Telex: 479336 CITI SWIFT: CITI MC MX 22.39.08 COMPAGNIE MONEGASQUE DE BANQUE

23, ave. cle la Costa P. 0. Box 167 MC-Monte Carlo MONACO Tel.: +377 93 95 15 77 Fax: +377 93 25 08 69 Telex: COMB 479269 MC SWIFT: CMBM MC MX

22.39.09 SOCIETlE DE BANQUE SUISSE 2, ave. de Grande-Bretagne P. 0. Box 189 MC-98007 Monte Carlo MONACO Tel.: +377 93 15 58 15 Fax: +377 93 15 58 00 Telex: SBCOMC 469 955 MC SWIFT: SBCO MC MX 22.39.10 CREDIT FONCIER DE MONACO

11, blvd. Albert 1er P. 0. Box 06 MC-Monte Carlo MONACO Telex: 469738 SWIFT: CFMO MC MX

22.39.11 CREDIT LYONNAIS 2, ave. Princesse Alice P. 0. Box 146 MC-Monte Carlo MONACO Tel.: +377 93 50 63 18 Telex: 470422 CRILY FRPP MON SWIFT: CRLY MC MC

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22.39.12 DEUTSCHE BANK 7, blvd. des Moulins Monte-Carlo Palace MC-98000 Monaco Tel.: +377 979 777 88 Fax: +377 979 777 80 22.39.13 STAR'N'BARS MONTE CARLO

6, Quai Antoine 1er MC-9800 MONACO Tel.: +377 93 50 95 95 Fax: +377 93 50 85 75 E-mail: info@starsnbars.com Website: http://www.starsnbars.com Monaco's first Cyber Caf6; celebrity memorabilia collection; game rooms, video, billiards, pinball, race car & ski speed machines, basketball shoot; supervised children's playroom and activities1parties; 24 televisions, giant screen; live music, DJ, dancing; big name concerts; private banquet facilities.

22.39.14 22.39.15

22.40 Montserrat 22.40.01 REGISTRAR OF COMPANIES Registrar's Office Plymouth MONTSERRAT West Indies 22.40.02 MINISTRY OF FINANCE & ECONOMIC DEVELOPMENT Government of Montserrat Financial Services Centre Att.: Lindell Greer PO Box 292 Plymouth MONTSERRAT West Indies Tel.: +1 (664) 491 3057/2444 Fax: +1 (664) 491 3757/2367 22.40.03 BANK OF MONTSERRAT LIMITED Parliament St. P. 0. Box 10 Plymouth MONTSERRAT Tel.: +1 (664) 491-3843 Fax: +1 (664) 491-3163 22.40.04 ROYAL BANK OF CANADA Parliament St. P. 0. Box 222 Plymouth MONSERRAT Tel.: +1 (664) 491-2426/8 Fax: +1 (664) 491-3991 22.40.05

22.41 Nauru Nauru offers the possibility of setting up a bank with no requirement for local directors or any local presence apart from a registered office and company secretary in Nauru. These services would normally be provided by a management organization. Nauru will accept applications for unrestricted licenses or for in-house type banks but in practice the authorities are unwilling to grant unrestricted licenses to anybody other than an existing bank and would also impose a requirement that the applicant set up an office and associated infrastructure in Nauru. The capital requirements for an in-house bank are low - LISD 100,000 - and the time scale is in the order of one to three months. A Nauru in-house bank is prohibited from dealing with anybody other than associated companies and individuals but it would be possible for your client to set up a finance company which conducted a broader range of activities. For example, the finance company could take

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deposits from third parties and would then deposit the money with the bank. Any literature THE OFFSHORE MANUAL & DIRECTORY

which was drafted could make clear reference to the fact that the finance company was a wholly owned subsidiary of XYZ Bank Ltd. and contain further details about the bank. The costs for obtaining this type of license would be in the order of USD 20,000 and the time-scale would be one to two months. 22.41.01 NAURU AGENCY CORPORATION

P. 0. Box 300 NAURU Central Pacific

22.41.02 HAMPSHIRE BANK & TRUST, INC. Nauru Corporation Building Aiwo Rd. P. 0. Box 300 Aiwo NAURU Central Pacific Tel.: +674 444 3283 Fax: +674 444 3730

22.41.03 BANK OF NAURU Civic Center P. 0. Box 289 Yaren NAURU Central Pacific Tel.: +674 444 3267 Fax: +674 444 3203 Telex: 33805

22.41.04 22.41.05

22.42 Netherlands 22.42.01 ABN-AMRO BANK N.V.

22 Foppingadreef P. 0. Box 283 NL-1 000 EA Amsterdam THE NETHERLANDS Tel.: +31 20 628-9393 Fax: +31 20 628 7637 Telex: 11417 SWIFT: ABNA NL2A

22.42.02 ING BANK Strawinskylaan 2631 P. 0. Box 810 NL-1000 AV Amsterdam THE NETHERLANDS Tel.: +31 20 541 5411 Fax: +31 20 541 5556 Telex: 11402 INGB NL SWIFT: INGB NL 2A

22.42.03 BANQUE PARIBAS NEDERLAND N.V. Herengracht 539-543 P. 0. Box 274 NL-1000 AG Amsterdam THE NETHERLANDS Tel.: +31 20 520 4911 Fax: +31 20 624 7502 Telex: 11488/15615 SWIFT: PARB NL 2A AMS

22.42.04 BARCLAYS BANK PLC Weteringschans 109 P. 0. Box 160 NL-1 017 SB Amsterdam THE NETHERLANDS Tel.: +31 20 626 2209 Fax: +31 20 626 6511

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Telex: 14593 BARC NL SWIFT: BARC NL 2A

22.42.05 BANCO DO BRASIL S.A. Herengracht 457 NL-1 017 BS Amsterdam THE NETHERLANDS Tel.: +31 20 625 5942 Fax: +31 20 625 3241 SWIFT: BRASNL 2A

22.42.06 DEUTSCHE BANK - DE BARY N.V. Herengracht 448-460 NL-1 017 CA Amsterdam THE NETHERLANDS Postal address: P. 0. Box 268 NL-1000 AG Amsterdam THE NETHERLANDS Tel.: +31 20 555 4911 Fax: +31 20 555 4428 Telex: 12029 SWIFT: BARY NL 2A

22.42.07 DE NEDERLANDSCHE BANK N.V. Westeinde P. 0. Box 98 NL-Amsterdam THE NETHERLANDS Tel.: +31 20 524 9111 Fax: +31 20 524 2500 Telex: 11355 DNB AM NL SWIFT: FLOR NL 2A

22.42.08 22.42.09 22.42.10

22.43 Netherlands Antilles 22.43.01 ALGEMENE BANK NEDERLAND N.V.

P. 0. Box 224 24, Handelskade Curacao NETHERLANDS ANTILLES

22.43.02 NETHERLANDS ANTILLES FINANCIAL REGULATOR Bank van de Nederlandse Antillen (Central Bank) Breedestraat 1 (P) Willemsta Curacao NETHERLANDS ANTILLES Tel.:+5999 4613600 Fax: +599 9 4615004

22.43.03 BANK SUPERVISION DEPARTMENT Bank van de Nederlandse Antilles Breederstrrat 1 Willemstad Curacao NETHERLANDS ANTILLES Tel.: +599 9 461 3600 Fax: +599 9 732 7502 22.43.04 22.43-05 22.43.06 22.43.07 22.43.08 22.43.09 22.43.10

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22.44 Nevada, U. S. A.

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22.44.01 BEE'S BUSINESS & MAIL SERVICES, INC. 1400 Colorado St. Suite C Boulder City, NV 89005 U. S. A. Tel.: +1 (702) 293-5361 Fax: +1 (702) 294-8460 Established 1976. Apart from being a maildrop BEE'S also help setting up Nevada corporations, limited partnerships and living trusts.

22.44.02 CORPORATE AGENTS, INC. Tel.: +1 (302) 998-0598 Fax: +1 (302) 998-7078 Website: http://www.corporate.com Established 1899. Incorporate in any state, including Delaware, Nevada & Wyoming. LLC's in as little as 48 hours.

22.44.03 U.S. CORPORATION SERVICES, INC. 2200 A Douglas Boulevard, Suite 130 Roseville, CA 95661 U. S. A. Tel.: +1 (916) 783-2994 Toll Free: (800) 352-0533 Fax: +1 (916) 783-3005 Website: http://www.uscorporations.com Offers formation of US Corporations (Florida, Montana, Nevada, Oregon, Texas & Utah), assistance with U.S. immigration, complete mail forwarding services (including phone & fax services), opening of bank accounts, Visa cards, venture-capital-service, background research of U.S. companies and individuals and legal services.

22.44.04 CORPORATE SERVICE CENTER, INC. 1475 Terminal Way, Suite E Reno, NV 89502 U. S. A. Tel.: +1 (702) 329-7721 Fax: +1 (702) 329-0852 Website: http://www.CorporateServiceCenter.com US corporations and limited liability companies: Nevada and Wyoming.

22.44.05 REGISTERED AGENTS, LTD. 1220 N. Market Street Suite 606 Wilmington, DE 19801 U. S. A. Tel.: +1 (302) 421-5750 Fax: +1 (302) 421-5753 E-mail: corp@dca.net Website: http://www.incusa.com Corporations and LLCs (Delaware, Nevada, Utah and Wyoming), free name reservation, personal assets shielded, full registered agent services.

22.44.06 1' USA INCORPORATION SERVICES 20121 Ventura Blvd., Suite 302 Woodland, Hills, CA 91367 U.S.A. Toll Free Tel. (U.S. & Canada): +1 -800-973-7114 (Monday-Friday, 9am-5pm PST) Fax: +1 (818) 592-4041 E-mail: info@1stusaincorp.com Website: http://www.1stusaincorp.com Form a C or S corporation in any of the 50 states online, or LLCs in all 48 states which allow for the formation of LLCs.

22.44.07 22.44.08 22.44.09 22.44.10

22.45 Nevis 22.45.01 Mr. David W. Rawlings, Barrister-At-Law and Solicitor

Chambers:

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Central St. At Fiennes Ave. Basseterre ST. KITTS West Indies Tel.: +1 (869) 465-2887 Fax: +1 (869) 465-1317 Offers assistance in registration, management and re-domiciliation of confidential tax exempt offshore companies; acquisition of citizenship in the Federation of St. Christopher (St. Kitts) and Nevis by way of investment and real estate.

22.45.02 ST KITTS & NEVIS FINANCIAL REGULATOR Ministry of Finance Nevis Island Administration Building Charlestown NEVIS ISLAND West Indies Tel.: +1 (869) 469-5521 Tel.: +1 (869) 469-1207/1081

22.45.03 MORNING STAR HOLDINGS LIMITED Att.: Mr. Edward Rogers Main Street P. 0. Box 556 Charlestown NEVIS West Indies Tel.: +1 (869) 469-1817 Fax: +1 (869) 469-1794 U.S. Representative: NEVIS SERVICES LIMITED Att.: Mr. Mario M. Novello 125 Half Mile Road Suite 200 Red Bank, NJ 07701-5748 U. S. A. 25 years of experience in the offshore field in efficient and cost-effective incorporation, domiciliation and administration services of tax-exempt offshore companies and trusts in Nevis. 22.45.04 22.45.05

22.46 Niue Niue, located in the South Pacific, provides a jurisdiction in an alternative time zone to the Caribbean as well as certain features embodied in the International Business Corporation Law, favourable to clients in Asia and the former Soviet Union. Niue offers total secrecy and anonymity. No requirement to disclose beneficial owners, to file annual returns or financial statements. No requirement to hold annual general meetings of shareholders or directors. Full exemption from taxation arising on any business activity or transaction carried on outside Niue. No minimum or maximum capital requirements. Companies may use different classes of shares at owner's option. Another virtually unique feature is the facility for the company name to be incorporated in Chinese characters as well as Cyrillic script and other accepted language forms (with an English translation). Foreign companies may be redomiciled as Niue IBCs. Names and suffixes available to indicate that it is a corporation: Limited, Ltd., Corporation, S.A., Incorporation, Inc., A/S, NV, BV, GmbH, Aktiengesellschaft, AG etc.

22.46.01 OFFSHORE CORPORATE ADMINISTRATION INC. Suite 1950 3003-C8 Yamato Road Boca Raton, FIL 33434 U. S. A. Tel.: +1 (561) 547-5045 Fax: +1 (510) 472-6793 E-mail: director@offcorp.com Website: http://www.offcorp. com Specializes in formation of companies in the following jurisdictions: Bahamas, British Virgin Islands, Niue and Panama.

22.46.02 WESTPAC BANKING CORPORATION

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Main St. Alofi NIUE Tel.: +683 4220 Fax: +683 4043 Telex: 67008 22.46.03 22.47 Panama Panamanian offshore companies, trusts and foundations cost only US$350 to incorporate and each comes complete with articles of incorporation, nominee directors, resident agent, certificate of good standing, registered office, bearer share certificate. They generally take from 5 to 8 business days to be established. Yearly maintenance costs for a

company, trust or foundation are onlyUS$150 payable the anniversary date of incorporation. 22.47.01 INTERNATIONAL SERVICE COMPANY, INC. P.0. Box 7440 No. 10, Elvira M6ndez St. Panama 5 REPUBLIC OF PANAMA 22.47.02 DOES NOT EXIST ANYMORE! ISLAND MANAGEMENT SERVICES (INTERNATIONAL)

LIMITED Att.: Daniel Donnelly Suite 561/800 International Commercial Center GIBRALTAR Fax: +350 48849 E-mail: dan@imsil.com Website: http://www.imsil.com "The BVI (British Virgin Islands) Specialists" Offers a wide range of pt services, such as incorporation of companies in the BVI, Delaware, and Panama, nominee directors, anonymous bank accounts, second citizenships, mail forwarding and PT literature.

22.47.03 OFFSHORE MANAGEMENT INTERNATIONAL INC. Office: World Trade Center Panama 53rd Street East, 7th Floor, Suite 701 Marbella, Bella Vista Panama City REPUBLIC OF PANAMA Postal address: P. 0. Box 6-5879 El Dorado Panama 6A REPUBLIC OF PANAMA Tel.: +507 265-7411/7416/7417 Fax: +507 265-7415 Cellular Phone: +507 612-8365 E-mail: intercorp@gananet.com Websites: http://www.freetown.com/www/offshore.html & http://www.pananet.com/offshore/main.html(with order form) Offers to incorporate new companies for US$350. "Of-the-shelf companies” for US$500,

22.47.04 PANAMA FINANCIAL REGULATOR Banco Nacional de Panama Torre Banconal Via Espana Apartado 5220 REPUBLIC OF PANAMA Tel./Fax: +507 269 2955 22.47.05 NATIONAL BANKING COMISSION Avenida Espana Panama City REPUBLIC OF PANAMA

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Tel.-. +507 223 2844)008712865 22.47.06 ABN AMRO BANK N.V.

THE OFFSHORE MANUAL & DIRECTORY

Calle Manuel Maria Icaza 4 Apartado Postal 10147 Panama City-4 PANAMA Tel.: +507 263 6200 Fax: +507 269 0526 Telex: 2644 SWIFT: ABNA PA PA

22.47.07 BANCOMER/BANCO COMERCIAL DE PANAMA Bancomer Plaza Avenida Nicanor de Obarrio (Calle 50) P. 0. Box 7659 Panama 5 PANAMA Tel.: +507 263 6800 Fax: +507 263 8033 Telex: 2397 BANCOMER PG

22.47.08 CITIBANK, N.A. Via Espana 124 P. 0. Box 555 9A Panama City PANAMA Tel.: +507 263 8377 Fax: +507 263 4171 Telex: 2129 SWIFT: CITI PA PA

22.47.09 THE CHASE MANHATTAN BANK, N.A. Plaza Chase Calle 47 y Aquilino De La Guardia Apartaclo 9A-76 Panama City PANAMA Tel.: +507 263 6972 Fax: +507 263 4432

22.47.10 BANCO GENERAL S.A. Ave. Cuba y Calle 34 Aparlado Postal 4592 Zona 5 Panama 5 PANAMA Tel.: +507 227 3200 Fax: +507 227 3427 Telex: 2733 GENERAL PG 22.47.11 22.47.12 22.47.13 22.47.14 22.47.15

22.48 Philippines 22.48.01 BOARD OF INVESTMENTS Buendia Avenue Extension Makati Manila PHILIPPINES

22.48.02 PHILIPPINE NATIONAL BANK PNB Financial Center Roxas Boulevard P. 0. Box 1844 Manila PHILIPPINES Tel.: +63 2 891-6040

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Fax: +63 2 833-1245 Telex: ITT 40179

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SWIFT: PNBM PH MM 22.48.03 TRADERS ROYAL BANK

TRB Tower Roxas Blvd. Pasay City P. 0. Box 2716 Metro Manila PHILIPPINES Tel.: +63 2 831-2821 Fax: +63 2 831-2494 Telex: Eastern PN 63254

22.48.04 SECURITY BANK 6778 Ayala Avenue Makati City Metro Manila PHILIPPINES Tel.: +63 2 818-7677 Fax: +63 2 817-4295 Telex: GLOBE 45175 SECBANK PM SWIFT: SETC PH MM

22.48.05 22.48.06 22.48.07 22.48.08 22.48.09 22.48.10

22.49 Puerto Rico 22.49.01 BANCO POPULAR DE PUERTO RICO

209 Munoz Rivera Ave. GPO Box 2708 San Juan 00918 PUERTO RICO Tel.: +1 (787) 724-3717 Fax: +1 (787) 722-2831

22.49.02 FIRST BANK PUERTO RICO 1519 Ponce de Leon Ave. P. 0. Box 9146 San Juan 00908 PUERTO RICO Tel.: +1 (787) 729-8200 Fax: +1 (787) 729-8052 22.49.03

22.50 Russia 22.50.01 SCIF INTERNATIONAL TRUST & MANAGEMENT CO.

Bolshaya Dmitrovka, 20-2-26 Moscow 103031 RUSSIA Tel.: +7 095 229 9539 Fax: +7 095 232 3423 Refer to item no. 12.02.02.

22.50.02INTERNATIONAL COMPANY SERVICES (RUSSIA) LTD. 19/1, Sadovo-Spasskaya Street Moscow 107078 RUSSIA Tel.: +7 095 975 3096 Fax: +7 095 222 4046 Refer to item no. 12.01.03.

22.50.03 RUSSIAN NATIONAL COMMERCIAL BANK 26 Myasnitskaya Strasse Moscow 10 1000 RUSSIA Tel.: +7 095 923 0809 Fax: +7 095 975 2369

THE OFFSHORE MANUAL & DIRECTORY

Telex: 412366 ROCOMSU SWIFT: RNCO RU MM

22.50.04 CREDO BANK 10, Leonttjevsky pereulok Moscow 103009 RUSSIA Tel.: +7 095 229 9494 Fax: +7 095 925 8074 Telex: 412308 CREDO SU SWIFT: CRDORUMM

22.50.05 MENATEP 4 Kolpachny Lane Moscow 101980 RUSSIA Tel.. +7 095 235 9003 Fax: +7 095 956 3637 Brokerage services. Trust Operations. Fund Management. Project Financing.

22.50.06 THE MOSCOW COMMERCIAL BANK "MOSSTROI ECONOM BANK" Profsoyuznaya Street, 78 117393 Moscow RUSSIA Tel.: +7 095 330 6800 Fax: +7 095 330 3433 Telex: 709181 SEBTX RU

22.50.07 22.50.08 22.50.09 22.50.10

22.51 St. Kitts 22.51.01 Mr. DAVID W. RAWLINGS, Barrister-At-Law and Solicitor

Chambers: Central St. At Fiennes Ave. Basseterre ST. KITTS West Indies Tel.: +1 (869) 465-2887 Fax: +1 (869) 465-1317 Offers assistance in registration, management and redomiciliation of confidential tax exempt offshore companies; acquisition of citizenship in the Federation of St. Christopher (St Kitts) and Nevis by way of investment and real estate.

22.51.02 BARCLAYS PLC P. 0. Box 42 Basseterre ST. KITTS Tel.: +1 (869) 465-2449 Fax: +1 (869) 465-1041 Telex: 6823 BARBANK KC 22.51.03 ROYAL BANK OF CANADA Corner Bay & Fort Streets P. 0. Box 91 Basseterre ST. KITTS Tel.: +1 (869) 465-2389 Fax: +1 (869) 465-1040 Telex: 6856 ROYALBANK KC 22.51.04 THE BANK OF NOVA SCOTIA

P. 0. Box 433 Basseterre ST. KITTS Tel.: +1 (869) 465 4141 Fax: +1 (869) 465-8600 Telex: 6882

22.51.05

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22.52 St. Lucia 22.52.01 BARCLAYS BANK PLC

Bridge Street P. 0. Box 335 Castries ST. LUCIA Tel.: +1 (758) 452-3306 Fax: +1 (758) 452-6860 Telex: 6348 BARCLADOM LC

22.52.02 SCOTIABANK 6 William Peter Blvd. P. 0. Box 301 Castries ST. LUCIA Tel.: +1 (758) 452-2292 Fax: +1 (758) 453-1051

22.52.03 ROYAL BANK OF CANADA Corner Laborie St. & William Peter Blvd. P. 0. Box 280 Castries ST. LUCIA Tel.: +1 (758) 452 2245/6/7 Fax: +1 (758) 452 7855 Telex: (341) 6309 ROYALBANK

22.52.04 22.52.05

22.53 St. Vincent & The Grenadines 22.53.01 REGISTRAR'S CHAMBERS

Court House Kingstown ST. VINCENT West Indies

22.53.02 INTERNATIONAL INVESTMENT BANK LTD. P. 0. Box 147 ST. VINCENT West Indies

22.53.03 ST VINCENT& THE GRENADINES OFFSHORE FINANCE AUTHORITY PO Box 356 Kingston ST VINCENT & THE GRENADINES West Indies Tel.: +1 809 456 2577 Fax: +1 809 457 2568

22.53.04 NATIONAL COMMERCIAL BANK OF ST. VINCENT Corner Bedford & Grenville Streets P. 0. Box 880 Kingstown ST. VINCENT Tel.: +1 (809) 457 1844 Fax: +1 (809) 456 2612 Telex: 7522 VINBANK VQ

22.53.05 BARCLAYS BANK PLC Halifax Street P. 0. Box 604 Kingstown ST. VINCENT Tel.: +1 (809) 456 1706 Fax: +1 (809) 457 2985 Telex: 7520 BARFAX VQ

22.53.06 SCOTIABANK Halifax St. P. 0. Box 237 Kingstown

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ST. VINCENT Tel.: +1 (809) 457 1601 Fax: +1 (809) 457 2623 Telex: 7546 Scotia VQ 22.53.07 22.53.08 22.53.09 22.53.10

22.54 Sark Sark is probably the only true remaining 'Fiscal Paradise' in the world and the ideal island for anyone who required, or desires absolute seclusion. The benefits of Sark were not created to encourage newcomers to the Island but simply to enable residents to live a normal and unrestricted life. Sark is not in any way connected with the other Channel Islands. Indeed, it has fought off vigorously all attempts by the States of Guernsey to legislate for it. Sark is completely self-governed and privately owned. All laws concerning the administration and political following of the Island are made in its own Parliament known as 'Chief Pleas', the decisions of which cannot be disputed or challenged. Most other so called 'Tax Havens, e.g. Guernsey, Jersey, Isle of Man etc., have reciprocal Tax Arrangements with the United Kingdom and most other countries in the world. Sark has no such arrangements; indeed, there is no Tax, Tax Man or Tax Office on the Island of Sark! The Island has no income, capital gains or inheritance taxes. It raises most of its revenue from a poll tax on visitors to the Island and the Import, a tax on alcohol and tobacco purchased here. Neither does it have any reciprocal tax or disclosure of information agreements with anyone. Communications are excellent with some of the most sophisticated telephone systems and postal facilities in the world. Sark is neither in the EU nor out. There is no VAT and many businesses can be run without having to register for or charge it. Furthermore, Sark has no company register. Companies registered in tax-free jurisdictions can have their business addresses on Sark and trade from there. In such a way, the company remains unincorporated in Sark but its trade is not restricted to one jurisdiction.

22.54.01 DAVID LEWIS ASSOCIATES Caro Mio 1 SARK GY9 OSE (via Guernsey) Channel Islands, U.K. Tel.: +44 (0)1481 832514 Fax: +44 (0)1481 832515 The perfect PT base. Legally save thousands. Full offshore facilities. Basic service for an annual fee of E600 the client receives: accommodation address on Sark and full mail/phone/fax forwarding according to instructions.

22.54.02 PROFORM COMPANY SERVICES LIMITED 25a Priestgate Peterborough PE1 1JL UNITED KINGDOM Tel.: +44 (0)1733 893455 Fax: +44 (0)1733 892512 UK & offshore companies. Through worldwide professional representation Proform can arrange incorporation, domiciliation, nominee directors and shareholders, administration in tax-free Sark, bank introductions, offshore trusts.

22.54.03 SARK TOURISM INFORMATION Information Office: Harbour Hill SARK (via Guernsey) Channel Islands, U.K. Tel.: +44 (0)1481 832345 Website: http://www.guernsey.net/tourism/sark.html

22.54.04 MIDLAND BANK Rue Lucas La Collinette SARK (via Guernsey) Channel Islands, U.K.

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Tel.: +44 (0)1481 832080 Fax: +44 (0)1481 832417

22.54.05 NATIONAL WESTMINSTER BANK La Collinette SARK (via Guernsey) Channel Islands, U.K. Tel.: +44 (0)1481 832090 Fax: +44 (0)1481 832058

22.54.06 FORWARD SERVICES P. 0. Box 5 SARK (Via Guernsey) Channel Islands, U.K. Tel.: +44 (0)1481 832558 Fax: +44 (0)1481 832557 Forward Services are able to provide a Sark mailing address for customers at just E25 per month. It is not possible to use the address for advertising purposes.

22.54.07 LOVELL & PARTNERS LIMITED P. 0. Box 50 11 Smith Street St. Peter Port Guernsey GY1 4BA Channel Islands, U.K. Tel.: +44 (0)1481 723636 Fax: +44 (0)1481 713494 Real estate agent with property available on Sark.

22.54.08 GLOBAL EXPERTISE S.A. Seaview House SARK GY9 OSE (via Guernsey) Channel Islands, U.K. Tel.: +44 (0)1481 832310 Fax: +44 (0)1481 832737 E-mail: globalex@dial.pipex.com Provides a range of international export sales, trading, broking and invoicing services. This organization is able to provide a number of beneficial services to companies located in any part of the world, especially those incorporated in high tax jurisdictions.

22.54.09 C.I. TRADING Tel.: Freephone 0800 056 4812 E-mail: e.p.m@Iineone.net ICQ: #17187890 Available for nominee services at a very reasonable fee.

22.54.10 SARK OFFICE SERVICES Clos a Jaon SARK GY9 OSF (via Guernsey) Channel Islands E-mail: sarkoffs@sark-office-services.com

22.54.11 22.54.12 22.54.13 22.54.14 22.54.15

22.55 Seychelles The Seychelles International Trade Zone (SITZ) provides facilities that make Seychelles an ideal location for transshipment, redistribution, processing or manufacturing for exports. Coupled with other modern and flexible legislation covering IBCs and International trusts. 22.55.01 SEYCHELLES INTERNATIONAL BUSINESS AUTHORITY/SIBA

Central Bank Building P. 0. Box 991 Mahe REPUBLIC OF SEYCHELLES

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Tel.: +248 225402 Fax: +248 225851 E-mail: siba@seychelles.net Website: http://www.seycheIles.net/siba Information about international business companies, international trusts, the international trade zone, offshore banking and insurance, shipping and aircraft registration.

22.55.02 IOCS/INDIAN OCEAN CORPORATE SERVICES LIMITED Att.: Ms. Debra Akatsa 303 Aarti Chambers Mont Fleuri PO Box 983 Victoria Mahe SEYCHELLES Tel.: +248 225 555 Fax: +248 225 999 E-mail: iocs@breadfruit.seycheIles.net Refer to item no. 12.02. 0 1.

22.55.03 INTERNATIONAL ATTORNEYS SEYCHELLES LTD. Arpent Vert Estates Mont Fleuri P. 0. Box 517 Victoria Mahe REPUBLIC OF SEYCHELLES Tel.: +248 225 017/224 941 Fax: +248 225 160/225 136 Fax-on-Demand: +248 225 137 E-mail: intatt@seychelles.net & intatt@aol.com Website: http://www.seycheIles.net/intatt 2nd passports and citizenship in more than 20 reputable countries, offshore banks, insurance companies, asset protection, trusts, aircraft and ship registration.

22.55.04 SEYCHELLES CORPORATE SERVICES, A.G. - DOES NOT EXIST ANYMORE! Limmatquai 52 CH-8001 Zurich SWITZERLAND Acts as resident agent for exempted companies.

22.55.05 THE SEYCHELLES TRUST COMPANY - DOES NOT EXIST ANYMORE! 469 Seventh Avenue New York City, NY 10018 U. S. A. Can arrange incorporation with 48 hours.

22.55.06 BARCLAYS BANK PLC Independence Ave. P. 0. Box 167 Victoria Mahe SEYCHELLES Tel.: +248 224 101 Fax: +248 224 678 Telex: BARDCO SZ 2225 22.55.07 CENTRAL BANK OF SEYCHELLES

Independence Ave. P. 0. Box 701 Victoria Mahe SEYCHELLES Tel.: +248 225 200 Fax: +248 224 958 Telex: 2301 CENBNK SZ

22.55.08 DEVELOPMENT BANK OF SEYCHELLES Independence Avenue P. 0. Box 217

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Victoria Mahe SEYCHELLES Tel.: +248 224 471 Fax: +248 224 474 Telex: 2348 DEVBAN SZ

22.55.09 SEYCHELLES INTERNATIONAL MERCANTILE BANKING CORPORATION LTD. Victoria House State House Ave. P. 0. Box 241 Victoria Mahe SEYCHELLES Tel.: +248 225 011 Fax: +248 224 670 Telex: 2253 SZ

22.55.10 INTERNATIONAL LAW & CORPORATE SERVICES (PTY) LTD. Att.: Shelton M. Jolicoeur LLB (hons), LLM P. 0. Box 1137 Salamat House La Poudriere Lane Victoria Mahe SEYCHELLES Tel.: +248 323 850 Fax: +248 225 432/247 913 E-mail: iles@seychelles.net Legal consultants; financial services consultants; international & domestic tax consultants; international business registered agents; international trustees; ship registration agents; aircraft registration agents; ; provide formation and management of offshore companies for professional clients who demand an efficient, confidential, high quality service and to whom cost benefit is important

22.55.11 22.55.12 22.55-13 22.55-14 22.55.15

22.56 Singapore 22.56.01 SINGAPORE INTERNATIONAL CHAMBER OF COMMERCE

Raffles Quay 4th Floor Denmark House Singapore 0104 REPUBLIC OF SINGAPORE Tel.: +65 981255-7

22.56.02 OCRA/OVERSEAS COMPANY REGISTRATION AGENTS (ASIA) PTE LIMITED Att.: Ms. Diana Bean 24 Raffles Place 26-04 Clifford Center Singapore 048621 REPUBLIC OF SINGAPORE Tel.: +65 535 3382 Fax: +65 535 3991 E-mail: ocrasing@singnet.corn.sg Refer to item no. 12.02. 0 1.

22.56.03 ABN AMRO BANK N.V. 1 8 Church Street, #0-01, OCBC Centre South Singapore 0104 REPUBLIC OF SINGAPORE Tel.: +65 535 5511 Fax: +65 532 3108 Telex: RS 29114 AMRASI

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22.56.04 STANDARD CHARTERED BANK 51 Bras Basah Road Plaza by the Park Singapore, 189554 REPUBLIC OF SINGAPORE Tel.: +65 331 2487 Fax: +65 334 2736 22.56.05 MONETARY AUTHORITY OF SINGAPORE

MAS Building 10 Shenton Way Singapore, 0207 REPUBLIC OF SINGAPORE Tel.: +65 225 5577 Fax: +65 229 9697

22.56.06 SCOTIABANK #15-01, Ocean Building 10 Collyer Quay Singapore, 049315 REPUBLIC OF SINGAPORE Tel.: +65 535 8688 Fax: +86 532 2440 Telex: RS 22177 SCOSING SWIFT: NOSCSGSG

22.56.07 ROYAL BANK OF CANADA 140 Cecil Street 01-00 PIL Building Singapore, 069540 REPUBLIC OF SINGAPORE Tel.: +65 224 7311 Fax: +65 222 2768 Telex: 23411/20435 ROYSPO

22.56.08 OVERSEAS UNION BANK LIMITED 1 Raffles Place OUB Centre Singapore, 048616 REPUBLIC OF SINGAPORE Tel.: +65 533 8686' Fax: +65 533 2293 Telex: 24465 OVERSBK RS SWIFT: OUBK SG SG

22.56.09 OCBC BANK/OVERSEA-CHINESE BANKING CORPORATION LIMITED 65 Chulia Street, #08-00 OCBC Centre Singapore, 049513 REPUBLIC OF SINGAPORE Postal address: P. 0. Box 548 Singapore, 049513 REPUBLIC OF SINGAPORE Tel.: +65 535 7222 Fax: +65 533 7955 Telex: RS 21209 OVERSEA SWIFT: OCBC SGSG

22.56.10 DBS BANK/THE DEVELOPMENT BANK OF SINGAPORE LTD. 6 Shenton Way DBS Building Singapore, 0106 REPUBLIC OF SINGAPORE Tel.: +65 220 1111 Fax: +65 221 1306 Telex: RS 24455 DBSBNK SWIFT: DBSSSGSG

22.56.11 BAYERISCHE LANDESBANK

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300 Beach Road, #37-01 The Concourse Singapore, 0719 REPUBLIC OF SINGAPORE Postal address: P. 0. Box 2111 Singapore, 9041 REPUBLIC OF SINGAPORE Tel.: +65 293 3822 Fax: +65 293 3251 Telex: RS 21445 BAYSIN SWIFT BIC: BYLA SG SG 22.56.12 CITIBANK, N. A. 5 Shenton Way UIC Building Robinson Road P.0. Box 2388 Singapore, 068808 REPUBLIC OF SINGAPORE Tel.: +65 224 2611 Fax: +65 224 9844 Telex: RS 24584 CITIBANK SWIFT: CITI SG SG 22.56.13 22.56.14 22.54.15

22.57 Switzerland 22.57.01 BUSINESS ADVISORY SERVICES S.A.

7 Rue Muzy CH-1 207 Geneva SWITZERLAND Tel.: +41 736 05 40 Fax: +41 786 06 44 Telex: 413222 All basic maildrop and offices services. Formation, domiciliation and administration of Swiss and foreign companies. Furnished offices and conference rooms for daily or monthly rental. International law and taxes.

22.57.02 BANCA DEL GOTTARDO Viale Francscini 8 CH-Lugano SWITZERLAND Tel.: +41 91 28 11 11

22.57.03 BANK JULIUS BAER & CO. AG Bahnhofstrasse 36 CH-Zurich SWITZERLAND Tel.: +41 1 228 51 11/228 55 59 Website: http://www.juliusbaer.com

22.57.04 BSI BANCA DELLA SVIZZERA ITALIANA Via Magaetti 2 CH-Lugano SWITZERLAND Tel.: +41 91 58 71 11

22.57.05 CITICORP. INVESTMENT BANK Bahnhofstrasse 63 CH-Zurich SWITZERLAND Tel.: +41 1 205 71 71

22.57.06 COMMERZBANK (SCHWEIZ) AG Lintheschergasse 7 CH-Zurich SWITZERLAND Tel.: +41 1 219 71 11

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22.57.07 CREDIT SUISSE Paradeplatz 8 Posff ach 590 CH-8001 Zurich SWITZERLAND Tel.: +41 1 333 11 11 22.57.08 DEUTSCHE BANK (SUISSE) SA

3 Place des Bergues CH-Geneve SWITZERLAND Tel.: +41 22 739 01 11

22.57.09 ROTHSCHILD BANK AG Zollikerstrasse 181 CH-Zurich SWITZERLAND Tel.: +41 1 384 71 11

22.57.10 SWISS BANK CORPORATION Paradeplatz CH-8022 Zurich SWITZERLAND

22.57.11 SWISS VOLKSBANK Weltpoststrasse 5 CH-Bern SWITZERLAND Tel.: +41 31 32 81 11 22.57.12 UNION BANK OF SWITZERLAND

Bahnhofstrasse 45 CH-8001 Zurich SWITZERLAND Tel.: +41 1 234 11 11

22.57.13 ROBECO BANK (SUISSE) S.A. Att.: The Manager 16 chemin des Coquelicots Case Postale CH-1215 Geneva 15 SWITZERLAND Tel.: +41 22 939 0139 Fax: +41 22 341 1392

22.57.14 SWISS FEDERAL BANKING COMMISSION Marktgasse 37 Postfach CH-3001 Berne SWITZERLAND Tel.: +41 31 322 69 11 Fax: +41 31 322 69 26

22.57.15 PENTA TRADE & SERVICES SARL P. 0. Box CH-1023 Crissier SWITZERLAND Fax: +41 21 637 20 66 Incorporation & management of offshore companies, letterbox & telephone answering services, Swiss bank accounts etc.

22.57.16 OCRA Att.: Urs von Sury Spalentorweg 20 P.O. Box 109 CH-4009 Basle SWITZERLAND Tel.: +41 61 269-2081 Fax: +41 61 269-2049 Refer to item no. 12.02. 0 1.

22.57.17

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22.57.18 22.57.19 22.57.20

22.58 Tunisia 22.58.01 ARAB TUNISIAN BANK

9, Rue Hedi Nouira Tunis 1001 TUNISIA Tel.: +216 1 35 11 55 Fax: +216 1 34 92 78 Telex: 13 065 SWIFT: ATBK TN TT

22.58.02 BANQUE DU SUD 95, Ave. De la Liberte P. 0. Box 451 Cedex Tunis 1002 TUNISIA Tel.: +216 1 79 42 88 Fax: +216 1 78 26 63 Telex: 15341 SWIFT: BSTUTNTT

22.58.03 BANQUE NATIONALE AGRICOLE Hedi Novira Street 1001 Tunis TUNISIA Tel.: +216 1 79 10 0/79 12 00 Fax: +216 1 79 30 31/79 17 65 Telex: BANATU 15.436 SWIFT: BNTETNTT

22.58.04 22.58.05

22.59 Turks & Caicos 22.59.01 REGISTRAR OF COMPANIES

Grand Turk TURKS & CAICOS ISLANDS

22.59.02 BARCLAYS BANK INTERNATIONAL LTD. P. 0. Box 61 Cockburn Town Grand Turk TURKS & CAICOS Tel.: +1 (809) 946-2831 Fax: +1 (809) 946-2695 Telex: 8214 BARDCO TQ

22.59.03 TURKS & CAICOS ISLANDS FINANCIAL SERVICES COMMISSION Front Street P.O. Box 173 Grand Turk TURKS & CAICOS Tel.: +1 (809) 946-2791 Fax: +1 (809) 946-2821

22.59.04 FINANCIAL SERVICES COMMISSION Tel.: +1 (809) 946 2791 Fax: +1 (809) 946 2821

22.59.05 THE BANK OF NOVA SCOTIA Front St. P. 0. Box 132 Grand Turk TURKS & CAICOS Tel.: +1 (809) 946-2506 Fax: +1 (809) 946-2667 Telex: 8247 SCOTIA TQ

22.59.06 TURKS AND CAICOS BANKING COMPANY LIMITED Front Street

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P. 0. Box 123 Grand Turk TURKS AND CAICOS ISLANDS Tel.: +1 (809) 946-2368 Tel.: +1 (809) 946-2365 Telex: 8226 TURBANCO 22.59.07 22.59.08 22.59.09 22.59.10 22.60 United Arab Emirates 22.60.01 BARCLAYS BANK PLC Adnic Building Sheikh Khatifa St. P. 0. Box 2734 Abu Dhabi U.A.E. Tel.: +971 2 335313 Fax: +971 2 345815 Telex: 22456 SWIFT: BARC AE AD ABU 22.60.02 ARAB BANK FOR INVESTMENT AND FOREIGN TRADE P. 0. Box 46733 Arbift Building Harridan St. Tourist Club Area Abu Dhabi U.A.E. Tel.: +971 2 721900 Fax: +971 2 777550 Telex: 22455 ARBIFT EM 22.60.03 UNITED ARAB BANK Umm Al Nar Street P. 0. Box 3562 Abu Dhabi U.A.E. Tel.: +971 2 325000 Fax: +971 2 338361 Telex: 22759 UABANK EM SWIFT: UARB AE AA 22.60.04 22.60.05 22.61 United Kingdom

The United Kingdom is the world's second largest tax haven after the U.S.A. Even during the worst years of old left wing socialist Labour government, the City's nominee to head the Bank of England got the job. Foreign nationals who held external accounts with U.K. financial institutions could trade tax free from London. Until the mid 90's the U.K. even had legislation permitting the registration of exempt international companies on the model of the Cayman Islands and the Isle of Man. The people in charge understood that to try to tax the international businessman would only result in the money flows going elsewhere. Those who could not vote with their feet would vote with their money. Centuries of running an empire taught the British business and accounting practices which, while diplomatically giving lip service to taxing everyone, in fact gives rank its privilege. The U.S.A. learned this lesson much later and only from the early 80's exempted foreign nationals not resident in the U.S.A. from tax liability on earnings from capital invested in the U.S.A. Being a much larger economy, the U.S.A. was able within the eight years of the Regan administration to overtake the U.K. for the number one spot of the world's tax havens. Nevertheless, the U.K. is clearly number one in Europe and has the advantage of a more civilized approach than the U.S.A. You can expect the police in London to give you a fair warning. The U.S.A. authorities like to make test cases. Substantial tax benefits accrue to U.K. residents who are not U.K. domiciled. It is possible for a non-U.K. national who has no U.K. capital or income to live indefinitely within the U.K. and legally avoid paying any U.K. tax. This has resulted in London having a larger number of

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expatriate millionaires than the rest of Europe's capitals combined. This also explains London real estate prices and the U.K.'s popularity as a corporate headquarters’ for firms investing into the European Union. To this one must add the civility of the administrators and the advantage of speaking English. A person who is U.K. resident but not U.K.-domiciled for tax purposes, pays income tax only on income and capital gains which arise within the U.K. and foreign income which is remitted to the U.K. This allows a non-U.K. domiciled person to reside in the U.K. free of tax as long as they have a foreign source income. Most wealthy investors can arrange their affairs so as to qualify. Furthermore, if a non-U.K. domiciled individual creates an offshore trust with non-U.K. assets then these assets will be exempt from U.K. taxation. The U.K. corporation tax rates are amongst the lowest in the European Union. Tax is levied at 23% on a U.K. company which has net profits under GBP 300,000 and 33% where profits are over this figure. U.K. NON-RESIDENT COMPANIES Generally speaking, a U.K. company is taxable on its worldwide income. However, in certain cases, a U.K. incorporated company may be classified as non-resident for tax purposes, and therefore non taxable in the U.K. on non-U.K. source income. Such a company must be managed and controlled from a country with which the U.K. has signed a double taxation treaty. By careful selection of the country from which the U.K. company is managed it may therefore be possible to create a non-taxable U.K. entity. For example, Portugal has a suitable tax treaty with the U.K. so a U.K. company managed from Madeira, a part of Portugal, would neither be taxable in Madeira nor the U.K. U.K. INTERNATIONAL HEADQUARTERS COMPANY (IHC) Another recent innovation, by statute in 1994, has created the U.K. International Headquarters Company (IHC). This statute may be accorded to ordinary U.K. companies which are at least 80% beneficially owned by non-residents. An IHC is a useful vehicle for the collection of foreign dividend income as, in general terms, a full credit is given against U.K. tax for any tax paid on the remitted profits before arrival in the U.K. Thus as long as the dividend income, has already suffered tax at a rate higher than or equal to the applicable U.K. rate (33%/24%) no U.K. tax will be payable on that income either on arrival or on distribution. For example, a Danish subsidiary of a U.K. lHC would pay tax on its profits at 34%. If the Danish subsidiary distributed profit by way of dividend to the IHC parent company no further tax would be levied on arrival in the U.K. because a credit would be given for tax paid in Denmark. This makes the U.K. IHC an attractive holding company vehicle for investment into Europe or otherwise and in many cases will be more attractive than competitive structures available through the Netherlands, Austria, Switzerland etc. It is sometimes desirable to have a U.K. company structured for international trade as opposed to establishing a pure and visible offshore structure which may cause unwanted publicity and tax department interference from the countries in which the beneficial owners reside or where the company is effectively trading. To meet this need, there is the low tax U.K. company option. A U.K. company established for international trading purposes may only be liable for corporation tax on 10% of its provided that the U.K. company is structured in a way that it acts as agent to its offshore principal. This relationship does not have to be disclosed to any foreign tax department or foreign third parties. The U.K. company can still be registered for VAT, conduct its banking activities in the U.K. The company must not be:

(a) owned by U.K. residents; (b) managed from the U.K.; - or (c) conduct any trading operations within the U.K.

If the company meets these tests, then 90% of its profits may be paid to an offshore company principal without liability to U.K. taxation. VAT REGISTRATION It is becoming increasingly difficult for companies which are not registered for VAT in a European Union member state to trade with other in the EU. Most offshore jurisdictions are outside the EU VAT area and therefore are not easily able to make the necessary VAT registration. The Isle of Man, Ireland and Madeira are exceptions. However, it is possible for companies to register for VAT in the United Kingdom by setting up a U.K. limited company which acts as its VAT agent. BANK FORMATION It is necessary to make an application to the Bank of England in order to set up a bank in the United Kingdom. Amongst other requirements it would be necessary to set up an office in the United Kingdom staffed by two responsible executive officers. These officers would

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necessarily have to have a detailed knowledge of banking procedures and would therefore expect to be paid salaries of between GBP 35,000 and GBP 70,000. Suitable office space would have to be located, administrative support staff would have to be hired and computer systems would have to be installed which are sufficiently sophisticated to run all facets of a normal banking operation. The minimum required capital of a U.K. bank is 5 million ECUs (approximately USD 4 million) all of which would have to be paid in and maintained as unimpaired reserves. The typical time from application to granting of license would be unlikely to be less than six month. The United Kingdom is typical of many of the onshore jurisdictions and similar standards would apply in all other European Union countries as standard criteria have been adopted under the applicable European Union directives on banking. It is difficult to estimate the costs of setting up a bank in the United Kingdom but it would be unlikely that these would be less than USD 120,000 and, as described, substantial annual running costs would necessarily be incurred. Additionally, the worldwide profits of the bank would be taxable at the normal U.K. rate of 33%. Similar costs and procedures would be experienced in the U.S.A., Canada and other mainstream onshore jurisdictions. These high costs, taxes and time delays may be avoided by combining a UX holding company with an offshore financial institution with a U.K. representative office. In such a case the offshore company could not accept deposits in the U.K. but could refer the client to the offshore company's office elsewhere. THE NEW LABOUR There is some indication that the new administration may expand the tax net. There has been talk about changing the tax system to a residency test and the Inland Revenue has had its powers significantly expanded. Consistent with long standing tradition however, this is being done with sufficient warning so that it is possible to plan around the proposed changes and so maintain the status quo.

22.61 .01 THE REGISTRAR OF COMPANIES: COMPANIES HOUSE P. 0. Box 435 Crown Way Cardiff CF4 3YA UNITED KINGDOM Tel.: +44 (0)1222 380801 Fax: +44 (0)1222 380006 COMPANIES HOUSE 55-71 City Road London EC1 1BB Tel.: +44 (0)171 253 9393 UNITED KINGDOM COMPANIES HOUSE 100-102 George Street Edinburgh EH2 3DJ SCOTLAND, U.K.

22.61.02 SAME-DAY COMPANY SERVICES LTD. Bridge House 181 Queen Victoria Street GB-London EC4V 4DD UNITED KINGDOM Tel.: +44 (0)171 236 2970 Offers ready-made limited companies and formations for E80 inc. VAT and P& P. Formations take 5-6 working days, UK mainland. Also change of name, nominee shareholders and much, much more!

22.61.03 OCRA/OVERSEAS COMPANY REGISTRATION AGENTS LIMITED Att.: Mr. Peter Sidney 72 New Bond Street GB-London W1 Y 9DD GREAT BRITAIN Tel.: +44 (0)171 355 1096 Fax: +44 (0)171 495 3017 Freephone UK: 0800 289 773 E-mail: ocrauk@ocra.com Website: http://www.ocra.com Refer to item no. 12.02. 0 1.

22.61.04 LLOYDS BANK PLC

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71 Lombard Street GB-London EC3P 3BS ENGLAND Tel.: +44 (0)171 626 1500 Fax: +44 (0)171 929 2901

22.61.05 ON LINE REGISTRARS LIMITED 23 York Road Waterloo GB-London SE1 7NJ ENGLAND Crystal House New Bedford Road Luton, Beds. LU1 1HS UNITED KINGDOM Tel.: +44 (0)1582 459900 Fax: +44 (0)1582 451177 Ready-made & own name formations UK limited companies from E59.95 inc. VA T.

22.61.06 INTERNATIONAL COMPANY SERVICES (UK) LIMITED Att.: Mr. Peyman Zia, Director Standbrook House 2-5 Old Bond Street GB-London W1X 3TB GREAT BRITAIN Tel.: +44 (0)171 493 4244 Fax: +44 (0)171 491 0605 E-mail: uk-info@icsl.com Website: http://www.icsl.com Offshore companies, trusts, 2nd passports and tax free residence.

22.61.07 SALOMON BROTHERS Victoria Plaza 111 Buckingham Palace Road GB-London SW1W 05B GREAT BRITAIN Tel.: +44 (0)171 721 3970 Tel.: +44 (0)171 721 2864

22.61.08 KPMG Chartered Accountants 8 Salisbury Square GB-London EC4Y 8BB GREAT BRITAIN

22.61.09 MOORES ROWLAND CHARTERED ACCOUNTANTS Applemarket House 17 Union Street Kingston -upon-Thames Surrey KT11 1 RP GREAT BRITAIN

22.61.10 SOCIETY OF TRUST AND ESTATE PRACTITIONERS PO Box 13272 Eagle House 110 Jermyn Street GB-London SW1 6ZH GREAT BRITAIN

22.61.11 BARING BROTHERS LIMITED 8 Bishopgate London EC2N 4AE ENGLAND Tel.: +44 (0)171 280 1000 Fax: +44 (0)171 283 2633 Telex: 883622 SWIFT: BBCO GB 2L

22.61.12 COUTTS & CO. International Banking: 27, Bush Lane

THE OFFSHORE MANUAL & DIRECTORY

Cannon Street London EC413 OAA ENGLAND Tel.: +44 (0)171 623 3434 Fax: +44 (0)171 203 4780 Telex: 883421 COUTTS G SWIFT: COUT GB 22 A wholly-owned subsidiary of National Westminster Bank PLC - and are bankers to the British Royal family.

22.61.13 MIDLAND BANK PLC 27-32 Poultry London EC2P 2BX ENGLAND Tel.: +44 (0)171 260 8000 Fax: +44 (0)171 260 7065 Telex: 888401 SWIFT: MIDL GB 22

22.61.14 N M ROTHSCHILD & SONS LIMITED New Court St. Swithin's Lane London EC4P 4DU ENGLAND Tel.: +44 (0)171 280 5697 Fax: +44 (0)171 929 1643 Telex: 888031 SWIFT: ROTH GB 2L

22.61.15 NATIONAL WESTMINSTER BANK PLC 41 Lothbury London EC2P 213P ENGLAND Tel.: +44 (0)171 726 1000 Fax: +44 (0)171 726 1035 Telex: 888388 SWIFT: NWBK GB 2L

22.61.16 CORPORATE BUSINESS CENTRE LTD. Tel.: +44 (0)181 358 7000 Fax: +44 (0)181 358 7001 E-mail: tax. oasis@dial.pipex.com Offshore & U.K. companies. Most major jurisdictions. Full tax & management services. Highly competitive prices.

22.61.17 THE COMPANY STORE GROUP 26 North John Street Liverpool L2 9RU UNITED KINGDOM Tel.: +44 (0)151 258 1258 (24 hrs) Freephone (UK): 0800 26-26-62 Fax: +44 (0)151 236 0653 E-mail: eng@companystoreworldwide.com Website: http://www.companystoreworldwide.com The Company Store Group is one of the longest established professional firms specialising in worldwide company and trust formation.

22.61.18 22.61.19 22.61.20

22.62 Uruguay 22.62.01 ABN AMRO BANK N.V.

Calle 25 de Mayo P. 0. Box 888 Montevideo URUGUAY Tel.: +598 2 96 07 02 Fax: +598 2 96 01 21 Telex: 26619

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SWIFT: HBUA UY MM 22.62.02 BANCO COMERCIAL Calle Cerrito 400 P. 0. Box 34 11000 Montevideo URUGUAY Tel.: +598 2 96 05 41 Fax: +598 2 95 35 69 Telex: 26668 UY SWIFT: COMEUYMM 22.62.03 BANCO REAL DEL URUGUAY Calle Julio Herrera y Obes, 1365-1 Piso Casilla de Correo 964 Montevideo URUGUAY Tel.: +598 2 92 07 66 Fax: +598 2 92 15 10 Telex: (32) 26915 SWIFT: REALUYMMADM 22.62.04 22.62.05

22.63 U. S. Virgin Islands 22.63.01 US VIRGIN ISLANDS OFFICE OF THE LIEUTENANT GOVENOR 18 Kongens Gade Charlotte Amalie US VIRGIN ISLANDS Tel.: +1 809 774 2991 Fax: +1 809 774 6593 22.63.02 22.63.03

22.64 Utah, U. S. A. 22.64.01 REGISTERED AGENTS, LTD.

1220 N. Market Street Suite 606 Wilmington, DE 19801 U. S. A. Tel.: +1 (302) 421-5750 Fax: +1 (302) 421-5753 E-mail: corp@dca.net Website: htip://www.incusa.com Corporations and LLCs (Delaware, Nevada, Utah and Wyoming), free name reservation, personal assets shielded, full registered agent services.

22.64.021 ST USA INCORPORATION SERVICES 20121 Ventura Blvd., Suite 302 Woodland, Hills, CA 91367 U.S.A. Toll Free Tel. (U.S. & Canada): +1-800-973-7114 (Monday-Friday, 9am-5pm PST) Fax: +1 (818) 592-4041 E-mail: info@1stusaincorp.com Website: http://www.1stusaincorp.com Form a C or S corporation in any of the 50 states online, or LLCs in all 48 states which allow for the formation of LLCs.

22.64.03 22.64.04 22.64.05

22.65 Vanuatu Vanuatu is one of the newer South Pacific island tax havens. This is a jurisdiction which has indicated it is willing to receive applications for both unrestricted and restricted bank licenses. The minimum criteria laid down is that each type of bank requires a paid-in capital of US$150,000 but in practice it is unlikely that an unrestricted license could be obtained by offering this minimum required level of capitalization, registered in another offshore

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jurisdiction rather than one of the better regulated onshore jurisdictions. Costs for obtaining a restricted license would be approx. US$25,000.

Government taxes for an offshore company are US$300 per year and the rules are otherwise competitive. Since it is Vanuatu is a new tax haven and out of the way it is interesting for people who may wish to do low key banking business. Bearer and no par value shares allowed. There are no restrictions concerning shareholders' meetings, directors or officers. No reports or accounts need be filed. 22.65.01 REGISTRAR OF COMPANIES Government Building Rue Higginson Vila Ef ate REPUBLIC OF VANUATU 22.65.02 VANUATU FINANCIAL SERVICES COMMISSION Companies House Rue de Bougainville P. 0. Box 1128 Port Vila REPUBLIC OF VANUATU Tel.: +678 22247 Fax: +678 22242 22.65.03 ANZ BANK (VANUATU) LIMITED ANZ House Kumul Highway Port Vila VANUATU Tel.: +678 22536 Fax: +678 22814 Telex: 21012 (ANZ PTV) NH SWIFT: ANZ VU VU 22.65.04 ASIAN & PACIFIC COMMERCIAL BANK LTD. Lo Lam House Kumul Highway Port Vila VANUATU Tel.: +678 22412 Fax: +678 23579 Telex: 1020 INDOSU NH 22.65.05 BARCLAYS BANK PLC P. 0. Box 123 Port Vila VANUATU Tel.: +678 2536 22.65.06 DEVELOPMENT BANK OF VANUATU Rue de Paris P. 0. Box 241 Port Vila VANUATU Tel.: +678 22181 Fax: +678 4591 Telex: VATUBK 1049 22.65.07 EUROPEAN BANK LIMITED International Building Kumul Highway P. 0. Box 65 Port Vila VANUATU Tel.: +678 27700 Fax: +678 22884 Telex: (771) 1023 EURTRUST NH SWIFT: EUBL VU VU BIC 22.65.08 THE HONGKONG & SHANGHAI BANKING CORPORATION LIMITED Hong Kong & New Zealand House

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Rue Emile Mercet P. 0. Box 169

THE OFFSHORE MANUAL & DIRECTORY

Port Vila VANUATU Tel.: +678 2714 Telex: 1017 HSBC NH

22.65.09 NATIONAL BANK OF VANUATU P. 0. Box 249 Port Vila VANUATU Tel.: +678 22201 Fax: +678 22761 Telex: (771) 1017 NBKVAN NH

22.65.10 PACIFIC INTERNATIONAL TRUST CO. LTD. International Building Kumul Highway P. 0. Box 45 Port Vila VANUATU Tel.: +678 23410 Fax: +678 23405 Telex: 1022 PITCO NH

22.65.11 22.65.12 22.65.13 22.65.14 22.65.15

22.66 Venezuela 22.66.01 BANCO DE VENUZUELA

Av. Universiclad Socieclad a Traposos P. 0. Box 6268 10 1 OA Caracas VENEZUELA Tel.: +58 2 501-33-33 Fax: +58 2 501-37-04/37-39 Telex: 26375 BANVE VC SWIFT: VZLAVECA

22.66.02 BANCO DEL CARIBE S.A.C.A. Dr. Paul a Salvador cle Le6n P. 0. Box 6704 10 10 Caracas VENEZUELA Tel.: +58 2 506-55-11 Fax: +58 2 564-26-59 Telex: 21880 BARIB VC SWIFT: CARBVECA 22.66.03 BANCO MERCANTIL Edificio Mercantil Avenida Andr6s Bello No. 1 1011 Caracas VENEZUELA Postal address: P. 0. Box 789 101 O-A Caracas VENEZUELA Tel.: +58 2 507-11 -11 Fax: +58 2 507-13-91 Telex: 29997 BMER VC 22.66.04 22.66.05

22.67 Western Samoa Western Samoa is one of the better offshore jurisdictions which currently offer restricted

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offshore banking licenses. Unrestricted licenses are not obtainable by anybody other than existing banks and require a minimum paid-up capital of US$1 0 million. This will probably be unattractive to most applicants. Restricted licenses require a minimum paid-up capital of

THE OFFSHORE MANUAL & DIRECTORY

US$250,000 but the operations of the bank must be run through a local trust company. This does mean that an element of third party control and involvement in the affairs of the bank is required but this has the advantage that local expertise is readily available. Costs for a restricted license is US$22,500 and the application time takes approximately one to three months to proceed.

22.67.01 REGISTRAR OF INTERNATIONAL AND FOREIGN COMPANIES PO Box 3265 Apia WESTERN SAMOA Tel.: +685 24-071 Fax: +685 20-880

22.67.02 ANZ/BANK OF WESTERN SAMOA P. 0. Box Ll 855 Apia WESTERN SAMOA Tel.: +685 22-422 Fax: +685 24-595 Telex: 258 BWS SX

22.67.03 CENTRAL BANK OF SAMOA P. 0. Box Private Bag Apia WESTERN SAMOA Tel.: +685 24-100 Fax: +685 20-293 Telex: 200 CENBANK SX

22.67.04 PACIFIC COMMERCIAL BANK LIMITED Beach Road P. 0. Box 1860 Apia WESTERN SAMOA Tel.: +685 20-000 Fax: +685 22-848 Telex: 231 PACCOM SX.

22.67.05 22.68 Wyoming, U. S. A.

Starting in the early 80's the U.S.A. was made into the largest tax and regulatory haven in the world for foreign nationals not resident in the U.S.A. Today a foreigner can buy the newly issued Reg. S stock of a U.S. company at a discount because the company does not have to register those shares with the Securities Exchange Commission (SEC). Foreigners can sell those shares back into the U.S.A. forty days later without paying any tax on the trading profits to the U.S.A. government. They can open bank accounts or buy the debt instruments from the government and private borrowers and earn interest in the U.S. tax free. Wyoming has been a leader in recognizing what is called a Limited Liability Company (LLC), which has members; rather than shareholders, pays a US$120 annual tax and filing fee and is otherwise tax free if no business activity is carried on in the U.S., and most of its memoers are not U.S. citizens or residents and do not invest in U.S. companies. The U.S.A. has numerous tax treaties. If more than US$1 0,000 is taken into or out of the U.S.A. - outside of normal banking channels - a report must be files with the customs authorities. The combination of double taxation treaties and the fact that foreign tax authorities do not generally consider the U.S.A. a tax haven can, in the right circumstances and with good tax planning, result in a very good overall tax - and profit! - situation.

22.68.01 CORPORATE AGENTS, INC. Tel.: +1 (302) 998-0598 Fax: +1 (302) 998-7078 Website: http://www.corporate.com Established 1899. Incorporate in any state, including Delaware, Nevada & Wyoming. LLC's in as little as 48 hours.

22.68.02 GLOBAL BUSINESS SOLUTIONS INC. 7173 Construction Court San Diego, CA 92121 U. S. A. Tel.: +1 (619) 578-7541

THE OFFSHORE MANUAL & DIRECTORY

Fax: +1 (619) 578-0238 Tax-free Wyoming corporation or LLC US$295. Privacy protection, US bank accounts, US immigration, all office services.

22-68.03 CORPORATE SERVICE CENTER, INC. 1475 Terminal Way, Suite E Reno, NV 89502 U. S. A. Tel.: +1 (702) 329-7721 Fax: +1 (702) 329-0852 Website: http://www.CorporateServiceCenter.com US corporations and limited liability companies: Nevada and Wyoming.

22-68.041 ST USA INCORPORATION SERVICES 20121 Ventura Blvd., Suite 302 Woodland, Hills, CA 91367 U.S.A. Toll Free Tel. (U.S. & Canada): +1 -800-973-7114 (Monday-Friday, 9am-5pm PST) Fax: +1 (818) 592-4041 E-mail: info@1stusaincorp.com Website: http://www.1stusaincorp.com Form a C or S corporation in any of the 50 states online, or LLCs in all 48 states which allow for the formation of LLCs.

22.68.05 22.69 Various Other Tax Havens and Offshore Financial Centers

22.69.01 OCRA LITHUANIA Att.: Mr Ramigius Kabecius Bsc (Econ) Liauksmino St 8/2, 2nd Floor 2600 Vilnius LITHUANIA Tel.: +370 2 623 081 Fax: +370 2 623 081 E-mail: ocra.lithuania@taide.It Company formation.

22.69.02 OCRA POLSKA Att.: Mr Krzystof Kubala, Attorney-at-Law Bajonska 9 03-963 Warsaw POLAND Tel.: +48 22 6177173 Fax: +48 22 6160957 Company formation.

22.69.03 ALDERNEY INTERNATIONAL St Anne's House Victoria Street ALDERNEY GY9 3UF Channel Islands Tel.: +44 (0)1481 824218 Fax: +44 (0)1481 824219 Mobile 04481 100837 E-mail: 106055.1157@compuservce.com Company & trust formation management & administration. Full accountancy services. Yacht registration, including Channel Islands & ancillary services. Bank account set up. Channel Island residency service. Insurance arrangements (marine, general, offshore plans & pensions).

22.69.04 BANK AUSTRIA Revolucni ulice 15 CZ-1 10 15 Prague 1 CZECH REPUBLIC Tel.: +42 2 24 892 170 Fax: +42 2 24 892 180 Telex: 123316 BKAU C

22.69.05 CESKOSLOVENSKA OBCHODNII BANKA A.S.

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Na Prikope 14 CZ-1 15 20 Prague 1

THE OFFSHORE MANUAL & DIRECTORY

CZECH REPUBLIC Tel.: +42 2 2411 1111 Fax: +42 2 2422 5049 Telex: 122201 SWIFT: CEK CZPP

22.69.06 CZECH EXPORT BANK Havlickova 3 CZ-1 10 00 Prague 1 CZECH REPUBLIC Tel.: +42 2 2167 3220 Fax: +42 2 24214880 Telex: 121285 CEB.C

22.69.07 INVESTICNI A POSTOVNI BANKA A.S. Senovazne nam. 32 CZ-1 14 03 Prague 1 CZECH REPUBLIC Tel.: +42 2 2407 1111 Fax: +42 2 2424 4035 Telex: 122459 INVB C SWIFT: INBA CZ PP

22.69.08 HANSA PANK Liivalaia 8 EE-0001 Tallinn ESTONIA Tel.: +372 631 0311 Fax: +372 631 0410 Telex: 173005 HABA EE SWIFT: HABA EE 2X 22.69.09 NORTH ESTONIAN BANK

Parnu mnt. 12 EE-01 00 Tallinn ESTONIA Tel.: +372 6 403 500 Fax: +372 6 403 501 Telex: 173 240 VPANK EE

22.69.10 BANK OF TALLINN Parnu mnt. 10 E-01 00 Tallinn ESTONIA Tel.: +372 6 310 100 Fax: +372 6 310 111 Telex: 173183 TPANKEE SWIFT: TALPEE 2X

22.69.11 CAPITAL BANK OF LATVIA 1 48/A Brivibas Street LV-1012 Riga LATVIA Tel.: +371 7011111 Fax: +371 7011112 Telex: 161253 CAPB LV SWIFT: LCBA LV 2X

22.69.12 CREDIT BANK OF LATVIA 114 Smilsu Street LV-1920 Riga LATVIA Tel.: +371 226631 Fax: +371 821094 Telex: 161303 CRED

22.69.13 GERMAN-LATVIAN BANK Kalku iela P. 0. Box 26

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LV-1 050 Riga LATVIA

THE OFFSHORE MANUAL & DIRECTORY

Tel.: +371 7242777 Fax: +371 7820160 Telex: 614471 ASDLB SU SWIFT: DLBR LV 2X 22.69-14 VILNIAUS BANKAS 12 Gedimino pr. LT-2600 Vilnius LITHUANIA Tel.: +370 2 610723 Fax: +370 2 626557 Telex: 261601 VILBK LT SWIFT: CBVI LT 2X 22.69.15 THE STATE COMMERCIAL BANK OF LITHUANIA 7 Basanaviciaus St. LT-2631 Vilnius LITHUANIA Tel.: +370 2 626872 Fax: +370 2 615428 Telex: 261346 OPERA LT SWIFT: BARU LT 2X 22.69.16 PARITATE BANK 4, Terbatas Str. LV-1 134 Riga LATVIA Tel.: +371 704 1300, 728 8433, 704 1352 (GMT +02:00, CET +01:00) Fax: +371 728 2981 Telex: 161381 PRTBK LV E-mail: post@paritate.ly Website: http://www.paritate.lv/ SWIFT: PRTT LV22 EAF sorting code: 99900363 Sprint: PARITATE.BANK/DUNSOFT BIC: PRTT LV21 Sprint: PARITATE.BANK/DUNSOFT

Paritate Bank was founded in 1992 and is Latvia's 1st largest bank in terms of assets. Offers remote banking tools and banking software to operate your account via the Internet. The bank provides multi-currency accounts, MasterCard secured credit cards and CirruslMaestro debit cards. You can also open a Merchant Account for VISA and MasterCard transactions. You can also invest in securities through the bank. Latvian law required banks to keep clients'data in secret. Client and/or account information can be disclosed only upon authorization of the account holder. Latvia almost entirely exempts foreign investors and depositors from local taxes.

22.69.17 ARUBA BANK Caya G. F. (Betico) Croes 41 P. 0. Box 192 Oranjestad ARUBA Tel.: +297 21558 Fax: +297 29152 Telex: 5040 ABANK

22.69.18 CARIBBEAN MERCANTILE BANK N.V. Caya Gilberto Francois Croes 53 P. 0. Box 28 Oranjestad ARUBA Tel.: +297 23118 Fax: +297 24373 Telex: 5041 CAMEB SWIFT: CMBAAWAX

22.69.19 THE DOMINI CORPORATION

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P.O. Box 2102 Roseau THE OFFSHORE MANUAL & DIRECTORY

COMMONWEALTH OF DOMINICA Tel.: +1 (767) 449-9681 Fax: +1 (767) 448-5015 E-mail: domini@domini-inc.com Website: http://www.domini-inc.com Offers processing of applications for Dominica's Economic Citizenship (Second Passport) programme to a prompt conclusion. Formation and administration of offshore companies (IBCs, offshore bank and insurance companies). Formation and administration of trusts. Registration and licensing of Internet Gaming Operations. Provision of directors, agent, officers and registered offices. Co-ordination of banking requirements and offshore credit card facilities. And many other additional services. 22.69.20 22.69.21 22.69.22 22.69.23 22.69.24 22.69.25

23TELECOMMUNICATIONS

Anonymous Email, Remailing and Telephone. Callback Services. Email Autoresponder Services. Email-To-Fax Services. Encryption Software. Fax-On-Demand Services. Fax Services. Internet Links to Search Engines and Resources. Internet Management and Publishing Services. Internet Domain Name Registration, Service Providers and Submission Services. Miscellaneous. Personal Telephone Numbers. Telecommunication Service Providers.

23.01 Anonymous Email, Remailing & Telephone

What is a remailer? A remailer is a computer service that privatizes your e-mail. A remailer allows you to send electronic mail to a Usenet news group or to a person without the recipient knowing your name or your e-mail address. To date, all popular remailers are free-of-charge. Why use a remailer? Maybe you are a computer engineer who wants to express opinions about computer products, opinions that your employer might hold against you. Possibly you live in a community that is violently intolerant of your social, political, or religious views. Perhaps you are seeking employment via the Internet and you don't want to jeopardize your present job. Possibly you want to place personal ads. Per chance you are a whistle-blower afraid of retaliation. Conceivably you feel that, if you criticize your government, Big Brother will monitor you. Maybe you do not want people "flaming" your corporate e-mail address. In short, there are many legitimate reasons why you, a law abiding person, might use remailers. To send an anonymous e-mail the procedure is easy. It involves sending your e-mail as usual except the "To:" address portion is replaced with that of the remailer and the first line of the text contains an extra line telling the remailer the onward and final destination. When the remailer receives the message this first line will be stripped out and put in the "To:" address portion. Your "From:" address will be blanked out anonymously. It is really quite quick and simple - take this example: 1): Enter your mail program. 2): In the "To:" recipient box type in the name of your remailer. 3): Fill in the subject line in any way you like, keep in mind though, some remailers remove the subject line. 4): In the body of the message, place two colons (::) side-by-side on the first line, all the way to the left (To work the colons must be in this position). 5): On the very next line, type the phrase "Request-Remailing-To: whoevergwhereever.com" (Type exactly for it to work i.e. with the indicated capitals and punctuation). An example: anonymous e-mail to CEO Bill Gates at Microsoft: To: remailer@alpha.c2.org Subject: HELLO! Text:::

THE OFFSHORE MANUAL & DIRECTORY

Request- Remailing-To: bilIg@microsoft.com Hello Bill! How are you? Bye-bye! 23.01.01 HOTMAIL

Website: http://www.hotmail.com Provides you with a FREE E-MAIL ADDRESS you get to keep for life. All you need is Internet access and a browser to send and retrieve your e-mail from anywhere in the world. Go to the Hotmail's website and register your account Your e-mail address will be youmame@hotmaii.com. To send and collect your e-mail you go to Hotmail's website and login your name and password.

23.01.02 BIGFOOT Website: http://www.biqfoot.com With over 100 million white page listings and 8 million e-mail addresses, finding people starts here... also a FREE, LIFETIME E-MAIL ADDRESS that never changes regardless of how you get your e-mail, youmame@bigfoot. com - FREE protection from junk e-mail! Plus... the Bigfoot privacy list.. Bigfoot claims to bean industry leader in matters of privacy.

23.01.03 http://www.nettoforward.com 23.01.04 GEOCITIES

Website: http://www.geocities.com FREE personal homepage program with 11 megabytes of space, subdirectories to help you organize your files, a full set of tools, technical support. GeoPlus - The Premium Membership (US$4.951month) with 25 megabytes storage space, a personal URL and more. GeoShops - The E-Commerce Solution (US$24.951month) with all the tools you need to create your own online store including real-time transaction processing.

23.01.05 remailer@replay.com 23.01.06 hfinney@shell.portal.com 23.01.07 remailer@alpha.org 23.01.08 ANONYMIZER

8415 La Mesa Blvd. Suite 3 La Mesa, CA 91941 U. S. A. Tel.: +1 (619) 667-7969 Website: http://www.anonymizer.com "Many people use the Internet under the illusion that their actions are private and anonymous. Unfortunately, it isn't so! Every time you visit a site, you leave a calling card that reveals where you come from, what kind of computer you have, and other details about your identity and viewing habits. Most sites keep logs of all your visits. In many cases, this keeping of records may violate your right to privacy. Now, Anonymizer provides more than just anonymous web surfing. Anonymizer Email gives the world easy-to-use access to high security anonymous email. Stay tuned for new services, right around the corner.- anonymous web publishing under United States free speech laws, anonymous dialup in 8 major U.S. cities, secure protection of your Anonymizer connection, and large-scale licensing of the Anonymizer server.

23-01.09 ANONYMICER Website: http://anonymicer.home.pages.de/ Same system as the above.

23.01.10 PGPfone (Pretty Good Privacy Phone) Website: http://www.pgpi.com/opgpfone/ PGPfone is a software package that turns your desktop or notebook computer into a secure telephone. It uses speech compression and strong cryptography protocols to give you the ability to have a real-time secure telephone conversation. Secure voice calls are supported over the Internet, or through a direct modem-to-modem connection, or even over Apple Talk networks.

23-01 .11 PRIVACYWORLD ONLINE Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit

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cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM phones, and more!

23.01.12 OFFSHORE PROFIT CENTER

Fax: UK +44 (0)171 681-1270 Fax: USA +1 (407) 650-2513 E-mail: questions@offshoreprofit.nu Website: http://www.offshoreprofit.nu Freedom - Wealth - Privacy - Prestige - Profit. Learn how to set up foreign bank accounts, offshore corporations and trusts. How to obtain and use anonymous credit cards. How to get a legal second passport, and a driver's license in the name of your choice. How to become a Permanent Traveler, an Honorary Consul, or even a Prince! How to obtain anonymous GSM phones. And much more...

23.01.13 YAHOO! INC. 3420 Central Expressway, 2nd Floor Santa Clara, CA 95051 U.S.A. Tel.: +1 (408) 7313300 Fax: +1 (408) 731-3301 Website: http://www.yahoo.com

23.01.14 HUSHMAIL

Website: http://www.hushmail.com The world's first free, fully encrypted, web-based email system.

23.01.15 23.01.16 23.01.17 23.01.18 223.01.1 23.01.20

23.02 Callback Services

23.02.01 INTERFON P. 0. Box 2208 Fairfield, IA 52556 U. S. A. Tel.: 800-301 -0010 (US only) Tel.: +1 (515) 4722044 Fax: +1 (515) 472-0605 E-mail: interfon@4u.net Info Auto Responders: pdisk@stoneart.com & sites@stoneart.com Callback service and telephone service broker - up to 60% savings on international calls. Offers a variety of services, such as anonymous/untraceable callback service, prepaid and anonymous, refillable callback account, no revealing bills sent out - and much more.

23.02.02 GLOBAL COMMUNICATIONS 2001 Fax: +1 (407) 984-8090 Voice-mail: +1 (407) 984-5166 Why pay high prices ? Reduce your cellular cost by 65%. Keep your current carrier

23.02.03 KALLBACK

417 Second Avenue West Seattle, WA 98119

277

U. S. A. Tel.: +1 (206) 376-1948 Toll US: +1 (800) 959-5255 Fax: +1 (206) 376-1949 E-mail: info@kallback.com Website: http://www.kallback.com No deposit. No minimum. No set up fees. No VAT Instant activation. Fiber-optic networks. Itemized 6-second billing. Ideal for home, office, hotels and mobile phone.

23.02.04 NEW WORLD TELECOMMUNICATIONS 1402 Teaneck Road Suite 133 Teaneck, NJ 07666 U. S. A.

THE OFFSHORE MANUAL & DIRECTORY

Tel.: +1 (201) 996-1670 Fax (U.S.): +1 (201) 996-1870/(201) 488-5087 Fax (U.K.): +44 (0)171 360 5036 E-mail: newworld@newworldtele.com Website: http://www.newworldtele.com Save up to 80% on all international calls. No minimum, monthly fees or start-up costs. Multi-lingual operators, 6 second billing increments, itemized billing. Perfect for home, office, hotel, fax, or cellular phones.

23.02.05 ABLE ICC Limited 51 Clarence Road Windsor Berkshire SL4 5AX UNITED KINGDOM Tel.: +44 (0)1638 781060 Fax: +44 (0)1753 862080 No monthly fees, no start-up fees, and no pre-payment A Callback affiliate. Up to 60% saving on international calls

23.02.06 KALLMART 476 Highway Al A Satellite Beach, FL 32952 U. S. A. Tel.: +1 (407) 777-4222 Fax: +1 (407) 777-6411 E-mail: 76726.1743@compuserve.com Website: http://www.iypn.com/kalImart

23.02.07 PRIME CALL

Seattle, Washington U. S. A. Tel.: +1 (206) 328-0123 Tel. (US): (800) 698-1232 Fax: +1 (206) 328-7580 Fax (US): +1 (800) 698-1233 Website: http://www.primecall.com Save up to 70% on your international calls. No sign-up fees. Same rates apply from mobile phones.

23.02.08 PAN.LINK ENTERPRISES P. 0. Box 30410 SMB Grand Cayman CAYMAN ISLANDS Tel.: +1 (345) 947-9264 Fax: +1 (345) 947-7039 E-mail: ceo@panlink.net

Website: http://www.panlink.net

23.02.09 JUSTICE TECHNOLOGY CORPORATION One Justice Way Box 1110 El Segundo,

278

CA 90245 U. S. A. Tel.: +1 (310) 335-5262 Fax: +1 (310) 647-2866 Website: http://www.justicecorp.com Multi-lingual operators. Save up to 70%. Call from anywhere: home, office, on the road.

23.02.10 INTERNATIONAL TELCOM, LTD. 417 Second Avenue West Seattle, WA 98119 U. S. A. Tel.: +1 (206) 2848600 Fax: +1 (206) 270-0009 E-mail: info@ITLtd.net Website: http://www.ITLtd.net The parent company of callback. International callback services at competitive rates with callback. E-mail-to-Fax services and broadcast taxing from anywhere in the world to the U.S. for as little as 10 0 a minute with Faxaway. Cost effective corporate solutions

THE OFFSHORE MANUAL & DIRECTORY

with Kallnet. International calling centers, call conferencing and calling card platforms. Provide international telecommunication services with no initial investment, competitive commissions and co-op marketing support with reseller and wholesale programs.

23.02.11 NEW WORLD TELECOMMUNICATIONS 1402 Teaneck Road Suite 114 Teaneck, NJ 07666 U. S. A. Tel.: +1 (201) 287-8400 Fax: +1 (201) 287-8439 E-mail: info@newworldtele.com Website: http://www.newworldtele.com Save up to 80% on all international calls from home, office, hotel, fax, or cellular phones. Only 10 cents to call US, UK, France, Germany, Sweden, Norway, Australia, Canada from anywhere in the world (plus ultra low rates to all other destinations). Business to business agents welcome at tel: + 1 (201) 2878400.

23.02.12 TELIA A/S Ejby Industrivej 135 DK-2600 Glostrup DENMARK Tel.: +45 80 10 10 80 Fax: +45 88 33 10 80 Website: www.telia.dk The company behind the Danish 10 1 0-prefix discount dialing code.

23.02.13 TELEKOMPAGNIET

Att.: Mr. Jorgen Thomsen Skelmosevej 10 DK-2500 Valby DENMARK Tel.: +45 70 25 43 34 Fax: +45 70 25 10 50 Mobilephone: +45 20 84 61 90 E-mail: telekom@post1.tele.dk

23.02.14 GLOBAL ONE

Tel.: +1 (703) 689-5138 or +32 2 545 2000 Website: http://www.global-one.net Connect worldwide with Global One in association with Deutsche Telekom, France Telecom and Sprint.

23.02.15 CALL GLOBAL 1253 Highway A1A Satellite Beach, FL 32937

279

U. S. A. Tel.: +1 (407) 984-5166 Fax: +1 (407) 984-8090 E-mail: 76331.2567@compuserve.com A division of TeleData World Services. No deposits. No monthly fees. No pre-purchase. No contracts. Nothing to buy. Nothing to install. Bill for usage only.

23.02.16 MERCHANT SERVICES MARKETING GROUP 105 Wilson Drive Schwenksville, PA 19473 U.S.A. Tel.: +1 (800) 955-1892 Email: philip@bellatlantic.net MSMG is a registered agent for Connect America providing deeply discounted long distance services and calling cards. 8001888 numbers also available.

23.02.17 TELEPASSPORT 1212 Avenue of the Americas New York, NY 10036 U.S.A. Tel.: +1 (212) 703-0134 Fax: +1 (212) 704-9936 E-mail: info@telepassport.com Website: http://www.telepassport.com

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"Simply communicate from home, from the office, or while traveling. " Excellent commission program. Superior agent & customer support. Full-featured callback service. Travel card from over 35 countries. Specialised serviced from Eastern Europe, Middle East, Americas, Asia & Africa. Great quality/competitive prices. Proven track record since 1992.

23.02.18 UNITED WORLD TELECOM 2905 S. Federal Hwy. Delray Beach, FL 33483 U.S.A. Tel.: +1 (561) 2767156 Fax: +1 (561) 243-2634 E-mail: info@uwtcallback.com Website: http://www.uwtcallback.com Low intl. rates; high quality, prompt service; no fees; no commitment; office, home & cellular, fax, fax & modem.

23.02.19 NET2PHONE Tel.: +1 (718) 234-8228 Fax: +1 (520) 940-1176 E-mail: n2p3@usa.com Website: http://www.net2phone.com 4.9 cents a minute calls to the USA from anywhere in the world!

23.02.20 EUROCOMMS LTD.

Western House 59 Hinckley Road Leicester LE3 OTB UNITED KINGDOM Tel.: +44 (0)1652 618131 Fax: +44 (0)1652 618147 E-mail: eurocomm@aol.com Website: http://www.eurocomm.co.uk "Up to and over half price on international calls. Use our service in over 230 countries.

23.02.21 23.02.22 23.02.23 23.02.24 23.02.25

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23.03 Email Autoresponder/Mailbot Services An auto responder is an e-mailbox that automatically replies to incoming e-mail by sending a

pre-established text file to your potential customers. For example, customers sending an e- mail to prices@yourcompany.com. would automatically receive your price list.

23.03.01 ADVANCED CONCEPTS & MSI VIRTUAL SERVER WEBSITES Att.: Mr. Robert Welch P. 0. Box 16248 Lubbock, TX 79490-6248 U. S. A. Tel.: +1 (800) 261-3368 & +1 (806) 894-9147 Fax: +1 (806) 894-8764 E-mail: staff @advancedconcepts.com Website: http://advancedconcepts.com Provides free registration of your domain name through MS1 when you set up any one of their e-mail auto responder or virtual webserver accounts. Single user with five auto responders - US$29 a month plus a one-time setup fee of US$50 for 12 months. Advanced Concepts has five different programs on offer to serve every need. When you register your domain name through MSI Virtual Server Websites you are automatically provided with two URL's, one with and one without the three w's prefix.

23.03.02 NETMASTER, INC. PO Box 81061 Austin, TX 78708-1061 U. S. A. E-mail: netmaster@net-master.com Website: http://www.net-master.com AutoMail Responder is a program running on Netmaster's Internet server which can help you automate your business. It is designed to receive e-mail, automatically reads

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the e-mail address of the sender and then almost instantly sends them back your text information. Setup charges: US$15, monthly charges: US$10 which include two auto responders.

23.03.03 SMARTBOT Website: http://www.smartbot.net FREE powerful auto responders: unlimited automatic follow-ups, personalized responses, Opt-In list builder.

23.03.04 EDSON ENTERPRISES Website: http://edsonent.com Low cost e-mail services, Internet presence and auto responders starting at only US$5 a year.

23.03.05

23.04 Email-To-Fax Services

23.04.01 INTERNATIONAL TELCOM, LTD. 417 Second Avenue West Seattle, WA 98119 U. S. A. Tel.: +1 (206) 2848600 Fax: +1 (206) 270-0009 E-mail: info@ITLtd.net Website: http://www. ITLtd. net The parent company of callback. International callback services at competitive rates with callback. E-mail-to-Fax services and broadcast taxing from anywhere in the world to the U.S. for as little as 10 cents with Faxaway. Cost effective corporate solutions with Kallnet. International calling centers, call conferencing and calling card platforms. Provide international telecommunication services with no initial investment, competitive commissions and co-op marketing support with reseller and wholesale programs.

23.04.02 FAXAWAY Fax: +1 (206) 301-7500

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E-mail: admin@faxaway.com Website: http://www.faxaway.com Faxaway is a service of International Telcom, Ltd. An easy and cost effective email to fax service, allowing anyone with an email account to send faxes anywhere in the world at a fraction of the cost of conventional taxing. How it works: just send an Internet email message To: faxnumber@faxaway.com, making sure to include the country code and area code of the recipient. The email arrives at Faxaway's Internet Node in the U.S. and is faxed through state-of-the-art high-speed equipment to the proper destination. After registering as a Faxaway user, you may send many different types of email attachments.

23.04.03 THE PHONE COMPANY Website: http://www.tpc.int "Remote Printing", more commonly known as "TPC.INT", "E-mail to FAX", efax, etc. This site allows you to send facsimile for free to areas which are covered by the project. The Phone Company's website contains HTMLforms for faxing people through the Internet, at no cost to you (only what you are already paying to access the website).

23.04.04 23.04.05

23.05 Encryption Software 23.05.01 PRETTY GOOD PRIVACY/PGP

Website: http://www.nai.com PGP, originally from Phil's (Philip Zimmermann) Pretty Good Software, is a high security cryptographic software application for MSDOS, UNIX, VAX/VMS, and other computers. PGP allows people to exchange files or messages with privacy, authentication, and convenience. Privacy means that only those intended to receive a message can read it Authentication means that messages that appear to be from a particular person can only have originated from that person. Convenience means that privacy and authentication are provided without the hassles of managing keys associated with conventional cryptographic software. No secure channels are needed to exchange keys between users, which makes PGP much easier to use. This is because PGP is based on a powerful new technology called public key cryptography. In public key cryptosystems, everyone has two related complementary keys, a publicly revealed key and a secret key (also frequently called a private key). Each key unlocks the code that the other key makes. Knowing the public key does not help you deduce

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the corresponding secret key. The public key can be published and widely disseminated across a communications network. This protocol provides privacy without the need for the same kind of secure channels that a conventional cryptosystem requires. Anyone can use a recipient's public key to encrypt a message to that person, and that recipient uses her own corresponding secret key to decrypt that message. No one but the recipient can decrypt it, because no one else has access to that secret key. Not even the person who encrypted the message can decrypt it. Message authentication is also provided. The sender's own secret key can be used to encrypt a message, thereby signing it. This creates a digital signature of a message, which the recipient (or anyone else) can check by using the sender's public key to decrypt it. This proves that the sender was the true originator of the message, and that the message has not been subsequently altered by anyone else, because the sender alone possesses the secret key that made that signature. PGP's classic version 2.6.3i can be downloaded free from PGP's Web site at: http://www.nai.com/download/downloads (U.S. & Canadian residents only) along with a user's guide and information on other PGP software. There are two version of PGP, the US version and an international version. The international one can be downloaded at:http://web.mit.edu/network.pgp.html PGPhone - Pretty Good Privacy Phone: http://web. mit.edu/network/pgpfone/.

23.05.02 POPULAR CRYPTOGRAPHY/PRIVATE IDAHO Att.: Mr. Joel McNamara E-mail: Website: http://www.eskimo.com/"joelm/ Popular Cryptography contains tools, resources, and a variety of information designed to help you enhance your online privacy. Free software, such as the much acclaimed Private Idaho, a popular PGP front-end is available which gives the DOS version of PGP Windows utility. Also available are e-mail spam filters.

23.05.03 Http://www.vahoo.com/Law/Privacy Links to Websites on U.S. government laws on computer privacy, security and encryption.

23.05.04 MY LOCK MY KEY Website: http://www.crypto.com/

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23.05-05 23.06 Fax-On-Demand Services Fax-On-Demand is an exciting new technology that allows you to store your written text or graphic information for retrieval by fax.

23.06.01 MESSAGEX BUSINESS SERVICES Tel: +1 (302) 996-5800 Tel. (U.S.): (800) 441-0360 Fax: +1 (302) 9965818 Fax (U.S.): (800) 423-0423 Fax-On-Demand Hotline Number: 1st - call: +1 (302) 996-5825 from any fax machine, 2nd - enter: 140 Customized telemessaging services including live telephone answering service, fax-on demand applications, voice mail applications, inbound order taking service. Fax-On-Demand is an exciting new technology that allows you to store your written text or graphic information for retrieval by fax. Your custom information is assigned a unique extension number that any caller can access by dialing the Fax-On-Demand Hotline entering your unique extension number, and listening to a short menu that the system guides them through. Using a touch-tone telephone from any fax machine in the world, your caller enters your extension number, and your information is automatically taxed to your caller in a matter of seconds. Costs only US$25 per month.

23.06.02 FAXBACK Att.: Mr. Rob Kahrmann 1100 N.W. Compton Drive Second Floor Beaverton, OR 97006 U. S. A. Tel.: +1 (503) 690-6398 Fax: +1 (503) 690-6399 FaxBack DemoLine: +1 (800) FAXBACK Website: http://www.faxback.com FaxBack is the leader in the Fax-On-Demand industry and also offers full featured LAN

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based FaxServer with full integration with the World Wide Web which enables your website to provide fax retrieval features accessed through popular web browsers.

23.06.03 23.06.04 23.06.05

23.07 Fax Services 23.07.01 FAXSAV GLOBAL NETWORK

E-mail: international@faxsav.com Website: http://www.faxsav.com/ The world's premier Internet taxing network, provides the most dependable, versatile and low-cost taxing by sending your faxes over the Internet to the FaxSav network for delivery to fax machines worldwide. FaxSav's GIobal Network saves you money and ensures accountability for your faxes. Whether your company uses fax machines, email addressing, desktop drivers or scanners, FaxSav has the solution that fits your business needs. FaxMailer is a simple email addressing capability that gives every fax machine an email address: "faxnumber@faxsav.com" - now you can conveniently reach those people who don't have email accounts. FaxSav Broadcast Services easily distribute the same document to thousands of fax machines at the same time from your fax machine, desktop, modem or server located in the US with FaxSav EZ-List Broadcast. FaxSav Fax to- Fax Services: fax from your fax machine, fax server, or fax modem located in the US to anywhere in the world and gain all the benefits of an enhanced fax service at low Internet based rates. FaxSav offers many other customized corporate applications.

23.07.02 SWIFTNET LTD. Tel.: +44 (0)181 446-9494 Fax: +44 (0)181 446-7010 E-mail: swiftnet.ltd@swiftnet.co.uk Website: http://www.swiftnet.co.uk Internet fax service. Save up to 80% on your fax bills.

23.07.03 EASYNET LTD. E-mail: faxmaster@easyfax. net Website: http://easyfax.net/ Easyfax is a WEB based FAX system. Easyfax is NOT an EMAIL based FAX system.

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23.07.05 23.08 Internet Links to Search Engines and Resources

23.08.01 http://www.altavista.com The best search engine on the Internet. Access to 30+ million web pages and 4,000,000 news messages from 14,000 Usenet Newsgroups. You can also check who's linked to you.

23.08.02 http://www.yahoo.com What else can you say? Everyone know Yahoo. A menu style directory to the Internet. A HUGE site with MANY links and resources.

23.08.03 http://www.webcrawler.com One of the most popular search engines. Americas Online's spider. Not bad but not great. Standard web search with very little else. WebCrawler assumes that you're most interested in results that contain all of the words you typed and gives them a higher relevance score so they appear at the top of the list. Check out section on Advanced Searching.

23.08.04 http://www.lycos.com Lycos Inc., an Internet exploration company, was founded specifically to find, index and filter information on the Internet and World Wide Web. Besides its topic- or word specific searching, Lycos now offers users the ability to search specifically for pictures and sounds available on the Web. In addition, the Lycos services include Point Reviews, critical assessments of Web sites; Lycos cataloged over 34 Million URL's.

23.08.05 http://www.hotbot.com HotWired/lnktomi uses a high-performance indexer that processes the full text of your page. The indexer generates a short abstract for your page, and adds it to a proprietary database that remembers which documents contain which words.

23.08.06 http://www.botspot.com Bot Spot is the Spot for ALL bots on the net

23.08.07 http://www.informant.dartmouth.edu. THE OFFSHORE MANUAL & DIRECTORY

The Informant is a notification service that works by entering keywords. It conducts a search and notifies you byemail when it finds relevant URL's. It also monitors target URL's for changes.

23.08.08 http://www.wolfman.cs.washinciton.edu MetaCrawler works by querying a number of existing, free search engines, organizes the results into a uniform format, and displays them. With MetaCrawler you can also have the option of scoring hits, so that the sorted list that is displayed can be sorted by a number of different ways, such as locality, region, and organization.

23.08.09 http://www.newtoo.manifest.com What's New Too is one of the most up-to-date and fastest growing resources on the net! Posts an average of over 500 new and unique announcements every day, all within 36 hours of submission.

23.08.10 http://www.deeanews.com DejaNews:Search Usenet. 80 million articles, 15,000 newsgroups - No one else in the universe has so much online searchable Usenet. You can also spy on anyone's Usenet postings.

23.08.11 http://www.forumone.com Forum One is a guide to online discussion forums on the World Wide Web. Forum One catalogues over 37,000 separate discussion forum topics ('threads') in current events, public policy, entertainment, finance, sports, society, and many other themes (gardening, travel, philosophy, farming... you get the idea!).

23.08.12 http://www.iTools.com/research-it/research-it.html Research It. A GREAT reference guide!

23.08.13 http://www.askjeeves.com Ask Jeeves will get you the answer. A search engine that allows you to submit a question and it provides you with the best search engine to get the most info on that question.

23.08.14 http://www.rawspace.com/askiones/address.htm Over 11300 celebrity addresses. One of the most fun way to collect celebrity autographs is through the mail. In the following links I have listed over 1,300 celebrity addresses. The addresses were obtained from various publications and Internet sites.

23.08.15 http://www.fastsearch.com The Law Engine is dedicated to providing the best on-line legal search sources available. In a quick, easy-to-view, single-page format! Sponsored by the law firm of Goldberger & Associates.

23.08.16 http://www.dreamscape.com The Virtual Reference Site contains over 2,500 of the most popular information reference locations and tools on the Web. The tools include Calculators, Dictionaries, Directories, Facts, Zip Codes,

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Maps, Books, Languages, Calendars, Sports, Jobs, Weather, Music, Autos, Travel, Populations, Events, White & Yellow Pages, Health, Humor, - plus many many more helpful tools to assist you.

23.08.17 http://www2.infoseek.com InfoSeek has found over 80 million unique URLs and indexed the full text of over 50 million so far. More importantly, Infoseek's Ultra technology only indexes the URLs that are meaningful.

23.08.18 http://www.search.com Surf the net with the Internet's top 11 search engines.

23.08.19 http://www.WorldPacies.com Your one-stop directory for telephone, email and web site connections. Look for. People - Businesses - Government. Use World Pages to reach more than 50 directories in over 30 countries. At Power Find search for email addresses, web site locations or by SIC codes.

23.08.20 http://www.odci.gov/cia/publications/nsolo/factbook/ The CIA factbook with statistics on every country in the world.

23.08.21 http://euroseek.net/(uk)/index.shtml EuroSeek - U. K Europe's premiere search engine. Search in 25 different languages.

23.08.22 http://www.vais.net/~traveltime/ Travel Time. A large database loaded with all kinds of travel information.

23.08.23 http://www.teleport.com/-Iinks/news.shtml World Newspapers. Tons of newspapers from around the world.

23.08.24 http://www.europages.com/g/request.html European Business Directory. Europages offers you a database of 150, 000 companies carefully selected from 25 European countries. Make an open-text search or search by

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activity sector, or alternatively search for name of the company in which you are interested. 23.08.25 http://www.fodors.com/

Fodor's Travellers Companion. The ultimate traveller's companion. 23.08.26 http://home.earthlink.net/-middleton/topten.html

The best genealogy links. Everything you need to know about who you are and where you came from. 23.08.27 http://english-www.hss.cmu.edu/reference/airlines-phone-numbers.txt

Airline 800 numbers in alphabetical order. 23.08.28 http://Icweb.loc.gov/homepage/ichp.html

The Library of Congress. A huge database with tons and tons of information. 23.08.29 http://www.netree.com/netbin/internetstats

Everything you need to know about the internet. 23.08.30 http://www.all-hotels.com/

10, 000 Hotels on the Web. A geographical meta-index of links to more than 10, 000 hotels. 23.08.31 http://w2.itn.net/airlines/

Aerlines of the World. 23.08.32 http://w3.one.net/~flypba/AIRLINES/airports/

Airports of the World. 23.08.33 http://ourworld.compuserve.com/homepages/Grambo/links.htm

International Postal Codes. Enter the town and country and this website gives you the correct postal code. 23.08.34 http://www.paranoia.com/fag/prostitution/

World Sex Guide. Travel a lot? This handy guide will tell you where to get into mischief in just about every town in the world. Some great tips for staying out of trouble also.

23.08.35 http://ppp.net/links/news/ The ultimate collection of news links: 4 100 worldwide newslinks! A huge site with tons of info. This is the largest site of its kind on the net.

23.08.36 http://Phone.vahoo.com Yahoo-People Lookup. Telephone directory which also allows search by number lookup.

23.08.37 http://www.amherst.edu/~atstarr/computers/finger.html Finger. Everything you need to know about fingering someone.

23.08.38 http://www.vsconnect.com/whois/ Is - Domain Search. See if your domain name is available. If not, see who has it. A great way to see who owns any domain.

23.08.39 http://sunsite.unc.edu/usenet-i/hier-s/top.html Search Usenet. A complete list of all Usenet newsgroups. Subscribe to the newsgroups of your choice.

23.08.40 http://www.tollfree.att.net/dir800/ A TT& T 800 Directory. There are more than 150, 000 businesses and organizations listed here and all of them offer toll-free numbers for your convenience. Just remember, when you call an 800 number, they have a record of your telephone number.

23.08.41 http://www.cedar.buffalo.edu/adserv.html

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National Address Server. Given a valid U.S. postal address, this server attempts to rewrite the address in the proper format along with the ZIP+4 code. If it is successful, you can retrieve a Postscript or a GIF file of the address for printing, with a barcode. You can also view a street map of the address, from 2 different Internet map sites (MapBlast and MapQuest).

23.08.42 http://www.Four11.com 411 Com. "The most comprehensive and impressive people finder on the Net". The Four 11 directory is a free online search and listing service. In addition to currently providing a complete U.S. telephone white pages directory and over 7 million unique email address listings, Four 11 includes address information about personal Web pages, Internet Telephone and video phone listings, digital business cards, and digital PGP certificates which enable secure email.

23.08.43 http://www.whowhere.com/org.html Where-Companies. Instantly find e-mail addresses of friends, family and associates from the most comprehensive and popular directory on the Net In addition. Who Where? Offers unique value-added services to provide powerful searching and enhanced privacy features. Phone Numbers & Addresses: A free directory assistance service that makes over 90 million U.S. residential phone listings available at your

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fingertips. 23.08.44 http://www.dowiones.com

Dow Jones Newswires. 23.08.45 http://vsconnect.com/whois/

Provides you with information of the owner(s) behind the Internet domain name. 23.08.46 http://www.iii.co.uk/ftmags/international

Comprehensive, up to date global news, reviews and product updates for active international investors and financial consultants. Part of the Financial Times Finance division.

23.08.47 http://www.iii.co.uk Interactive Investor. Detailed information on unit trusts, Peps, investment trusts, pensions, offshore funds, and mortgages.

23.08.48 http://www.ft.com The "Financial Times" website is enormous. Daily world news, along with access to the FT's companies and markets information. Reams of statistics on world indices, stocks, shares, bonds, figures, options, and funds - backed-up with comment and news.

23.08.49 http://www.find.co.uk "Financial Information Net Directory" is a huge amount of financial information available at the click of a mouse. The website is hypertext linked to a wide range of related company websites, so rather than trawling around the Internet for offshore sites come here and find them all.

23.08.50 http://www.micropal.com Acknowledged as the international leader in fund information and statistics. Micropal monitors some 38, 000 funds across the globe on a daily basis.

23.08.51 http://www.escapeartist.com An extensive site covering a huge range of topics related to the expatriate lifestyle.

23.08.52 http://www.scfgroup.com SCF Group is an international tax planning organisation

23.08.53 http://www.trustnet.co.uk Lists UK investment trusts, close-ended offshore funds, and US funds. Performance tables, management groups, world stock market indices, exchange rates, Top 10 hits, annual reports, and relevant publications all listed for free on a daily basis.

23.08.54 http://www.inatos.uk/conti If you are looking for a mortgage for a property anywhere in the world, then Conti - a licensed credit broker - can probably find one

23.08.55 http://www.fidelity.co.global The Fidelity site gives international financial advice and information on products and services for investors from certain countries or regions.

23.08.56 http://www.open.gov.u The British Government. Of interest perhaps to British expatriates only. Daily political news in the main, but also information about a wide range of subjects from governmental departments to UK councils and boroughs. Two indexes - Organizational and Functional - give useful shortcuts to thousands of subjects, from careers, customs, immigration, public records, taxes and Wales.

23.08.57 http://www.finexco-inti.co.uk Finexco International is a leading provider of financial advice and planning services for expatriates.

23.08.58 http://www.litpperweb.com Lipper Analytical Services is the New York equivalent of London-based Micropal (see 23.08.50). The site tracks the performance of 18,000 funds worldwide.

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23.08.59 http://www.coopers.com Prompt link facility to 450 related other related websites. The BBC, OECD, The Economist, SkyTV, The United Nations, The Wall Street Journal, and the World Bank are all there.

23.08.60 http://www.lloyds-offshore-bank.com The home page offers browsers an option to choose information for British expatriates and non- UK residents, and sets out general information about the advantages of banking offshore.

23.08.61 http://www.fnd.cz/offshore2 This site gives an overview of most major offshore centres and maintains a straight forward approach in its information. The site stresses the importance of choosing the right financial jurisdiction for offshore incorporation of companies and gives a detailed directory of costs and other details.

THE OFFSHORE MANUAL & DIRECTORY 23.08.62 http://www.itl.net

Jersey and Guernsey as offshore financial centres are the focus of this site. 23.08.63 http://cayman.com.ky/cayman

This site offers a range of information about the Cayman Islands as an offshore financial centre including acquisition of permanent resident status, business by category, getting married in the Caymans, immigration, real estate and the offshore financial industry in Cayman and as a whole.

23.08.64 http://www.arthurandersen.com Probably the most relevant thing for an expatriate about the Arthur Andersen website will be the International Executive Services (IES) pages. In a sub-page in IES called Living Abroad, you will find informative fists and guides to several popular countries, from India to Sweden.

23.08.65 http://www.switchboard.com Eliminates need to pay for 411 calls. Will find person or business with name, number and address. Tab picked up by advertising.

23.08.66 http://www.immigration-usa.com The largest and most popular immigration site on the Internet.

23.08.67 23.08.68 23-08-69 23.08.70

23.09 Internet Management & Publishing Services 23-09.01 INTELFAX LTD.

142 Lower Marsh GB-London SE1 7AE GREAT BRITAIN Tel.: +44 (0)171928 3044 Fax: +44 (0)171 928 1836 E-mail: intelfax@intelfax.co.uk Website: http://www.intelfax.co.uk Web publishing and design service and advertising on BBC World and BBC PrimeTeletext.

23.09.02 OFFSHORE INFORMATION SERVICES LTD. P. 0. Box 949 The Valley ANGUILLA British West Indies Tel.: +1 (809) 497-3255 Fax: +1 (809) 497-2756 E-mail: info@offshore.com.ai Website: http://www.offshore.com.ai/ Offshore Information Services is based in Anguilla and offers to set you up with a Virtual Internet Presence Offshore for many different uses. Here are some of the services on offer: e-mail account, ofisite/datahaven backup, mailing lists, unix account for web hosting and e-mail, virtual web site, virtual web site and corporation, room for your machine and net connection, domain-name for any machine on the net and retail for your information product.

23.09.03 SUNEAGLE INC. Box N942 Nassau THE BAHAMAS Tel.: +1 (242) 324-1093 Fax: +1 (242) 324-2932 Website: http://www.SunEagle.com.bs

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"SunEagle is a consulting firm in the Bahamas for international entrepreneurs, investors and software developers wishing to do Internet business from a tax-free country.

23.09.04 SUPERHIGHWAY CONSULTING, INC: 1580 S. Milwaukee Ave. Suite #320 Libertyville, IL 60048 U. S. A. Tel.: +1 (847) 918-9292 Fax: +1 (847) 918-9296

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Website: http://www.WebPromote.com Most people turn to the search engines and directories to start their search for a specific product or service. By establishing a presence here, you are greatly increasing the chances of bringing visitors to your site. Web Promote provides this service with submission of your site to the 200 top directories and search engines.

23.09.05 CYBERPROMOTION E-mail: Questions@CyberPromotion.com Website: http://www.CyberPromotion.com The company offers to register your website to 3 10 top search engines and directories for US$30 and you can submit your website to 25 top search engines and directories for free, among these Yahoo, Alta Vista, AOLNetFind, EuroSeek, HotBot, Lycos, and many more

23.09.06 23.09.07 23-09.08 23-09-09 23.09.10

23.10 Internet Name Registration, Service Providers & Submission Services. 23.10.01 NETWORK SOLUTIONS, INC:

PO Box 17305 Baltimore, MD 21297-0525 U. S. A. Tel. (toll-free USA & Canada): (888) 642-9675 Tel. Outside US: +1 (703) 742-0914 E-mail: info@internic.net Website: http://networksolutions.com, The internet domains are identified in the Domain Name Service, also known as the Domain Name System. A consortium between A T& T and Network Solutions, called WorldNIC (Internet Network Information Center),manages the task of registering addresses, or domain names for US$70 for two years/US$50/year thereafter;. edu and .org names are free. To query for the owner of an Internet domain name: http://www.networksolutions.com/cgi-bin/whois/whois.

23.10.02 COMPULINK INFORMATION EXCHANGE LTD. London House Llanrwst, Gwynedd LL26 OLD UNITED KINGDOM Tel.: +44 (0)1492 641 961 Fax: +44 (0)1492 641 538 E-mail: cixadmin@cix.net.uk Website: http://www.cix.net.uk Firstly, CIX is pronounced KICKS. CIX is a long-established electronic communications service that has been operating for over 10 years offering to use the service for conferencing, the Internet and email. In its simplest form CIX Conferencing is a method whereby groups of people can communicate with each other on a variety of topics without the constraints of time or geography. CIX will store messages waiting for you until the next time you log in and is available seven days a week, 24 hours per day.

23.10.03 WEBCOW! Tel.: +1 (707) 255.9330 Website: http://www.netmktg.com/altavist/index.htm Will register and submit your domain name directly to WorldNIC for a one time fee of US$50, from where you will be billed directly for US$70 which covers registration for the first two years. Your new domain name application will instantly be in WorldNIC's queue, taking precedence over a# subsequent requests. Normally, your application would otherwise go in line behind a "standing list" of

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over 4, 000 others waiting to be registered. WorldNIC currently takes 3-4 weeks to get to your request, Until you are ready to use or move your name to your domain, WebCow! Offers to maintain it on their servers. Indefinitely at no additional charge and supply a complementary "Under Construction" page satisfying WorldNIC's policy which requires a domain name be "in use" in order to remain registered. WebCow! has also a search facility available where you can get a free real-time lookup to check whether the domain name you want to register is available, and if not, who owns it.

23.10.04 ADVANCED CONCEPTS & MSI VIRTUAL SERVER WEBSITES Att.: Mr. Robert Welch

THE OFFSHORE MANUAL & DIRECTORY

P. 0. Box 16248 Lubbock, TX 79490-6248 U. S. A. Tel.: +1 (800) 261-3368 & +1 (806) 894-9147 Fax: +1 (806) 8948764 E-mail: staff@advancedconcepts.com Website: http://advancedconcepts.com Provides free registration of your domain name through MSI when you set up any one of their e-mail auto responder or virtual webserver accounts. Single user with five auto responders - US$29 a month plus a one timesetup fee of US$50 for 12 months. Advanced Concepts has five different programs on offer to serve every need. When you register your domain name through MSI Virtual Server Websites you are automatically provided with two URL's, one with and one without the three w's prefix.

23.10.05 NETNAMES 2 Kendall Place GB-London W1H 3AH GREAT BRITAIN Freephone: 0800 269049 Tel.: +44 (0)171 224 2017 Freephone: 0800 269049 Fax: +44 (0)171 224 4313 E-mail: netnames@netnames.com Website: http://www.netnames.com/ Netnames registers domain names for businesses in over 190 countries around the world for a one off fee.

23.10.06 NETLINK Tel.: +44 (0)171 831 8000 Website: http://www.netlink.co.uk UK's largest Internet Site provider.

23.10.07 FREEYELLOW Website: http://www.freeyellow.com Free website space and domain name hosting. Free website includes 12 Megs of free disk space, web site builder, graphics library, counter, order forms, auto responders (email-on-demand) and more!

23.10.08 ANGELFIRE Website: http://www.angelfire.com You get a URL that's easy to remember, fast page creation tools and web server technology.

23.10.09 GEOCITIES Website: http://www.geocities.com FREE personal homepage program with 11 megabytes of space, subdirectories to help you organize your files, a full set of tools, technical support. GeoPlus - The Premium Membership (US$4.95/month) with 25 megabytes storage space, a personal URL and more. GeoShops - The E-Commerce Solution (US$24.95/month) with all the tools you need to create your own online store including real-time transaction processing.

23.10.10 CORPORATE DOMAINS, INC. 1013 Centre Road Wilmington, DE 19805 U.S.A. Tel.: +1 (800) 877-4224 Fax: +1 (302) 636-5454 E-mail: info@corporatedomains.com Website: http://www.corporatedomains.com

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Corporate Domains, Inc. is a charter member of CORE, the Internet Council of Registrars. Corporate Domains and its affiliated companies have been serving the business community for almost 100 years and specialize in helping businesses cut through the red tape. Corporate Domains can help your business establish a presence on the Internet with a domain name of your own. FREE Internet Domain name registration to EA. R.N. memoers (refer to item 11. 06.12), a US$25 savings.

23.10.11 THE QUICKPAGES 12 North 12 th Street, Suite 400 Minneapolis, MN 55403 U.S.A.

THE OFFSHORE MANUAL & DIRECTORY

Tel.: +1 (800) 311-2707, ext. 128 Receive a complete business Internet web site. Designed, hosted and promoted for just US$50 per month. The QuickPages has brought over 60,000 small businesses onto the Internet Take advantage of this special EA. R. N. (refer to item 11. 06.12) offer and we will waive your set up fee, you save US$50.

23.10.12 EDSON ENTERPRISES Website: http://edsonent.com Low cost e-mail services, Internet presence and auto responders starting at only US$5 a year.

23.10.13 MYSITE.COM Website: http://www.mysite.com Your own web page on the Internet, without restriction to content, updates, and access your own Email box that has your own name on it for a monthly fee of US$8,33.

23.10.14 WEBJUMP Website: http://www.webjump.com WebJump will host your entire site on ultra high performance servers for FREE. You'll get 25 MB of disk space with no limits on bandwidth and no setup fees. They simply place a banner ad on your web pages - that's it! In as little as 15 minutes, you can begin hosting with Webjump as: yoursite.webjump.com.

23.10.15 MAXPAGES Website: http://maxpages.com Free website, Free Guestbooks, Free Forms, No Cost, Create Multiple Pages, Over 9,000 Images to Choose From, Automatic Table of Contents Generation, Visitor Counter, Background Images, Millions of Colors,, and more... Build your own site in just 5 minutes!

23.10.16 PRONTOMAIL Website: http://www.prontomail.com Free website and e-mail.

23.10.17 WEB COMMUNICATIONS Tel.: +1-888-8WEBCOM E-mail: sales@webcom.com Website: http://www.webcom.com "Get your unique domain name before someone else does. More than 30, 000 domain names are reserved every week in the U.S. alone! Reserve any new domain, or bring a name you already own to us and you can park it at WebCom for US$49.95 for two years!"

23.10.18 INTERNET USERS SOCIETY NIUE Tel.: +683 4237 Fax: +683 4222 Mobile: +683 1157 E-mail: postmaster@niue.nu Register your own. NU domain.

23.10.19 23.10.20

23.11 Miscellaneous 23.11.01 PT SHAMROCK LTD.

PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and

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select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations. Order their free report on anonymous phone and fax untraceable phone-GSM and taxing.

THE OFFSHORE MANUAL & DIRECTORY

23.11.02 THE CODEX/SPYKING Codex Publishing 2472 Broadway Suite 328 New York City, NY 10025 U. S. A. Tel.: +1 (917) 277-1983 E-mail: SpyKing@thecodex.com Website: http://www.thecodex.com/search.html Search, Stalk & Surveil the Net on the Information Superhighway - everything you need to find information on anyone, anyplace or anything is located on Spyking's website featuring about 200 search engines, spiders, Web crawlers and bots. Codex Publishing also publishes two remarkable books: "The Stalker's HandBook" forUS$49.95 offering advice on "how to find out about everything you ever wanted to know about anyone, anywhere, anyplace ... anytime you want... " and the "CrookBook" for US$75. 00 which is a complete guide to the tools and techniques you'll need to find out anything on anyone... ".

23.11.03 GLOBAL PHONE LTD. Tel.: +44 (0)1483 420 690 Fax: +44 (0)1483 427 120 E-mail: sales@globalphone.com Website: http://www.global-phone.com "The world service for mobile phone hire in association with Vodaphone". Top quality mobile phone or SIM card hire for the international GSM network on arrival to, or departure fro, the UK. Delivered to hotel, home, office or airport on arrival.

23.11.04 REDCURVE LONDON OFFICES Att.: Mr. John Callis Suite 54 2 Lansdowne Road London W1X 8HK UNITED KINGDOM Tel.: +44 (0)7050 138272 Fax: +44 (0)7050 138273 E-mail: john@redcurve.com Website: http://www.redcurve.com Redcurve is a UK based facilitator of Telecomms, Internet, Website and Technology services, solutions and consulting.

23.11.05 THE INTERNATIONAL TELCOM REGISTRY Pennsylvania Ave. N.W. Suite 627 Washington, DC 20006 U. S. A. Tel.: +1 (202) 966-2500 Fax: +1 (202) 966-3500/2020 E-mail: 800@ITLtd.net Website: http://www.ITLtd.net/registry US 800 numbers are not protected internationally! Protect your presence internationally by registering your domestic (U.S.) 800 number for international use. A Worldwide 800 number allows your customers to call you toll-free by dialing the same, unique number from every major market in the world. Numbers are registered on a first come basis. Unregistered numbers are subject to appropriation by others.

23.11.06 IRIDIUM Website: http://www.iridium.com or http://www.iridium.it The ultimate mobile phone: A single, worldwide telephone number for callers to reach you virtually anywhere on the planet without even having to know where you are.

23.11.07 CURZON PRIVACY SERVICES E-mail: gsmsales@curzoninc.com

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Website: http://www.curzoninc.com Anonymous Swiss based (GSM) Sim cards. Get your own Swiss Number that can be used with most GSM cell phones; no ID; no applications; no deposit; no monthly billing; GSM900 standard, large size SIMM, price only US$850 includes 1,800 units of prepaid call time and courier delivery worldwide. Calls can be made and received worldwide. Whenever you make a call from a mobile phone you are leaving an "electronic trail"

THE OFFSHORE MANUAL & DIRECTORY

readily available to government agencies from your local telephone operator upon request. Phone calls are even often automatically scanned to monitor for "suspicious words " by various agencies' computer surveillance systems and then analyzed and the phone holder recorded in Big Brother's files of suspicious persons - guilty or not of any wrongdoing.

23.11.08 23.11.09 23.11.10

23.12 Personal Telephone Numbers A Personal Number is not connected to any particular phone, it is connected to a person. Your unique personal phone number may be the only number you will ever need. It automatically redirects your incoming calls to where you please - to the workplace, to home, on the mobile, or simply any international destination that you may happen to be.It can follow you from location to location, from country to country without the caller knowing your whereabouts. Simply redirect your calls when you wish not to be disturbed and retrieve messages when it is convenient for you. A personal access code ensures only you secure the routing of all calls. The ultimate in contact ability with the minimum in detect ability. 23.12.01 THE PERSONAL NUMBER COMPANY PLC

Tel.: +44 (0)7000 70 70 70 Website: http://www.pelsonalnumber.co.uk Provider of the UK based 07000 Personal Number (in association with Vodafone Group).

23-12.02 TCL COMMUNICATIONS Virtualplus The Capital Suite 5 Denmark Street GB-London WC2H 8LP ENGLAND Tel.: +44 (0)171 240 5412/+44 (0)7000 847233 Fax: +44 (0)171 240 4912/+44 (0)7000 847329 E-mail: tcl@cix.compulink.co.uk Website: http://www.compulink.co.uk/~tcl/07000.htm Operator of the UK based Personal Callsure 07050 Number. Optional Voice Mail, Paging and Fax Mailbox services. Another offer from this company is "The virtual Office Plan" which includes your own London "office" - confidential mail drop, 24 hour phone answering, anonymous E-mail, and a free Web Site. Also Web Site design to your specifications and maintenance.

23.12.03 23.12.04 23.12.05

23.13 Telecommunication Service Providers 23.13.01 JFAX.COM

60 Spring Street New York, NY 10012 U. S. A. Toll Free (US Orders only): +1 888-GET-JFAX Tel.: +1 (310) 966-1818 E-mail: sales@jfax.net Website: http://ifax.com Your office in Cyberspace: For a one-time setup fee of US$15 and just US$12.50 a month, you get a JFAX phone number in any city on the JFAX global network and unlimited number of inbound voice mail and faxes in over 50 major cities and area codes around the globe. Faxes and phone calls are compressed into a digital file and e-mailed to you wherever you may be. An offshore company run from your back-room can seem like a world-wide corporation. This is how JFAX works: Someone sends you a fax or leaves a voice-mail message on your unique JFAX phone/fax number. The audio or fax is compressed and rushed via the Internet to your e-mail. You listen to the original audio message or view the original fax, complete with graphics, on free software from JFAX

23.13.02 23.13.03

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23.13.04 23.13.05

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24TITLESOFNOBILITY

Attached to Land. Available for Promotion of Commercial Products and Services. Through Adoption/Marriage. Thorough Brokers/Intermediaries/Transfer from a Noble/Princely Family. Through Genealogy Tracing. Through Patent Letters.

24.01 Attached to Land 24.01.01 BURKE'S PEERAGE

Brooks Marketing Limited 209, St John's Hill London SW 11 1TH ENGLAND Tel.: +44 (0)171 924 5132 Fax: +44 (0)171 924 3369 E-mail: BurkesPeer@aol.com Burke's Peerage has published the history of the aristocratic and noble families of Europe since 1826. To acquire an authentic ancient Scottish Baronial Title or French Title of Marquis, Count or Baron, contact Burke's Peerage.

24.01.02 24.01.03

24.02 Available for Promotion of Commercial Products and Services 24.02.01 24.02.02 24.02.03

24.03 Through Adoption/Marriage 24.03.01 THE HONORABLE CONSUL DR. DOE FOUNDATION

Clasificador 6 Vina del Mar CHILE Tel./Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl Website: http://www.aclaris.cl/consuldoe/english.htm "Emporium For Instant Prestige. " Provides: titles of nobility (you can even become Prince of Sayn -Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, maildrops, awards and more!

24.03.02 24.03.03

24.04 Through Brokers/Intermediaries/Transfer from a Noble/Princely Family 24.04.01 GLOBAL MONEY CONSULTANTS PLC

Mailing address: P. 0. Box 70865 1 66 05 Athens GREECE Faxes: +416-3525168 & +3120-5241407 E-mail: 100413.3245@compuserve.com & gmc@global -money.com Websites: http://www.global-money.com & http://www.flagsofconvenience.com This company offers a wide range of products and services such as 2nd passports and dual nationality, university degrees, noble titles and awards, car and ship registration, anonymous bank accounts, immigration, new citizenships, camouflage passports, registration of international transportation companies and offshore companies, and more.

24.04.02 MANORIAL AUCTIONEERS LIMITED 104 Kennington Road GB-London SE1 1 6RE ENGLAND

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Tel.: +44 (0)171 582 1588 Tel.: +44 (0)171 582 7022

THE OFFSHORE MANUAL & DIRECTORY

It was through this auction house that Princess Di 's brother auctioned off some of his surplus titles, e. g. the Lordship of Wimbledon on June 26, 1996.

24.04.03 OFFSHORE PROFIT CENTER Fax: UK +44 (0)171 681-1270 Fax: USA +1 (407) 650-2513 E-mail: questions@offshoreprofit.nu Website: http://www.offshoreprofit.nu Freedom - Wealth - Privacy - Prestige - Profit: Learn how to set up foreign bank accounts, offshore corporations and trusts. How to obtain and use anonymous credit cards. How to get a legal second passport, and a driver's license in the name of your choice. How to become a Permanent Traveler, an Honorary Consul, or even a Prince! And much more...

24.04.04 THE HONORABLE CONSUL DR. DOE FOUNDATION Clasificador 6 Vina del Mar CHILE Tel./Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl Website: http://www.aclaris.cl/consuldoe/english.htm "Emporium For Instant Prestige. " Provides: titles of nobility (you can even become Prince of Sayn-Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, maildrops, awards and more!

24.04.05 HERITAGE BROKERS Tel.: +44 (0)1628 850562 Fax: +44 (0)1628 527623 Lord of Manor Titles. For sale by private treaty. Inheritable Lord and Ladyship of the Manor Titles possibly previously held by British Monarchs. Experience the difference a title can make. Scottish Laird Titles also available.

24.04.06 NOBLE TITLES Whispers Mouse Lane Steyning BN44 3LP GREAT BRITAIN Tel.: +44 (0)1903 879 350 Fax: +44 (0)1903 879 550 E-mail: titles@nobility.co.uk Website: http://www.nobility.co.uk "Become a Lord or Lady - join the privileged world of the titled few by obtaining a researched Inheritable Manor Title.

24.04.07 24.04.08 24.04.09 24.04.10

24.05 Thorough Genealogy Tracing 24.05.01 24.05.02 24.05.03

24.06 Through Patent Letters 24.06.01 24.06.02 24.06.03

25TRAVELAGENTSTATUS 25.01 Travel Agent Status/ID

Legal and total valid independent travel agent status entitling you to large hotel, airline and car rental discounts (often 50% +). It includes a travel agent ID card which has a PIN code so that your authenticity can be verified. 25.01.01 ROLO SPECIALTY TRAVEL

41 Beacon Road Port Melbourne,

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Victoria 3207 THE OFFSHORE MANUAL & DIRECTORY

AUSTRALIA Tel.: +61 3018 037511 Fax: +61 39 529 1298 E-mail: bernadet@cougar.vut.edu.au Join the fully licensed, accredited and bonded Airline Reporting Corporation (ARC) and International Airlines Travel Agent (IATA) service travel agency, endorsed by the worlds major airlines, and recognised by hotels, cruise lines and car rentals. Upon joining your personal AARC/IATA number appears prominently appears prominently on your travel I.D. card which also contains a Personal Identification Number that allows you to be verified 24 hours a day as being affiliated with the Cruise Line International Association and the Association of Retail Travel Agents. Price: US$495. 00.

25.01.02 TAXBOMBER.COM Bangkok, Thailand E-mail: notax@taxbomber.com Website: http://www.taxbomber.com/index.html

Tax Bomber is dedicated to helping you to help yourself with the right tax free privacy tools, including untraceable asset protection (anonymous banking), international ID cards, second passports, residencies, tax free companies and no name no ID ATM and credit cards, privacy news, and a whole lot more you're government would rather you not know about!

25.01.03 PT SHAMROCK LTD.

PT Shamrock Limited Suite # 79 184 Lower Rathmines Road, Rathmines Dublin D6, Ireland E-mail: ptshamrock@ptshamrock.com Website: http://www.pttshamrock.com Long time tested and trusted Offshore provider and promoters of the latest addition to the PT concept- the PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of its PT information network free of charge. Visit PT Shamrock's website and select any or all of their 22 privacy and wealth acquisition and preservation reports e-mailed to you automatically via auto responders on subjects ranging from anonymous corporations and A TM cards, Swiss bank accounts, 2nd passports and citizenship from numerous countries, free banking guide, confidential bank introductions, anonymous offshore corporations, anonymous credit cards, secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations secured credit cards to driver's licenses - plus much, much more! Also on offer are personal asset protection consultations. Order their free report on how to obtain Travel Agency ID and make money and get discounts with your own travel.

25.01.04 PRIVACYWORLD ONLINE Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM phones, and more!

25.01.05

26TRAVELDISCOUNT&BENEFITCARDS 26.01 International Travel Benefits

26.01.01 IAPA/International Airline Passengers Association P. 0. Box 380

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Croydon Surrey CR9 2ZQ

THE OFFSHORE MANUAL & DIRECTORY

UNITED KINGDOM Tel.: +44 (0)181 681 6555 Fax: +44 (0)181 681 0234 E-mail: info@iapa.co.uk Telex: 8813743 IAPA G International travel benefits: savings of up to 50% at over 5,000 major hotels worldwide, up to 30% savings with leading car rental companies, membership provides you with up to US$2, 000, 000 Travel Accident Protection Insurance free, VIP airport lounge access program, business centers.

26.01.02 PRIORITY PASS P.O. Box 120 Croydon CR9 4NU ENGLAND Tel.: +44 0(20) 8680 1338 Fax: +44 0(20) 8688 6191 E-mail: info@prioritypass.co.uk Website: http://www.priority.com Enjoy access to over 260 airport VIP lounges the world over! Annual membership fee: US$99/£69. Personal lounge visit fee: US$21/E 14. Guest lounge visit fee: US$2 1/£ 14.

26.01.03 26.01.04 26.01.05 27UNIVERSITYDEGREES

Degrees by Mail: Through Distance- Learning/Life- and Academic-Experience. Doctoral Degrees. Honorary Awards.

27.01 Degrees by Mail: Through Distance- Learning/ Life- & Academic Experience

Having the right diploma can open doors for you that might otherwise remain closed forever. Improve your skills by distance-learning and gain formal recognition of your life work, thus improving your status and employment prospects. It is a fact of life that "having the right paper qualifications" is often more important than knowledge and experience in a specific field.

27.01.01 PACIFIC WESTERN UNIVERSITY 1210 Auahi Street Honolulu, HI 968144922 U. S. A. Toll Free (USA): (800) 423-3244, ext. 137 Freephone (UK): 0800-960-413 Tel.: +1 (808) 597-1909 Fax: +1 (310) 471-6456 E-mail: admissions@pwu.com Website: http://www.pwu-hi.edu Degrees awarded for work, life and academic experience. Earn your bachelor's, master's or doctorate degree by utilizing your life and work experience. No classroom attendance required. Through convenient home study. Free evaluation.

27.01.02 MARLBOROUGH UNIVERSITY Dean: David Maxwell-Weaver Academic & Administrative Headquarters: 24 College Lane GIBRALTAR Tel.: +350 42642 E-mail: 106123.3540@compuserve.com Marlborough University is a non campus university and specializes in distance learning and course modules are structured to the specific requirements of learners like you. Full credit is given for work and life-experience. Honorary degrees may be bestowed upon outstanding applicants. Also offers "Dr Bear's Guide to Earning College Degrees Nontraditionally" A 336 page guide to over 1, 600 academic institutions - most of them genuine, many of them dodgy, and some downright fraudulent who offer degrees by home study, degrees by examination, degrees based on life experience learning. Bachelor's, Maste's, Doctorates, Law, Medicine. Titles for sale. Honorary doctorates.

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THE OFFSHORE MANUAL & DIRECTORY 27.01.03 GLOBAL MONEY CONSULTANTS PLC

Mailing address: P. 0. Box 70865 166 05 Athens GREECE Faxes: +416-3525168 & +3120-5241407 E-mail: 100413.3245@compuserve.com & gmc@global-money.com Websites: http://www.global-money.com & http://www.flagsofconvenience.com This company offers a wide range of products and services such as 2nd passports and dual nationality, university degrees, noble titles and awards, car and ship registration, anonymous bank accounts, immigration, new citizenships, camouflage passports, registration of international transportation companies and offshore companies, and more.

27.01.04 THE FREEBOOTER Att.: Henry Morgan, Editor P. 0. Box 191 St Peter Port GUERNSEY GY1 4NL Channel Islands Fax: +44 (0)171 223 4295 E-mail: henrymorgan@freebooter.com Website: http://www.freebooter.com

27.01.05 PT SHAMROCK & ASSOCIATE S Att ”Mick Adams” E-mail: ptshamrock@ptshamrock.com Websites: http://www.ptshamrock.com (Home Page)/http://www.ptshamrock.com/auto-text.htmI (Free Reports)/ http://www.ptshamrock.com/invisible.html Trinity College and University degrees can be obtained through Cores A G.

27.01.06 UNIVERSITY OF LONDON Thornhaugh Street GB-London WC1 H OXG ENGLAND Tel.: +44 (0)171 323 6366 Fax: +44 (0)171 637 7075 E-mail: cieeuol@soas.ac.uk Website: http://www.soas.ac.uk/Centres/CIEE/ Distance-learning programmes. Centre for international education in economics.

27.01.07 LA SALLE UNIVERSITY Mandeville, LA 70470-4000 U. S. A. Tel.: +1 (504) 626-8904 Fax: +1 (504) 6242951 External degrees: BA/BS, MS/MBA and PhD/JD. Degree credit for work/life experience. No class attendance.

27.01.08 CENTURY UNIVERSITY 6400 Uptown Blvd. NE, Suite 398-W Albuquerque, NM 87110 U. S. A. Fax: +1 (505) 889-2750 Complete your BS, MA, MBA and PhD. Send or fax your resume for no-cost evaluation.

27.01.09 ISIM UNIVERSITY 501 S. Cherry St., Office 350 Denver, CO 80222 U. S. A. Tel.: +1 (303) 333-4224 Fax: +1 (303) 336-1144 E-mail: admissions@isimu.edu Website: http://www.isimu.edu

THE OFFSHORE MANUAL & DIRECTORY

MBA and MS degrees through distance education. 27.01.10 PRIVACYWORLD ONLINE

Tokyo, Japan E-mail: privacy@privacyworld.com Website: http://www.privacyworld.com Long time and honest providers of comprehensive online guide on privacy tools, asset protection, tax reduction, offshore banking and many other things that will enable you to protect your ass and assets, such as second passports and citizenships, new identities, estate planning and asset protection for US citizens, passports and residency programs, offshore corporations, bank accounts, merchant accounts, anonymous ATM and MasterCard credit cards, official academic degrees, press card IDs, travel agent IDs, anonymous GSM phones, and more!

27.01.11 FINANCIAL PRIVACY CONSULTANTS CORP.

Nieuwe Haven 202 NL-2801 ED Gouda THE NETHERLANDS Tel./Fax: +31-20-524-1485 E-mail: kounselor@writeme.com Websites: http://www.privacyconsultants.com and full mirror site at: http://www.nauru-banker-net.com Offers the full range of products: 2nd passport specialist and citizenship, bank charters offshore companies, offshore bank accounts, diplomatic passports, merchant accounts, ID enhancers, camouflage passports, press passes, academic degrees and more. Order free product descriptions through instant e-mail auto-responders.

27.01.12 P.O. Box 9 Serck GUERNSEY Channel Islands Fax: +44 (0)1481 832515 E-mail: 106123.3540@compuserve.com A Dip. TEFL., MBA or PhD by distance learning/life experience/honourary award from US$400. New 336 page Report examines 1, 600+ non-traditional British and U.S. universities (including many widely advertised). Essential reading before enrolling.

27.01.13 THE HONORABLE CONSUL DR. DOE FOUNDATION Clasificador 6 Vina del Mar CHILE Tel./Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl Website: http://www.aclaris.cl/consuldoe/english.htm "Emporium For Instant Prestige. " Provides: titles of nobility (you can even become Prince of Sayn -Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, maildrops, awards and more!

27.01.14 KNIGHTSBRIDGE UNIVERSITY UK Administration Office Grove House Walls Hill Road Torquay TQ1 3LZ ENGLAND Tel.: +44 (0)1803 201830 Fax: +44 (0)1803 201831 E-mail: admin@knightsbridge-uni.com Website: http://www.knightsbridge-uni.com Earn a degree qualification at your own pace and from anywhere in the world. Distance learning Bachelor's, Master's and Doctorate programmes. Modular, Research and APL options available. No residency requirements and no formal examinations.

27.01-15 ST. GEORGE UNIVERSITY Tel.: +81 (88) 665-7037 Fax: +81 (88) 665-7039 E-mail: info@staeorgeuniversity.edu

Website: http://www.stgeorgeunviersity.edu

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Earn a recognized Bachelor's, Master's, Doctorate degree, legal and accredited

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through word or life experience. Or tutored on campus in Oxford, England. 27.01.16 NEWPORT UNIVERSITY

UK Campus University House 55 East Road London N1 6AH ENGLAND Tel.: +44 (0)171 253 1155 Fax: +44 (0)171 251 6610 E-mail: admissions@citycollege.ac.uk Website: http://www.citycollege.ac.uk Ideal distance learning: BBA, MBA, DBA, PhD, BA, MA, PhD (human behaviour). Programmes for mature students. A range of full-time courses also available. Start any time. Credit granted for other qualifications held and for work/life experience. Low fees.

27.01.17 27.01.18 27.01.19 27.01.20

27.02 Doctoral 27.02.01 THE IDENTITY GUY

1601 NW 97th SJO-2124 Unit C-1 01 Miami, FL 33102-5216 U.S.A. E-mail: cat@identityquy.com Website: http://www.identityguy.com Identification (ID's), second passports, camouflage passports, international driver's license, doctoral degrees.

27.02.02 THE HONORABLE CONSUL DR. DOE FOUNDATION Clasificador 6 Vina del Mar CHILE Tel./Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl Website: http://www.aclaris.cl/consuldoe/english.htm "Emporium For Instant Prestige. " Provides: titles of nobility (you can even become Prince of Sayn- Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, maildrops, awards and more!

27.02.03 27.03 Honorary Awards

27.03.01 THE HONORABLE CONSUL DR. DOE FOUNDATION Clasificador 6 Vina del Mar CHILE Tel./Fax: +56 32 815 990 E-mail: consuldr@aclaris.cl Website: http://www.aclaris.cl/consuldoe/english.htm "Emporium For Instant Prestige. " Provides: titles of nobility (you can even become Prince of Sayn- Wittgenstein through marriage - and shortly thereafter a quick divorce!), diplomatic passports, diplomatic positions, second passports, camouflage passports, second citizenships, IDs, university degrees, honorary doctorates, driver's licenses, military ranks, press cards, business references, medals, maildrops, awards and more!

27.03.02 27.03.03

28WEBSITES 28.01 Useful News, Offshore, PT and Related Websites 28.01.01 PTCLUB Hong Kong Fax: 852 3010 0980 E-mail” pt@ptclub.com Website: http://www.ptclub.com

Trusted long time source of everything a PT could want under the sun, including the kitchen sink. Passports, anonymous bank accounts and cards, etc.

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28.01.02 PT SHAMROCK http://www.ptshamrock.com

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Promoters of the latest addition to the PT concept, PTO (Portable Trades and Occupations). Get your complete PTO-education and membership of the PT information network free of charge. Visit PT Shamrock's website and select any or all of their 23 free privacy and wealth acquisition and preservation reports emailed to you instantly via auto responders.

28.01.03 IMSIL - DOES NOT EXIST ANYMORE! (island Management Services International Limited) http://www.imsil.com "The B V/ Specialists". Offers a wide range of PT services, such as incorporation of companies in the British Virgin Islands, Delaware, and Panama, nominee directors, Austrian "Sparbuch ", Visa credit cards and much more.

28.01.04 BALTIC BANKING GROUP http://www.balticbankinggroup.com Offshore and Tax Haven Financial and Tax Planning Services. Free book: 'International Finance: The Fundamentals of Economics'. Baltic Banking Group, through Baltic Trust Company PLC, also offers credit cards: Maestro, Visa and MasterCard.- regular, gold and platinum cards.

28.01.05 GLOBAL MONEY CONSULTANTS PLC http://www.global-money.com Offers a wide range of offshore products and services.

28.01.06 THE OFFSHORE CITIZEN http://www.offcit.com Highly recommended bi-monthly newsletter launched specifically to inform you of the many benefits offshore island life can provide. Up-to-date news on property, business, jobs, investments, companies and trusts.

28.01.07 EXPAT WORLD http://www.expatworld.org "World's Best Privacy, Secrecy, and Asset Protection Newsletter" . Features include: bureau (c) rat busting asset protection, banking passports, tax avoidance, loophole maneuvers, 2nd foreign passports, untraceable bank accounts, private telecommunications, camouflage passports.

28.01.08 THE FREEBOOTER http://www.freebooter.com Bi-monthly newsletter packed with information on just about every topic of interest to PTs designed to help you to 'Protect your ass and assets" as its subtitle states. Also, contains many useful PT advertisements.

28.01.09 OFFSHORE OUTLOOK http://www.offshore-outlook.com GinsGlobe Communications provides comprehensive information about the Offshore Financial Services Industry. It distributes this information globally through 'Offshore Outlook', a magazine available both in print and online on the Internet through subscription.

28.01.10 taxBOMBER http://www.taxbomber.com - taxBomber is a 100% online service where just about everything needed to become the complete PT is available, featuring the ultimate in privacy and independence tools: tax haven companies, anonymous bank accounts, international maildrops, financial survival strategies, 2nd citizenship, alternative identities, immigration programs, camouflage passports, legal tax avoidance, PT literature etc.

28.01.11 ORLANDO MAIL DROP http://www.orlandomaildrop.com/ Probably one of the world's best maildrops! Established 1981. A wide selection of PT literature is also available through Orlando Mail Drop. Visit their website to see the wide range of offers.

28.01.12 ESCAPE ARTIST http://www.escapeartist.com "Over 3,500 Pages of Resources for Expatriate & Freedom Seekers". The philosophy at Escape Artist is that they believe governments and their borders and the concept of government and borders are obsolete. We humans are only holding on to these concepts because we have no clear precedent to call forth to guide us. The concept of deterritorialization is new. Contains the largest EMBASSY RESOURCE and asset protection directories. The nation-state has ended. This website is meant to express that philosophy. The website is a must for any American considering emigrating. It contains indexes on South America, The Caribbean, Mexico & Central America, Asia Pacific, jobs overseas, tax havens, embassies & consulates, books on moving overseas, world trade resources, import/export to Latin America, offshore banks of the world, stock markets of the world, commercial index and search engines with all the relevant links - hundreds of them.

28.01.13 PRETTY GOOD PRIVACY (PGP) http://www.pgpi.org PGP, originally from Phil's (Philip Zimmermann) Pretty Good Software, is a high security cryptographic software application for MSDOS, UNIX, VAX/VMS, and other computers. PGP allows people to exchange files or messages with privacy, authentication, and convenience. Privacy means that only those intended to receive a

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message can read it. Authentication means that messages that appear to be from a particular person can only have originated from that person. Convenience means that privacy and authentication are provided without the hassels of managing keys associated with conventional cryptographic software. No secure channels are needed to exchange keys between users, which makes PGP much easier to use. This is because PGP is based on a powerful new technology called public key cryptography.

28.01.14 JFAX.COM http://www.ifax.com Your office in Cyberspace: fax and voice-mail for just US$12.50 per month. The first and by far most impressive Internet phone and fax service. JFAX gives you a local telephone number in any of over 50 cities and area codes in major cities around the globe - with still more to come. Faxes and phone calls are compressed into a digital file and instantly e-mailed to you wherever you may be. An offshore company run from your back-room can seem like a world-wide corporation.

28.01.15 OCRA (Overseas Company Registration Agents Limited) http://www.ocra.com "The World's Leading Offshore Company and Tax Planning Specialists" . Affiliated independent representatives in 21 countries. Established 1975. Services include a choice of over 750 ready-made companies, domiciliation and registered office facilities, arrangements of full nominee services, accountancy and audit services, bank introductions, offshore trusts and trustee services.

28.01.16 SCF GROUP http://www.scfgroup.com Operated and owned by U.K. & Western European qualified lawyers and accountants. One of the world's largest U.K and offshore company registration agents and tax consultancy firms with a full range of services at competitive fees with associate offices in Dublin, Moscow and Nicosia.

28.01.17 THE FIRM OF MARC HARRIS http://www.marc-harris.com Leading offshore service providers: discount stock brokerage, no load mutual funds, tax and estate planning, corporate, trust, foundation establishment and management, foreign exchange trading, offshore captive insurance companies, newsletter and internet publishing, as well as a full range of financial services at competitive services at competitive prices. Also expatriation and new citizenship services. See web site for details.

28.01.18 THE LIBRARY OF CONGRESS http://Icweb.clov/homenage/ichp.htmI A huge database with tons and tons of information.

28.01.19 FINCEN http://www.treas.gov/fincen/ Read the pages of the U.S. Government's Financial Crimes Enforcement Network and see how they view your rights to financial privacy, based on the spurious 'war on drugs' policy!

28.01.20 DIGICASH http://www.digicash.com/ DigiCash, the home of E-cash. All you need to know about e-cash payments over the Internet. Ideal from a privacy and security aspect.

28.01.21 E-GOLD e-gold is the best and most private internet commerce on earth. Try it and you'll be a believer! What is e-gold? e-gold is a monetary (payments) system which enables the use of gold as money. Gold & Silver, Inc. administers the system, serving as bailee for an inventory of gold coins and bars held in allocated storage by third party custodians. A quantity of e-gold constitutes title to a precise weight (fine) of this physical gold. The primary function of the system is to render payments, in gold (silver, platinum, or palladium), from one customer to another. A secure, convenient interface - Account Manager - is provided for customer entry of transaction orders. All cleared transactions entail an increment or decrement of one's e-metal balance. The system calculates exactly how much belongs to each particular customer by adding all such credits and debits. To obtain or use egold you much create an e-metal account. To do that, click on the above link!

28.01.22 CURZON PRIVACY SERVICES E-mail: info@curzoninc.com Website: http://www.curzoninc.com The PT friendly maildrop - offering numerous PT related products and services including private and confidential maildrop services, bank accounts, anonymous GSM cards and related publications. Find many useful links in our resources sections or visit "CPS Offshore Forums" - public web based forums on PT Lifestyle, Second Passports, Offshore Banking, Tax Havens and On-line Privacy.

28.01.23 THE WORLD FACTBOOK 1999 by CIA

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THE OFFSHORE MANUAL & DIRECTORY Website: http://www.odci.gov/cia/publications/factbook/index.html Tons and tons of useful information about all the countries on our planet. 28.01.24 28.01.25 28.01.26 28.01.27 28.01.28 28.01.29 28.01.30 28.01.31 28.01.32 28.01.33 28.01.34 28.01.35

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VIENNACONVENTION ONDIPLOMATICRELATIONS ANDOPTIONALPROTOCOLS

Done at Vienna, on 18 April 1961

The States Parties to the present Convention, Recalling that peoples of all nations from ancient times have recognized the status of diplomatic agents, Having in mind the purposes and principles of the Charter of the United Nations concerning the sovereign equality of States, the maintenance of international peace and security, and the promotion of friendly relations among nations, Believing that an international convention on diplomatic intercourse, privileges and immunities would contribute to the development of friendly relations among nations, irrespective of their differing constitutional and social systems, Realizing that the purpose of such privileges and immunities is not to benefit individuals but to ensure the efficient performance of the functions of diplomatic missions as representing States, Affirming that the rules of customary international law should continue to govern questions not expressly regulated by the provisions of the present Convention, Have agreed as follows:

Article I For the purpose of the present Convention, the following expressions shall have the meanings hereunder assigned to them: (a) the "head of the mission" is the person charged by the sending State with the duty of acting in that capacity; (b) the "members of the mission" are the head of the mission and the members of the staff of the mission; (c) the "members of the staff of the mission" are the members of the diplomatic staff, of the administrative and technical staff and of the service staff of the mission; (d) the "members of the diplomatic staff" are the members of the staff of the mission having diplomatic rank; (e) a "diplomatic agent" is the head of the mission or a member of the diplomatic staff of the mission; (f) the "members of the administrative and technical staff" are the members of the staff of the mission employed in the administrative and technical service of the mission; (g) the "members of the service staff" are the members of the staff of the mission in the domestic service of the mission; (h) a "private servant" is a person who is in the domestic service of a member of the mission and who is not an employee of the sending State; (i) the "premises of the mission" are the buildings or parts of buildings and the land ancillary thereto, irrespective of ownership, used for the purposes of the mission including the residence of the head of the mission.

Article 2 The establishment of diplomatic relations between States, and of permanent diplomatic missions, takes place by mutual consent.

Article 3 1. The functions of a diplomatic mission consist inter alia in:

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THE OFFSHORE MANUAL & DIRECTORY (a) representing the sending State in the receiving State; (b) protecting in the receiving State the interests of the sending State and of its nationals, within the limits permitted by international law; (c) negotiating with the Government of the receiving State; (d) ascertaining by all lawful means conditions and developments in the receiving State, and reporting thereon to the Government of the sending State; (e) promoting friendly relations between the sending State and the receiving State, and developing their economic, cultural and scientific relations. 2. Nothing in the present Convention shall be construed as preventing the performance of consular functions by a diplomatic mission.

Article 4 1. The sending State must make certain that the agreement of the receiving State has been given for the person it proposes to accredit as head of the mission to that State. 2. The receiving State is not obliged to give reasons to the sending State for a refusal of agreement.

Article 5 1. The sending State may, after it has given due notification to the receiving States concerned, accredit a head of mission or assign any member of the diplomatic staff, as the case may be, to more than one State, unless there is express objection by any of the receiving States. 2. If the sending State accredits a head of mission to one or more other States it may establish a diplomatic mission headed by a charge d'affaires ad interim in each State where the head of mission has not his permanent seat. 3. A head of mission or any member of the diplomatic staff of the mission may act as representative of the sending State to any international organization.

Article 6 Two or more States may accredit the same person as head of mission to another State, unless objection is offered by the receiving State.

Article 7 Subject to the provisions of Articles 5, 8, 9 and 11, the sending State may freely appoint the members of the staff of the mission. In the case of military, naval or air attaches, the receiving State may require their names to be submitted beforehand, for its approval.

Article 8

1. Members of the diplomatic staff of the mission should in principle be of the nationality of the sending State. 2. Members of the diplomatic staff of the mission may not be appointed from among persons having the nationality of the receiving State, except with the consent of that State which may be withdrawn at any time. 3. The receiving State may reserve the same right with regard to nationals of a third State who are not also nationals of the sending State.

Article 9

1. The receiving State may at any time and without having to explain its decision, notify the sending State that the head of the mission or any member of the diplomatic staff of the mission is persona non grata or that any other member of the staff of the mission is not acceptable. In any such case, the sending State shall, as appropriate, either recall the person concerned or terminate his functions with the mission. A person may be declared non grata or not acceptable before arriving in the territory of the receiving State. 2. If the sending State refuses or fails within a reasonable period to carry out its obligations under

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THE OFFSHORE MANUAL & DIRECTORY paragraph 1 of this Article, the receiving State may refuse to recognize the person concerned as a member of the mission.

Article 10 1. The Ministry for Foreign Affairs of the receiving State, or such other ministry as may be agreed, shall be notified of: (a) the appointment of members of the mission, their arrival and their final departure or the termination of their functions with the mission; (b) the arrival and final departure of a person belonging to the family of a member of the mission and, where appropriate, the fact that a person becomes or ceases to be a member of the family of a member of the mission; (c) the arrival and final departure of private servants in the employ of persons referred to in subparagraph (a) of this paragraph and, where appropriate, the fact that they are leaving the employ of such persons; (d) the engagement and discharge of persons resident in the receiving State as members of the mission or private servants entitled to privileges and immunities. 2. Where possible, prior notification of arrival and final departure shall also be given.

Article 11

1. In the absence of specific agreement as to the size of the mission, the receiving State may require that the size of a mission be kept within limits considered by it to be reasonable and normal, having regard to circumstances and conditions in the receiving State and to the needs of the particular mission. 2. The receiving State may equally, within similar bounds and on a nondiscriminatory basis, refuse to accept officials of a particular category.

Article 12 The sending State may not, without the prior express consent of the receiving State, establish offices forming part of the mission in localities other than those in which the mission itself is established.

Article 13 1. The head of the mission is considered as having taken up his functions in the receiving State either when he has presented his credentials or when he has notified his arrival and a true copy of his credentials has been presented to the Ministry for Foreign Affairs of the receiving State, or such other ministry as may be agreed, in accordance with the practice prevailing in the receiving State which shall be applied in a uniform manner. 2. The order of presentation of credentials or of a true copy thereof will be determined by the date and time of the arrival of the head of the mission.

Article 14 1. Heads of mission are divided into three classes, namely: (a) that of ambassadors or nuncios accredited to Heads of State, and other heads of mission of equivalent rank; (b) that of envoys, ministers and internuncios accredited to Heads of State; (c) that of charges d'affaires accredited to Ministers for Foreign Affairs. 2. Except as concerns precedence and etiquette, there shall be no differentiation between heads of mission by reason of their class.

Article 15

The class to which the heads of their missions are to be assigned shall be agreed between States.

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Article 16 1. Heads of mission shall take precedence in their respective classes in the order of the date and time of taking up their functions in accordance with Article 13. 2. Alterations in the credentials of a head of mission not involving any change of class shall not affect his precedence. 3. This article is without prejudice to any practice accepted by the receiving State regarding the precedence of the representative of the Holy Sea.

Article 17

The precedence of the members of the diplomatic staff of the mission shall be notified by the head of the mission to the Ministry for Foreign Affairs or such other ministry as may be agreed.

Article 18

The procedure to be observed in each State for the reception of heads of mission shall be uniform in respect of each class.

Article 19 1. If the post of head of the mission is vacant, or if the head of the mission is unable to perform his functions, a charge d'affaires ad interim shall act provisionally as head of the mission. The name of the charge d'affaires ad interim shall be notified, either by the head of the mission or, in case he is unable to do so, by the Ministry for Foreign Affairs of the sending State to the Ministry for Foreign Affairs of the receiving State or such other ministry as may be agreed. 2. In cases where no member of the diplomatic staff of the mission is present in the receiving State, a member of the administrative and technical staff may, with the consent of the receiving State, be designated by the sending State to be in charge of the current administrative affairs of the mission.

Article 20 The mission and its head shall have the right to use the flag and emblem of the sending State on the premises of the mission, including the residence of the head of the mission, and on his means of transport.

Article 21 1. The receiving State shall either facilitate the acquisition on its territory, in accordance with its laws, by the sending State of premises necessary for its mission or assist the latter in obtaining accommodation in some other way. 2. It shall also, where necessary, assist missions in obtaining suitable accommodation for their members.

Article 22

1. The premises of the mission shall be inviolable. The agents of the receiving State may not enter them, except with the consent of the head of the mission. 2. The receiving State is under a special duty to take all appropriate steps to protect the premises of the mission against any intrusion or damage and to prevent any disturbance of the peace of the mission or impairment of its dignity. 3. The premises of the mission, their furnishings and other property thereon and the means of transport of the mission shall be immune from search, requisition, attachment or execution.

Article 23

1. The sending State and the head of the mission shall be exempt from all national, regional or

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THE OFFSHORE MANUAL & DIRECTORY municipal dues and taxes in respect of the premises of the mission, whether owned or leased, other than such as represent payment for specific services rendered. 2. The exemption from taxation referred to in this Article shall not apply to such dues and taxes payable under the law of the receiving State by persons contracting with the sending State or the head of the mission.

Article 24 The archives and documents of the mission shall be inviolable at any time and wherever they may be.

Article 25 The receiving State shall accord full facilities for the performance of the functions of the mission.

Article 26 Subject to its laws and regulations concerning zones entry into which is prohibited or regulated for reasons of national security, the receiving State shall ensure to all members of the mission freedom of movement and travel in its territory.

Article 27

1. The receiving State shall permit and protect free communication on the part of the mission for all official purposes. In communicating with the Government and the other missions and consulates of the sending State, wherever situated, the mission may employ all appropriate means, including diplomatic couriers and messages in code or cipher. However, the mission may install and use a wireless transmitter only with the consent of the receiving State. 2. The official correspondence of the mission shall be inviolable. Official correspondence means all correspondence relating to the mission and its functions. 3. The diplomatic bag shall not be opened or detained. 4. The packages constituting the diplomatic bag must bear visible external marks of their character and may contain only diplomatic documents or articles intended for official use. 5. The diplomatic courier, who shall be provided with an official document indicating his status and the number of packages constituting the diplomatic bag, shall be protected by the receiving State in the performance of his functions. He shall enjoy personal inviolability and shall not be liable to any form of arrest or detention. 6. The sending State or the mission may designate diplomatic couriers adhoc. In such cases the provisions of paragraph 5 of this Article shall also apply, except that the immunities therein mentioned shall cease to apply when such a courier has delivered to the consignee the diplomatic bag in his charge. 7. A diplomatic bag may be entrusted to the captain of a commercial aircraft scheduled to land at an authorized port of entry. He shall be provided with an official document indicating the number of packages constituting the bag but he shall not be considered to be a diplomatic courier. The mission may send one of its members to take possession of the diplomatic bag directly and freely from the captain of the aircraft.

Article 28 The fees and charges levied by the mission in the course of its official duties shall be exempt from all dues and taxes.

Article 29 The person of a diplomatic agent shall be inviolable. He shall not be liable to any form of arrest or detention. The receiving State shall treat him with due respect and shall take all appropriate steps to prevent any attack on his person, freedom or dignity.

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Article 30 1. The private residence of a diplomatic agent shall enjoy the same inviolability and protection as the premises of the mission. 2. His papers, correspondence and, except as provided in paragraph 3 of Article 31, his property, shall likewise enjoy inviolability.

Article 31 1. A diplomatic agent shall enjoy immunity from the criminal jurisdiction of the receiving State. He shall also enjoy immunity from its civil and administrative jurisdiction, except in the case of: (a) a real action relating to private immovable property situated in the territory of the receiving State, unless he holds it on behalf of the sending State for the purposes of the mission; (b) an action relating to succession in which the diplomatic agent is involved as executor, administrator, heir or legatee as a private person and not on behalf of the sending State; (c) an action relating to any professional or commercial activity exercised by the diplomatic agent in the receiving State outside his official functions. 2. A diplomatic agent is not obliged to give evidence as a witness. 3. No measures of execution may be taken in respect of a diplomatic agent except in the cases coming under sub-paragraphs (a), (b) and (c) of paragraph 1 of this Article, and provided that the measures concerned can be taken without infringing the inviolability of his person or of his residence. 4. The immunity of a diplomatic agent from the jurisdiction of the receiving State does not exempt him from the jurisdiction of the sending State.

Article 32 1. The immunity from jurisdiction of diplomatic agents and of persons enjoying immunity under Article 37 may be waived by the sending State. 2. Waiver must always be express. 3. The initiation of proceedings by a diplomatic agent or by a person enjoying immunity from jurisdiction under Article 37 shall preclude him from invoking immunity from jurisdiction in respect of any counterclaim directly connected with the principal claim. 4. Waiver of immunity from jurisdiction in respect of civil or administrative proceedings shall not be held to imply waiver of immunity in respect of the execution of the judgment, for which a separate waiver shall be necessary.

Article 33 1. Subject to the provisions of paragraph 3 of this Article, a diplomatic agent shall with respect to services rendered for the sending State be exempt from social security provisions which may be in force in the receiving State. 2. The exemption provided for in paragraph 1 of this Article shall also apply to private servants who are in the sole employ of a diplomatic agent, on condition: (a) that they are not nationals of or permanently resident in the receiving State; and (b) that they are covered by the social security provisions which may be in force in the sending State or a third State. 3. A diplomatic agent who employs persons to whom the exemption provided for in paragraph 2 of this Article does not apply shall observe the obligations which the social security provisions of the receiving State impose upon employers. 4. The exemption provided for in paragraphs 1 and 2 of this Article shall not preclude voluntary participation in the social security system of the receiving State provided that such participation is permitted by that State.

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THE OFFSHORE MANUAL & DIRECTORY 5. The provisions of this Article shall not affect bilateral or multilateral agreements concerning social security concluded previously and shall not prevent the conclusion of such agreements in the future.

Article 34 A diplomatic agent shall be exempt from all dues and taxes, personal or real, national, regional or municipal, except: (a) indirect taxes of a kind which are normally incorporated in the price of goods or services; (b) dues and taxes on private immovable property situated in the territory of the receiving State, unless he holds it on behalf of the sending State for the purposes of the mission; (c) estate, succession or inheritance duties levied by the receiving State, subject to the provisions of paragraph 4 of Article 39; (d) dues and taxes on private income having its source in the receiving State and capital taxes on investments made in commercial undertakings in the receiving State; (e) charges levied for specific services rendered; (f) registration, court or record fees, mortgage dues and stamp duty, with respect to immovable property, subject to the provisions of Article 23.

Article 35 The receiving State shall exempt diplomatic agents from all personal services, from all public service of any kind whatsoever, and from military obligations such as those connected with requisitioning, military contributions and billeting.

Article 36 1. The receiving State shall, in accordance with such laws and regulations as it may adopt, permit entry of and grant exemption from all customs duties, taxes, and related charges other than charges for storage, cartage and similar services, on: (a) articles for the official use of the mission; (b) articles for the personal use of a diplomatic agent or members of his family forming part of his household, including articles intended for his establishment. 2. The personal baggage of a diplomatic agent shall be exempt from inspection, unless there are serious grounds for presuming that it contains articles not covered by the exemptions mentioned in paragraph 1 of this Article, or articles the import or export of which is prohibited by the law or controlled by the quarantine regulations of the receiving State. Such inspection shall be conducted only in the presence of the diplomatic agent or of his authorized representative.

Article 37 1. The members of the family of a diplomatic agent forming part of his household shall, if they are not nationals of the receiving State, enjoy the privileges and immunities specified in Articles 29 to 36. 2. Members of the administrative and technical staff of the mission, together with members of their families forming part of their respective households, shall, if they are not nationals of or permanently resident in the receiving State, enjoy the privileges and immunities specified in Articles 29 to 35, except that the immunity from civil and administrative jurisdiction of the receiving State specified in paragraph 1 of Article 31 shall not extend to acts performed outside the course of their duties. They shall also enjoy the privileges specified in Article 36, paragraph 1, in respect of articles imported at the time of first installation. 3. Members of the service staff of the mission who are not nationals of or permanently resident in the receiving State shall enjoy immunity in respect of acts performed in the course of their duties, exemption from dues and taxes on the emoluments they receive by reason of their employment and the exemption contained in Article 33. 4. Private servants of members of the mission shall, if they are not nationals of or permanently resident in the receiving State, be exempt from dues and taxes on the emoluments they receive by reason of their employment. In other respects, they may enjoy privileges and immunities only to the extent

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THE OFFSHORE MANUAL & DIRECTORY admitted by the receiving State. However, the receiving State must exercise its jurisdiction over those persons in such a manner as not to interfere unduly with the performance of the functions of the mission.

Article 38 1. Except insofar as additional privileges and immunities may be granted by the receiving State, a diplomatic agent who is a national of or permanently resident in that State shall enjoy only immunity from jurisdiction, and inviolability, in respect of official acts performed in the exercise of his functions. 2. Other members of the staff of the mission and private servants who are nationals of or permanently resident in the receiving State shall enjoy privileges and immunities only to the extent admitted by the receiving State. However, the receiving State must exercise its jurisdiction over those persons in such a manner as not to interfere unduly with the performance of the functions of the mission.

Article 39 1. Every person entitled to privileges and immunities shall enjoy them from the moment he enters the territory of the receiving State on proceeding to take up his post or, if already in its territory, from the moment when his appointment is notified to the Ministry for Foreign Affairs or such other ministry as may be agreed. 2. When the functions of a person enjoying privileges and immunities have come to an end, such privileges and immunities shall normally cease at the moment when he leaves the country, or on expiry of a reasonable period in which to do so, but shall subsist until that time, even in case of armed conflict. However, with respect to acts performed by such a person in the exercise of his functions as a member of the mission, immunity shall continue to subsist. 3. In case of the death of a member of the mission, the members of his family shall continue to enjoy the privileges and immunities to which they are entitled until the expiry of a reasonable period in which to leave the country. 4. In the event of the death of a member of the mission not a national of or permanently resident in the receiving State or a member of his family forming part of his household, the receiving State shall permit the withdrawal of the movable property of the deceased, with the exception of any property acquired in the country the export of which was prohibited at the time of his death. Estate, succession and inheritance duties shall not be levied on movable property the presence of which in the receiving State was due solely to the presence there of the deceased as a member of the mission or as a member of the family of a member of the mission.

Article 40 1. If a diplomatic agent passes through or is in the territory of a third State, which has granted him a passport visa if such visa was necessary, while proceeding to take up or to return to his post, or when returning to his own country, the third State shall accord him inviolability and such other immunities as may be required to ensure his transit or return. The same shall apply in the case of any members of his family enjoying privileges or immunities who are accompanying the diplomatic agent, or travelling separately to join him or to return to their country. 2. In circumstances similar to those specified in paragraph 1 of this Article, third States shall not hinder the passage of members of the administrative and technical or service staff of a mission, and of members of their families, through their territories. 3. Third States shall accord to official correspondence and other official communications in transit, including messages in code or cipher, the same freedom and protection as is accorded by the receiving State. They shall accord to diplomatic couriers, who have been granted a passport visa if such visa was necessary, and diplomatic bags in transit the same inviolability and protection as the receiving State is bound to accord. 4. The obligations of third States under paragraphs 1, 2 and 3 of this Article shall also apply to the persons mentioned respectively in those paragraphs, and to official communications and diplomatic bags, whose presence in the territory of the third State is due to force majeure.

Article 41

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THE OFFSHORE MANUAL & DIRECTORY 1. Without prejudice to their privileges and immunities, it is the duty of all persons enjoying such privileges and immunities to respect the laws and regulations of the receiving State. They also have a duty not to interfere in the internal affairs of that State. 2. All official business with the receiving State entrusted to the mission by the sending State shall be conducted with or through the Ministry for Foreign Affairs of the receiving State or such other ministry as may be agreed. 3. The premises of the mission must not be used in any manner incompatible with the functions of the mission as laid down in the present Convention or by other rules of general international law or by any special agreements in force between the sending and the receiving State.

Article 42 A diplomatic agent shall not in the receiving State practice for personal profit any professional or commercial activity.

Article 43 The function of a diplomatic agent comes to an end, inter alia: (a) on notification by the sending State to the receiving State that the function of the diplomatic agent has come to an end; (b) on notification by the receiving State to the sending State that, in accordance with paragraph 2 of Article 9, it refuses to recognize the diplomatic agent as a member of the mission.

Article 44 The receiving State must, even in case of armed conflict, grant facilities in order to enable persons enjoying privileges and immunities, other than nationals of the receiving State, and members of the families of such persons irrespective of their nationality, to leave at the earliest possible moment. It must, in particular, in case of need, place at their disposal the necessary means of transport for themselves and their property.

Article 45 If diplomatic relations are broken off between two States, or if a mission is permanently or temporarily recalled: (a) the receiving State must, even in case of armed conflict, respect and protect the premises of the mission, together with its property and archives; (b) the sending State may entrust the custody of the premises of the mission, together with its property and archives, to a third State acceptable to the receiving State; (c) the sending State may entrust the protection of its interests and those of its nationals to a third State acceptable to the receiving State.

Article 46 A sending State may with the prior consent of a receiving State, and at the request of a third State not represented in the receiving State, undertake the temporary protection of the interests of the third State and of its nationals.

Article 47 1. In the application of the provisions of the present Convention, the receiving State shall not discriminate as between States. 2. However, discrimination shall not be regarded as taking place: (a) where the receiving State applies any of the provisions of the present Convention restrictively because of a restrictive application of that provision to its mission in the sending State; (b) where by custom or agreement States extend to each other more favourable treatment than is required by the provisions of the present Convention.

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Article 48

The present Convention shall be open for signature by all States Members of the United Nations or of any of the specialized agencies or Parties to the Statute of the International Court of Justice, and by any other State invited by the General Assembly of the United Nations to become a Party to the Convention, as follows: until 31 October 1961 at the Federal Ministry for Foreign Affairs of Austria and subsequently, until 31 March 1962, at the United Nations Headquarters in New York.

Article 49 The present Convention is subject to ratification. The instruments of ratification shall be deposited with the Secretary-General of the United Nations.

Article 50 The present Convention shall remain open for accession by any State belonging to any of the four categories mentioned in Article 48. The instruments of accession shall be deposited with the Secretary-General of the United Nations.

Article 51 1. The present Convention shall enter into force on the thirtieth day following the date of deposit of the twenty-second instrument of ratification or accession with the Secretary-General of the United Nations. 2. For each State ratifying or acceding to the Convention after the deposit of the twenty-second instrument of ratification or accession, the Convention shall enter into force on the thirtieth day after deposit by such State of its instrument of ratification or accession.

Article 52 The Secretary-General of the United Nations shall inform all States belonging to any of the four categories mentioned in Article 48: (a) of signatures to the present Convention and of the deposit of instruments of ratification or accession, in accordance with Articles 48, 49 and 50; (b) of the date on which the present Convention will enter into force, in accordance with Article 51.

Article 53 The original of the present Convention, of which the Chinese, English, French, Russian and Spanish texts are equally authentic, shall be deposited with the Secretary-General of the United Nations, who shall send certified copies thereof to all States belonging to any of the four categories mentioned in Article 48. IN WITNESS WHEREOF the undersigned Plenipotentiaries, being duly authorized thereto by their respective Governments, have signed the present Convention. DONE at Vienna, this eighteenth day of April one thousand nine hundred and sixty-one.

OPTIONAL PROTOCOL TO THE VIENNA CONVENTION ON DIPLOMATIC RELATIONS, CONCERNING ACQUISITION OF NATIONALITY.

DONE AT VIENNA, ON 18 APRIL 1961

The States Parties to the present Protocol and to the Vienna Convention on Diplomatic Relations, hereinafter referred to as "the Convention", adopted by the United Nations Conference held at Vienna from 2 March to 14 April 1961, Expressing their wish to establish rules between them concerning acquisition of nationality by the members of their diplomatic missions and of the families forming part of the household of those

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Article I For the purpose of the present Protocol, the expression " members of the mission shall have the meaning assigned to it in Article 1, sub-paragraph (b), of the Convention, namely the head of the mission and the members of the staff of the mission".

Article 11 Members of the mission not being nationals of the receiving State, and members of their families forming part of their household, shall not, solely by the operation of the law of the receiving State, acquire the nationality of that State.

Article III The present Protocol shall be open for signature by all States which may become Parties to the Convention, as follows: until 31 October 1961 at the Federal Ministry for Foreign Affairs of Austria and subsequently, until 31 March 1962, at the United Nations Headquarters in New York.

Article IV The present Protocol is subject to ratification. The instruments of ratification shall be deposited with the Secretary-General of the United Nations.

Article V The present Protocol shall remain open for accession by all States which may become Parties to the Convention. The instruments of accession shall be deposited with the Secretary-General of the United Nations.

Article VI 1. The present Protocol shall enter into force on the same day as the Convention or on the thirtieth day following the date of deposit of the second instrument of ratification or accession to the Protocol with the Secretary-General of the United Nations, whichever date is the later. 2. For each State ratifying or acceding to the present Protocol after its entry into force in accordance with paragraph 1 of this Article, the Protocol shall enter into force on the thirtieth day after deposit by such State of its instrument of ratification or accession.

Article VII The Secretary-General of the United Nations shall inform all States which may become Parties to the Convention: (a) of signatures to the present Protocol and of the deposit of instruments of ratification or accession, in accordance with Articles III, IV and V; (b) of the date on which the present Protocol will enter into force, in accordance with Article VI.

Article Vlll The original of the present Protocol, of which the Chinese, English, French, Russian and Spanish texts are equally authentic, shall be deposited with the Secretary-General of the United Nations, who shall send certified copies thereof to all States referred to in Article Ill. IN WITNESS WHEREOF the undersigned Plenipotentiaries, being duly authorized thereto by their respective Governments, have signed the present Protocol. DONE at Vienna, this eighteenth day of April one thousand nine hundred and sixty-one.

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OPTIONAL PROTOCOL TO THE VIENNA CONVENTION ON DIPLOMATIC RELATIONS, CONCERNING THE COMPULSORY SETTLEMENT OF DISPUTES.

DONE AT VIENNA, ON 18 APRIL 1961

The States Parties to the present Protocol and to the Vienna Convention on Diplomatic Relations, hereinafter referred to as "the Convention", adopted by the United Nations Conference held at Vienna from 2 March to 14 April 1961, Expressing their wish to resort in all matters concerning them in respect of any dispute arising out of the interpretation or application of the Convention to the compulsory jurisdiction of the International Court of Justice, unless some other form of settlement has been agreed upon by the parties within a reasonable period, Have agreed as follows:

Article I Disputes arising out of the interpretation or application of the Convention shall lie within the compulsory jurisdiction of the International Court of Justice and may accordingly be brought before the Court by an application made by any party to the dispute being a Party to the present Protocol.

Article 11 The parties may agree, within a period of two months after one party has notified its opinion to the other that a dispute exists, to resort not to the International Court of Justice but to an arbitral tribunal. After the expiry of the said period, either party may bring the dispute before the Court by an application.

Article III 1. Within the same period of two months, the parties may agree to adopt a conciliation procedure before resorting to the International Court of Justice. 2. The conciliation commission shall make its recommendations within five months after its appointment. If its recommendations are not accepted by the parties to the dispute within two months after they have been delivered, either party may bring the dispute before the Court by an application.

Article IV States Parties to the Convention, to the Optional Protocol concerning Acquisition of Nationality and to the present Protocol may at any time declare that they will extend the provisions of the present Protocol to disputes arising out of the interpretation or application of the Optional Protocol concerning Acquisition of Nationality. Such declarations shall be notified to the Secretary-General of the United Nations.

Article V The present Protocol shall be open for signature by all States which may become Parties to the Convention, as follows: until 31 October 1961 at the Federal Ministry for Foreign Affairs of Austria and subsequently, until 31 March 1962, at the United Nations Headquarters in New York.

Article VI The present Protocol is subject to ratification. The instruments of ratification shall be deposited with the Secretary-General of the United Nations.

Article VII The present Protocol shall remain open for accession by all States which may become Parties to the Convention. The instruments of accession shall be deposited with the Secretary-General of the United Nations.

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Article VIll 1. The present Protocol shall enter into force on the same day as the Convention or on the thirtieth day following the date of deposit of the second instrument of ratification or accession to the Protocol with the Secretary-General of the United Nations, whichever day is the later. 2. For each State ratifying or acceding to the present Protocol after its entry into force in accordance with paragraph 1 of this Article, the Protocol shall enter into force on the thirtieth day after deposit by such State of its instrument of ratification or accession.

Article IX The Secretary-General of the United Nations shall inform all States which>may become Parties to the Convention: (a) of signatures to the present Protocol and of the deposit of instruments of ratification or accession, in accordance with Articles V, VI and VII; (b) of declarations made in accordance with Article IV of the present Protocol; (c) of the date on which the present Protocol will enter into force, in accordance with Article Vill.

Article X The original of the present Protocol, of which the Chinese, English, French, Russian and Spanish texts are equally authentic, shall be deposited with the Secretary-General of the United Nations, who shall send certified copies thereof to all States referred to in Article V. IN WITNESS WHEREOF the undersigned Plenipotentiaries, being duly authorized thereto by their respective Governments, have signed the present Protocol. DONE at Vienna, this eighteenth day of April one thousand nine hundred and sixty-one.

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VIENNACONVENTION ONCONSULARRELATIONS

ANDOPTIONALPROTOCOLS

Done at Vienna, on 24 April 1963 The States Parties to the present Convention, Recalling that consular relations have been established between peoples since ancient times, Having in mind the Purposes and Principles of the Charter of the United Nation concerning the sovereign equality of States, the maintenance of international peace and security, and the promotion of friendly relations among nations, Considering that the United Nations Conference on Diplomatic Intercourse and Immunities adopted the Vienna Convention on Diplomatic Relations which was opened for signature on 18 April 1961, Believing that an international convention on consular relations, privileges and immunities would also contribute to the development of friendly relations among nations, irrespective of their differing constitutional and social systems, Realizing that the purpose of such privileges and immunities is not to benefit individuals but to ensure the efficient performance of functions by consular posts on behalf of their respective States, Affirming that the rules of customary international law continue to govern matters not expressly regulated by the provisions of the present Convention, Have agreed as follows:

Article 1

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DEFINITIONS 1. For the purposes of the present Convention, the following expressions shall have the meanings hereunder assigned to them: (a) "consular post" means any consulate-general, consulate, vice-consulate or consular agency; (b) "consular district" means the area assigned to a consular post for the exercise of consular functions; (c) "head of consular post" means the person charged with the duty of acting in that capacity; (d) "consular officer" means any person, including the head of a consular post, entrusted in that capacity with the exercise of consular functions; (e) "consular employee" means any person employed in the administrative or technical service of a consular post; (f) "member of the service staff" means any person employed in the domestic service of a consular post; (g) "members of the consular post" means consular officers, consular employees and members of the service staff; (h) "members of the consular staff" means consular officers, other than the head of a consular post, consular employees and members of the service staff; (i) "member of the private staff" means a person who is employed exclusively in the private service of a member of the consular post; (j) "consular premises" means the buildings or parts of buildings and the land ancillary thereto, irrespective of ownership, used exclusively for the purposes of the consular post; (k) "consular archives" includes all the papers, documents, correspondence, books, films, tapes and registers of the consular post, together with the ciphers and codes, the card-indexes and any article of furniture intended for their protection or safekeeping. 2. Consular officers are of two categories, namely career consular officers and honorary consular officers. The provisions of Chapter 11 of the present Convention apply to consular posts headed by career consular officers; the provisions of Chapter III govern consular posts headed by honorary consular officers. 3. The particular status of members of the consular posts who are nationals or permanent residents of the receiving State is governed by Article 71 of the present Convention.

CHAPTER1

CONSULAR RELATIONS IN GENERAL

Section 1

ESTABLISHMENT AND CONDUCT OF CONSULAR RELATIONS

Article 2

ESTABLISHMENT OF CONSULAR RELATIONS 1. The establishment of consular relations between States takes place by mutual consent. 2. The consent given to the establishment of diplomatic relations between two States implies, unless otherwise stated, consent to the establishment of consular relations. 3. The severance of diplomatic relations shall not ipso facto involve the severance of consular relations.

Article 3

EXERCISE OF CONSULAR FUNCTIONS Consular functions are exercised by consular posts. They are also exercised by diplomatic missions in

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Article 4

ESTABLISHMENT OF A CONSULAR POST 1. A consular post may be established in the territory of the receiving State only with that State's consent. 2. The seat of the consular post, its classification and the consular district shall be established by the sending State and shall be subject to the approval of the receiving State. 3. Subsequent changes in the seat of the consular post, its classification or the consular district may be made by the sending State only with the consent of the receiving State. 4. The consent of the receiving State shall also be required if a consulate-general or a consulate desires to open a vice-consulate or a consular agency in a locality other than that in which it is itself established. 5. The prior express consent of the receiving State shall also be required for the opening of an office forming part of an existing consular post elsewhere than at the seat thereof.

Article 5

CONSULAR FUNCTIONS Consular functions consist in: (a) protecting in the receiving State the interests of the sending State and of its nationals, both individuals and bodies corporate, within the limits permitted by international law; (b) furthering the development of commercial, economic, cultural and scientific relations between the sending State and the receiving State and otherwise promoting friendly relations between them in accordance with the provisions of the present Convention; (c) ascertaining by all lawful means conditions and developments in the commercial, economic, cultural and scientific life of the receiving State, reporting thereon to the Government of the sending State and giving information to persons interested; (d) issuing passports and travel documents to nationals of the sending State, and visas or appropriate documents to persons wishing to travel to the sending State; (e) helping and assisting nationals, both individuals and bodies corporate, of the sending State; (f) acting as notary and civil registrar and in capacities of a similar kind, and performing certain functions of an administrative nature, provided that there is nothing contrary thereto in the laws and regulations of the receiving State; (g) safeguarding the interests of nationals, both individuals and bodies corporate, of the sending State in cases of succession mortis causa in the territory of the receiving State, in accordance with the laws and regulations of the receiving State; (h) safeguarding, within the limits imposed by the laws and regulations of the receiving State, the interests of minors and other persons lacking full capacity who are nationals of the sending State, particularly where any guardianship or trusteeship is required with respect to such persons; (i) subject to the practices and procedures obtaining in the receiving State, representing or arranging appropriate representation for nationals of the sending State before the tribunals and other authorities of the receiving State, for the purpose of obtaining, in accordance with the laws and regulations of the receiving State, provisional measures for the preservation of the rights and interests of these nationals, where, because of absence or any other reason, such nationals are unable at the proper time to assume the defence of their rights and interests; (j) transmitting judicial and extrajudicial documents or executing letters rogatory or commissions to take evidence for the courts of the sending State in accordance with international agreements in force or, in the absence of such international agreements, in any other manner compatible with the laws and regulations of the receiving State; (k) exercising rights of supervision and inspection provided for in the laws and regulations of the sending State in respect of vessels having the nationality of the sending State, and of aircraft registered in that State, and in respect of their crews; (1) extending assistance to vessels and aircraft mentioned in sub-paragraph

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THE OFFSHORE MANUAL & DIRECTORY (k) of this Article and to their crews, taking statements regarding the voyage of a vessel, examining and stamping the ship's papers, and, without prejudice to the powers of the authorities of the receiving State, conducting investigations into any incidents which occurred during the voyage, and settling disputes of any kind between the master, the officers and the seamen in so far as this may be authorized by the laws and regulations of the sending State; (a) performing any other functions entrusted to a consular post by the sending State which are not prohibited by the laws and regulations of the receiving State or to which no objection is taken by the receiving State or which are referred to in the international agreements in force between the sending State and the receiving State.

Article 6

EXERCISE OF CONSULAR FUNCTIONS OUTSIDE THE CONSULAR DISTRICT A consular officer may, in special circumstances, with the consent of the receiving State, exercise his functions outside his consular district.

Article 7

EXERCISE OF CONSULAR FUNCTIONS IN A THIRD STATE The sending State may, after notifying the States concerned, entrust a consular post established in a particular State with the exercise of consular functions in another State, unless there is express objection by one of the States concerned.

Article 8

EXERCISE OF CONSULAR FUNCTIONS ON BEHALF OF A THIRD STATE Upon appropriate notification to the receiving State, a consular post of the sending State may, unless the receiving State objects, exercise consular functions in the receiving State on behalf of a third State.

Article 9

CLASSES OF HEADS OF CONSULAR POSTS

1. Heads of consular posts are divided into four classes, namely: (a) consuls-general; (b) consuls; (c) vice-consuls; (d) consular agents. 2. Paragraph 1 of this Article in no way restricts the right of any of the Contracting Parties to fix the designation of consular officers other than the heads of consular posts.

Article 10

APPOINTMENT AND ADMISSION OF HEADS OF CONSULAR POSTS 1. Heads of consular posts are appointed by the sending State and are admitted to the exercise of their functions by the receiving State. 2. Subject to the provisions of the present Convention, the formalities for the appointment and for the admission of the head of a consular post are determined by the laws, regulations and usages of the sending State and of the receiving State respectively.

Article 11

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THE CONSULAR COMMISSION OR NOTIFICATION OF APPOINTMENT 1. The head of a consular post shall be provided by the sending State with a document, in the form of a commission or similar instrument, made out for each appointment, certifying his capacity and showing, as a general rule, his full name, his category and class, the consular district and the seat of the consular post. 2. The sending State shall transmit the commission or similar instrument through the diplomatic or other appropriate channel to the Government of the State in whose territory the head of a consular post is to exercise his functions. 3. If the receiving State agrees, the sending State may, instead of a commission or similar instrument, send to the receiving State a notification containing the particulars required by paragraph 1 of this Article.

Article 12

THE EXEGUATUR 1. The head of a consular post is admitted to the exercise of his functions by an authorization from the receiving State termed an exequatur, whatever the form of this authorization. 2. A State which refuses to grant an exequatur is not obliged to give to the sending State reasons for such refusal. 3. Subject to the provisions of Articles 13 and 15, the head of a consular post shall not enter upon his duties until he has received an exequatur.

Article 13

PROVISIONAL ADMISSION OF HEADS OF CONSULAR POSTS Pending delivery of the exequatur, the head of a consular post may be admitted on a provisional basis to the exercise of his functions. In that case, the provisions of the present Convention shall apply.

Article 14

NOTIFICATION TO THE AUTHORITIES OF THE CONSULAR DISTRICT As soon as the head of a consular post is admitted even provisionally to the exercise of his functions, the receiving State shall immediately notify the competent authorities of the consular district. It shall also ensure that the necessary measures are taken to enable the head of a consular post to carry out the duties of his office and to have the benefit of the provisions of the present Convention.

Article 15

TEMPORARY EXERCISE OF THE FUNCTIONS OF THE HEAD OF A CONSULAR POST 1. If the head of a consular post is unable to carry out his functions or the position of head of consular post is vacant, an acting head of post may act provisionally as head of the consular post. 2. The full name of the acting head of post shall be notified either by the diplomatic mission of the sending State or, if that State has no such mission in the receiving State, by the head of the consular post, or, if he is unable to do so, by any competent authority of the sending State, to the Ministry for Foreign Affairs of the receiving State or to the authority designated by that Ministry. As a general rule, this notification shall be given in advance. The receiving State may make the admission as acting head of post of a person who is neither a diplomatic agent nor a consular officer of the sending State in the receiving State conditional on its consent.

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THE OFFSHORE MANUAL & DIRECTORY 3. The competent authorities of the receiving State shall afford assistance and protection to the acting head of post. While he is in charge of the post, the provisions of the present Convention shall apply to him on the same basis as to the head of the consular post concerned. The receiving State shall not, however, be obliged to grant to an acting head of post any facility, privilege or immunity which the head of the consular post enjoys only subject to conditions not fulfilled by the acting head of post. 4. When, in the circumstances referred to in paragraph 1 of this Article, a member of the diplomatic staff of the diplomatic mission of the sending State in the receiving State is designated by the sending State as an acting head of post, he shall, if the receiving State does not object thereto, continue to enjoy diplomatic privileges and immunities.

Article 16

PRECEDENCE AS BETWEEN HEADS OF CONSULAR POSTS 1. Heads of consular posts shall rank in each class according to the date of the grant of the execluatur. 2. If, however, the head of a consular post before obtaining the execluatur is admitted to the exercise of his functions provisionally, his precedence shall be determined according to the date of the provisional admission; this precedence shall be maintained after the granting of the execluatur. 3. The order of precedence as between two or more heads of consular posts who obtained the exequatur or provisional admission on the same date shall be determined according to the dates on which their commissions or similar instruments or the notifications referred to in paragraph 3 of Article 11 were presented to the receiving State. 4. Acting heads of posts shall rank after all heads of consular posts and, as between themselves, they shall rank according to the dates on which they assumed their functions as acting heads of posts as indicated in the notifications given under paragraph 2 of Article 15. 5. Honorary consular officers who are heads of consular posts shall rank in each class after career heads of consular posts, in the order and according to the rules laid down in the foregoing paragraphs. 6. Heads of consular posts shall have precedence over consular officers not having that status.

Article 17

PERFORMANCE OF DIPLOMATIC ACTS BY CONSULAR OFFICERS 1. In a State where the sending State has no diplomatic mission and is not represented by a diplomatic mission of a third State, a consular officer may, with the consent of the receiving State, and without affecting his consular status, be authorized to perform diplomatic acts. The performance of such acts by a consular officer shall not confer upon him any right to claim diplomatic privileges and immunities. 2. A consular officer may, after notification addressed to the receiving State, act as representative of the sending State to any inter-governmental organization. When so acting, he shall be entitled to enjoy any privileges and immunities accorded to such a representative by customary international law or by international agreements; however, in respect of the performance by him of any consular function, he shall not be entitled to any greater immunity from jurisdiction than that to which a consular officer is entitled under the present Convention.

Article 18 APPOINTMENT OF THE SAME PERSON BY TWO OR MORE STATES AS A CONSULAR OFFICER Two or more States may, with the consent of the receiving State, appoint the same person as a consular officer in that State.

Article 19

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APPOINTMENT OF MEMBERS OF CONSULAR STAFF 1. Subject to the provisions of Articles 20, 22 and 23, the sending State may freely appoint the members of the consular staff. 2. The full name, category and class of all consular officers, other than the head of a consular post, shall be notified by the sending State to the receiving State in sufficient time for the receiving State, if it so wishes, to exercise its rights under paragraph 3 of Article 23. 3. The sending State may, if required by its laws and regulations, request the receiving State to grant an exequatur to a consular officer other than the head of a consular post. 4. The receiving State may, if required by its laws and regulations, grant an exequatur to a consular officer other than the head of a consular post.

Article 20

SIZE OF THE CONSULAR STAFF In the absence of an express agreement as to the size of the consular staff, the receiving State may require that the size of the staff be kept within limits considered by it to be reasonable and normal, having regard to circumstances and conditions in the consular district and to the needs of the particular post.

Article 21

PRECEDENCE AS BETWEEN CONSULAR OFFICERS OF A CONSULAR POST The order of precedence as between the consular officers of a consular post and any change thereof shall be notified by the diplomatic mission of the sending State or, if that State has no such mission in the receiving State, by the head of the consular post, to the Ministry for Foreign Affairs of the receiving State or to the authority designated by that Ministry.

Article 22

NATIONALITY OF CONSULAR OFFICERS 1. Consular officers should, in principle, have the nationality of the sending State. 2. Consular officers may not be appointed from among persons having the nationality of the receiving State except with the express consent of that State which may be withdrawn at any time. 3. The receiving State may reserve the same right with regard to nationals of a third State who are not also nationals of the sending State.

Article 23

PERSONS DECLARED "NON GRATA" 1. The receiving State may at any time notify the sending State that a consular officer is persona non grata or that any other member of the consular staff is not acceptable. In that event, the sending State shall, as the case may be, either recall the person concerned or terminate his functions with the consular post. 2. If the sending State refuses or fails within a reasonable time to carry out its obligations under paragraph 1 of this Article, the receiving State may, as the case may be, either withdraw the exequatur from the person concerned or cease to consider him as a member of the consular staff.

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THE OFFSHORE MANUAL & DIRECTORY 3. A person appointed as a member of a consular post may be declared unacceptable before arriving in the territory of the receiving State or, if already in the receiving State, before entering on his duties with the consular post. In any such case, the sending State shall withdraw his appointment. 4. In the cases mentioned in paragraphs 1 and 3 of this Article, the receiving State is not obliged to give to the sending State reasons for its decision.

Article 24

NOTIFICATION TO THE RECEIVING STATE OF APPOINTMENTS, ARRIVALS AND DEPARTURES 1. The Ministry for Foreign Affairs of the receiving State or the authority designated by that Ministry shall be notified of: (a) the appointment of members of a consular post, their arrival after appointment to the consular post, their final departure or the termination of their functions and any other changes affecting their status that may occur in the course of their service with the consular post; (b) the arrival and final departure of a person belonging to the family of a member of a consular post forming part of his household and, where appropriate, the fact that a person becomes or ceases to be such a member of the family; (c) the arrival and final departure of members of the private staff and, where appropriate, the termination of their service as such; (d) the engagement and discharge of persons resident in the receiving State as members of a consular post or as members of the private staff entitled to privileges and immunities. 2. When possible, prior notification of arrival and final departure shall also be given.

END OF CONSULAR FUNCTIONS

Section 11 Article 25

TERMINATION OF THE FUNCTIONS OF A MEMBER OF A CONSULAR POST The functions of a member of a consular post shall come to an end inter alia: (a) on notification by the sending State to the receiving State that his functions have come to an end; (b) on withdrawal of the exequatur; (c) on notification by the receiving State to the sending State that the receiving State has ceased to consider him as a member of the consular staff.

Article 26

DEPARTURE FROM THE TERRITORY OF THE RECEIVING STATE The receiving State shall, even in case of armed conflict, grant to members of the consular post and members of the private staff, other than nationals of the receiving State, and to members of their families forming part of their households irrespective of nationality, the necessary time and facilities to enable them to prepare their departure and to leave at the earliest possible moment after the termination of the functions of the members concerned. In particular, it shall, in case of need, place at their disposal the necessary means of transport for themselves and their property other than property acquired in the receiving State the export of which is prohibited at the time of departure.

Article 27

PROTECTION OF CONSULAR PREMISES AND ARCHIVES AND OF THE INTERESTS OF THE SENDING STATE IN EXCEPTIONAL CIRCUMSTANCES

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CHAPTER 11 FACILITIES, PRIVILEGES AND IMMUNITIES RELATING TO CONSULAR POSTS, CAREER

CONSULAR OFFICERS AND OTHER MEMBERS OF A CONSULAR POST

Section I

FACILITIES, PRIVILEGES AND IMMUNITIES RELATING TO A CONSULAR POST

Article 28

FACILITIES FOR THE WORK OF THE CONSULAR POST

The receiving State shall accord full facilities for the performance of the functions of the consular post.

Article 29

USE OF NATIONAL FLAG AND COAT-OF-ARMS 1. The sending State shall have the right to the use of its national flag and coat-of-arms in the receiving State in accordance with the provisions of this Article. 2. The national flag of the sending State may be flown and its coat-of-arms displayed on the building occupied by the consular post and at the entrance door thereof, on the residence of the head of the consular post and on his means of transport when used on official business. 3. In the exercise of the right accorded by this Article regard shall be had to the laws, regulations and usages of the receiving State.

Article 30

ACCOMMODATION 1. The receiving State shall either facilitate the acquisition on its territory, in accordance with its laws and regulations, by the sending State of premises necessary for its consular post or assist the latter in

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Article 31

INVIOLABILITY OF THE CONSULAR PREMISES 1. Consular premises shall be inviolable to the extent provided in this Article. 2. The authorities of the receiving State shall not enter that part of the consular premises which is used exclusively for the purpose of the work of the consular post except with the consent of the head of the consular post or of his designee or of the head of the diplomatic mission of the sending State. The consent of the head of the consular post may, however, be assumed in case of fire or other disaster requiring prompt protective action. 3. Subject to the provisions of paragraph 2 of this Article, the receiving State is under a special duty to take all appropriate steps to protect the consular premises against any intrusion or damage and to prevent any disturbance of the peace of the consular post or impairment of its dignity. 4. The consular premises, their furnishings, the property of the consular post and its means of transport shall be immune from any form of requisition for purposes of national defence or public utility. If expropriation is necessary for such purposes, all possible steps shall be taken to avoid impeding the performance of consular functions, and prompt, adequate and effective compensation shall be paid to the sending State.

Article 32

EXEMPTION FROM TAXATION OF CONSULAR PREMISES 1. Consular premises and the residence of the career head of consular post of which the sending State or any person acting on its behalf is the owner or lessee shall be exempt from all national, regional or municipal dues and taxes whatsoever, other than such as represent payment for specific services rendered. 2. The exemption from taxation referred to in paragraph 1 of this Article shall not apply to such dues and taxes if, under the law of the receiving State, they are payable by the person who contracted with the sending State or with the person acting on its behalf.

Article 33

INVIOLABILITY OF THE CONSULAR ARCHIVES AND DOCUMENTS

The consular archives and documents shall be inviolable at all times and wherever they may be.

Article 34

FREEDOM OF MOVEMENT Subject to its laws and regulations concerning zones entry into which is prohibited or regulated for reasons of national security, the receiving State shall ensure freedom of movement and travel in its territory to all members of the consular post.

Article 35

FREEDOM OF COMMUNICATION

1. The receiving State shall permit and protect freedom of communication on the part of the consular

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THE OFFSHORE MANUAL & DIRECTORY post for all official purposes. In communicating with the Government, the diplomatic missions and other consular posts, wherever situated, of the sending State, the consular post may employ all appropriate means, including diplomatic or consular couriers, diplomatic or consular bags and messages in code or cipher. However, the consular post may install and use a wireless transmitter only with the consent of the receiving State. 2. The official correspondence of the consular post shall be inviolable. Official correspondence means all correspondence relating to the consular post and its functions. 3. The consular bag shall be neither opened nor detained. Nevertheless, if the competent authorities of the receiving State have serious reason to believe that the bag contains something other than the correspondence, documents or articles referred to in paragraph 4 of this Article, they may request that the bag be opened in their presence by an authorized representative of the sending State. If this request is refused by the authorities of the sending State, the bag shall be returned to its place of origin. 4. The packages constituting the consular bag shall bear visible external marks of their character and may contain only official correspondence and documents or articles intended exclusively for official use. 5. The consular courier shall be provided with an official document indicating his status and the number of packages constituting the consular bag. Except with the consent of the receiving State he shall be neither a national of the receiving State, nor, unless he is a national of the sending State, a permanent resident of the receiving State. In the performance of his functions he shall be protected by the receiving State. He shall enjoy personal inviolability and shall not be liable to any form of arrest or detention. 6. The sending State, its diplomatic missions and its consular posts may designate consular couriers ad hoc. In such cases the provisions of paragraph 5 of this Article shall also apply except that the immunities therein mentioned shall cease to apply when such a courier has delivered to the consignee the consular bag in his charge. 7. A consular bag may be entrusted to the captain of a ship or of a commercial aircraft scheduled to land at an authorized port of entry. He shall be provided with an official document indicating the number of packages constituting the bag, but he shall not be considered to be a consular courier. By arrangement with the appropriate local authorities, the consular post may send one of its members to take possession of the bag directly and freely from the captain of the ship or of the aircraft.

Article 36

COMMUNICATION AND CONTACT WITH NATIONALS OF THE SENDING STATE 1. With a view to facilitating the exercise of consular functions relating to nationals of the sending State: (a) consular officers shall be free to communicate with nationals of the sending State and to have access to them. Nationals of the sending State shall have the same freedom with respect to communication with and access to consular officers of the sending State; (b) if he so requests, the competent authorities of the receiving State shall, without delay, inform the consular post of the sending State if, within its consular district, a national of that State is arrested or committed to prison or to custody pending trial or is detained in any other manner. Any communication addressed to the consular post by the person arrested, in prison, custody or detention shall also be forwarded by the said authorities without delay. The said authorities shall inform the person concerned without delay of his rights under this sub-paragraph; (c) consular officers shall have the right to visit a national of the sending State who is in prison, custody or detention, to converse and correspond with him and to arrange for his legal representation. They shall also have the right to visit any national of the sending State who is in prison, custody or detention in their district in pursuance of a judgment. Nevertheless, consular officers shall refrain from taking action on behalf of a national who is in prison, custody or detention if he expressly opposes such action. 2. The rights referred to in paragraph 1 of this Article shall be exercised in conformity with the laws and regulations of the receiving State, subject to the proviso, however, that the said laws and regulations

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Article 37

INFORMATION IN CASES OF DEATHS, GUARDIANSHIP OR TRUSTEESHIP, WRECKS AND AIR ACCIDENTS

If the relevant information is available to the competent authorities of the receiving State, such authorities shall have the duty: (a) in the case of the death of a national of the sending State, to inform without delay the consular post in whose district the death occurred; (b) to inform the competent consular post without delay of any case where the appointment of a guardian or trustee appears to be in the interests of a minor or other person lacking full capacity who is a national of the sending State. The giving of this information shall, however, be without prejudice to the operation of the laws and regulations of the receiving State concerning such appointments; (c) if a vessel, having the nationality of the sending State, is wrecked or runs aground in the territorial sea or internal waters of the receiving State, or if an aircraft registered in the sending State suffers an accident on the territory of the receiving State, to inform without delay the consular post nearest to the scene of the occurrence.

Article 38

COMMUNICATION WITH THE AUTHORITIES OF THE RECEIVING STATE

In the exercise of their functions, consular officers may address: (a) the competent local authorities of their consular district; (b) the competent central authorities of the receiving State if and to the extent that this is allowed by the laws, regulations and usages of the receiving State or by the relevant international agreements.

Article 39

CONSULAR FEES AND CHARGES 1. The consular post may levy in the territory of the receiving State the fees and charges provided by the laws and regulations of the sending State for consular acts. 2. The sums collected in the form of the fees and charges referred to in paragraph 1 of this Article, and the receipts for such fees and charges, shall be exempt from all dues and taxes in the receiving State.

END OF CONSULAR FUNCTIONS

Section 11

FACILITIES, PRIVILEGES AND IMMUNITIES RELATING TO CAREER CONSULAR OFFICERS AND OTHER MEMBERS OF A CONSULAR POST

Article 40

PROTECTION OF CONSULAR OFFICERS

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THE OFFSHORE MANUAL & DIRECTORY The receiving State shall treat consular officers with due respect and shall take all appropriate steps to prevent any attack on their person, freedom or dignity.

Article 41

PERSONAL INVIOLABILITY OF CONSULAR OFFICERS 1. Consular officers shall not be liable to arrest or detention pending trial, except in the case of a grave crime and pursuant to a decision by the competent judicial authority. 2. Except in the case specified in paragraph 1 of this Article, consular officers shall not be committed to prison or liable to any other form of restriction on their personal freedom save in execution of a judicial decision of final effect. 3. If criminal proceedings are instituted against a consular officer, he must appear before the competent authorities. Nevertheless, the proceedings shall be conducted with the respect due to him by reason of his official position and, except in the case specified in paragraph 1 of this Article, in a manner which will hamper the exercise of consular functions as little as possible. When, in the circumstances mentioned in paragraph 1 of this Article, it has become necessary to detain a consular officer, the proceedings against him shall be instituted with the minimum of delay.

Article 42

NOTIFICATION OF ARREST, DETENTION OR PROSECUTION In the event of the arrest or detention, pending trial, of a member of the consular staff, or of criminal proceedings being instituted against him, the receiving State shall promptly notify the head of the consular post. Should the latter be himself the object of any such measure, the receiving State shall notify the sending State through the diplomatic channel.

Article 43

IMMUNITY FROM JURISDICTION 1. Consular officers and consular employees shall not be amenable to the jurisdiction of the judicial or administrative authorities of the receiving State in respect of acts performed in the exercise of consular functions. 2. The provisions of paragraph 1 of this Article shall not, however, apply in respect of a civil action either: (a) arising out of a contract concluded by a consular officer or a consular employee in which he did not contract expressly or impliedly as an agent of the sending State; or (b) by a third party for damage arising from an accident in the receiving State caused by a vehicle, vessel or aircraft.

Article 44

LIABILITY TO GIVE EVIDENCE 1. Members of a consular post may be called upon to attend as witnesses in the course of judicial or administrative proceedings. A consular employee or a member of the service staff shall not, except in the cases mentioned in paragraph 3 of this Article, decline to give evidence. If a consular officer should decline to do so, no coercive measure or penalty may be applied to him. 2. The authority requiring the evidence of a consular officer shall avoid interference with the performance of his functions. It may, when possible, take such evidence at his residence or at the consular post or accept a statement from him in writing.

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THE OFFSHORE MANUAL & DIRECTORY 3. Members of a consular post are under no obligation to give evidence concerning matters connected with the exercise of their functions or to produce official correspondence and documents relating thereto. They are also entitled to decline to give evidence as expert witnesses with regard to the law of the sending State.

Article 45

WAIVER OF PRIVILEGES AND IMMUNITIES 1. The sending State may waive, with regard to a member of the consular post, any of the privileges and immunities provided for in Articles 41, 43 and 44. 2. The waiver shall in all cases be express, except as provided in paragraph 3 of this Article, and shall be communicated to the receiving State in writing. 3. The initiation of proceedings by a consular officer or a consular employee in a matter where he might enjoy immunity from jurisdiction under Article 43 shall preclude him from invoking immunity from jurisdiction in respect of any counter-claim directly connected with the principal claim. 4. The waiver of immunity from jurisdiction for the purposes of civil or administrative proceedings shall not be deemed to imply the waiver of immunity from the measures of execution resulting from the judicial decision; in respect of such measures, a separate waiver shall be necessary.

Article 46

EXEMPTION FROM REGISTRATION OF ALIENS AND RESIDENCE PERMITS 1. Consular officers and consular employees and members of their families forming part of their households shall be exempt from all obligations under the laws and regulations of the receiving State in regard to the registration of aliens and residence permits. 2. The provisions of paragraph 1 of this Article shall not, however, apply to any consular employee who is not a permanent employee of the sending State or who carries on any private gainful occupation in the receiving State or to any member of the family of any such employee.

Article 47

EXEMPTION FROM WORK PERMITS 1. Members of the consular post shall, with respect to services rendered for the sending State, be exempt from any obligations in regard to work permits imposed by the laws and regulations of the receiving State concerning the employment of foreign labour. 2. Members of the private staff of consular officers and of consular employees shall, if they do not carry on any other gainful occupation in the receiving State, be exempt from the obligations referred to in paragraph 1 of this Article.

Article 48

SOCIAL SECURITY EXEMPTION 1. Subject to the provisions of paragraph 3 of this Article, members of the consular post with respect to services rendered by them for the sending State, and members of their families forming part of their households, shall be exempt from social security provisions which may be in force in the receiving State. 2. The exemption provided for in paragraph 1 of this Article shall apply also to members of the private staff who are in the sole employ of members of the consular post, on condition: (a) that they are not nationals of or permanently resident in the receiving State; and

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THE OFFSHORE MANUAL & DIRECTORY (b) that they are covered by the social security provisions which are in force in the sending State or a third State. 3. Members of the consular post who employ persons to whom the exemption provided for in paragraph 2 of this Article does not apply shall observe the obligations which the social security provisions of the receiving State impose upon employers. 4. The exemption provided for in paragraphs 1 and 2 of this Article shall not preclude voluntary participation in the social security system of the receiving State, provided that such participation is permitted by that State.

Article 49

EXEMPTION FROM TAXATION 1. Consular officers and consular employees and members of their families forming part of their households shall be exempt from all dues and taxes, n personal or real, national, regional or municipal, except: (a) indirect taxes of a kind which are normally incorporated in the price of goods or services; (b) dues or taxes on private immovable property situated in the territory of the receiving State, subject to the provisions of Article 32; (c) estate, succession or inheritance duties, and duties on transfers, levied by the receiving State, subject to the provisions of paragraph (b) of Article 51; (d) dues and taxes on private income, including capital gains, having its source in the receiving State and capital taxes relating to investments made in commercial or financial undertakings in the receiving State; (e) charges levied for specific services rendered; (f) registration, court or record fees, mortgage dues and stamp duties, subject to the provisions of Article 32. 2. Members of the service staff shall be exempt from dues and taxes on the wages which they receive for their services. 3. Members of the consular post who employ persons whose wages or salaries are not exempt from income tax in the receiving State shall observe the obligations which the laws and regulations of that State impose upon employers concerning the levying of income tax.

Article 50

EXEMPTION FROM CUSTOMS DUTIES AND INSPECTION 1. The receiving State shall, in accordance with such laws and regulations as it may adopt, permit entry of and grant exemption from all customs duties, taxes, and related charges other than charges for storage, cartage and similar services, on: (a) articles for the official use of the consular post; (b) articles for the personal use of a consular officer or members of his family forming part of his household, including articles intended for his establishment. The articles intended for consumption shall not exceed the quantities necessary for direct utilization by the persons concerned. 2. Consular employees shall enjoy the privileges and exemptions specified in paragraph 1 of this Article in respect of articles imported at the time of first installation. 3. Personal baggage accompanying consular officers and members of their families forming part of their households shall be exempt from inspection. It may be inspected only if there is serious reason to believe that it contains articles other than those referred to in sub-paragraph (b) of paragraph 1 of this Article, or articles the import or export of which is prohibited by the laws and regulations of the receiving State or which are subject to its quarantine laws and regulations. Such inspection shall be carried out in the presence of the consular officer or member of his family concerned.

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Article 51

ESTATE OF A MEMBER OF THE CONSULAR POST OR OF A MEMBER OF HIS FAMILY In the event of the death of a member of the consular post or of a member of his family forming part of his household, the receiving State: (a) shall permit the export of the movable property of the deceased, with the exception of any such property acquired in the receiving State the export of which was prohibited at the time of his death; (b) shall not levy national, regional or municipal estate, succession or inheritance duties, and duties on transfers, on movable property the presence of which in the receiving State was due solely to the presence in that State of the deceased as a member of the consular post or as a member of the family of a member of the consular post.

Article 52

EXEMPTION FROM PERSONAL SERVICES AND CONTRIBUTIONS The receiving State shall exempt members of the consular post and members of their families forming part of their households from all personal services, from all public service of any kind whatsoever, and from military obligations such as those connected with requisitioning, military contributions and billeting.

Article 53

BEGINNING AND END OF CONSULAR PRIVILEGES AND IMMUNITIES

1. Every member of the consular post shall enjoy the privileges and immunities provided in the present Convention from the moment he enters the territory of the receiving State on proceeding to take up his post or, if already in its territory, from the moment when he enters on his duties with the consular post.

2. Members of the family of a member of the consular post forming part of his household and members of his private staff shall receive the privileges and immunities provided in the present Convention from the date from which he enjoys privileges and immunities in accordance with paragraph 1 of this Article or from the date of their entry into the territory of the receiving State or from the date of their becoming a member of such family or private staff, whichever is the latest. 3. When the functions of a member of the consular post have come to an end, his privileges and immunities and those of a member of his family forming part of his household or a member of his private staff shall normally cease at the moment when the person concerned leaves the receiving State or on the expiry of a reasonable period in which to do so, whichever is the sooner, but shall subsist until that time, even in case of armed conflict. In the case of the persons referred to in paragraph 2 of this Article, their privileges and immunities shall come to an end when they cease to belong to the household or to be in the service of a member of the consular post provided, however, that if such persons intend leaving the receiving State within a reasonable period thereafter, their privileges and immunities shall subsist until the time of their departure. 4. However, with respect to acts performed by a consular officer or a consular employee in the exercise of his functions, immunity from jurisdiction shall continue to subsist without limitation of time. 5. In the event of the death of a member of the consular post, the members of his family forming part of his household shall continue to enjoy the privileges and immunities accorded to them until they leave the receiving State or until the expiry of a reasonable period enabling them to do so, whichever is the sooner.

Article 54

OBLIGATIONS OF THIRD STATES 1. If a consular officer passes through or is in the territory of a third State, which has granted him a visa if a visa was necessary, while proceeding to take up or return to his post or when returning to the

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THE OFFSHORE MANUAL & DIRECTORY sending State, the third State shall accord to him all immunities provided for by the other Articles of the present Convention as may be required to ensure his transit or return. The same shall apply in the case of any member of his family forming part of his household enjoying such privileges and immunities who are accompanying the consular officer or travelling separately to join him or to return to the sending State. 2. In circumstances similar to those specified in paragraph 1 of this Article, third States shall not hinder the transit through their territory of other members of the consular post or of members of their families forming part of their households. 3. Third States shall accord to official correspondence and to other official communications in transit, including messages in code or cipher, the same freedom and protection as the receiving State is bound to accord under the present Convention. They shall accord to consular couriers who have been granted a visa, if a visa was necessary, and to consular bags in transit, the same inviolability and protection as the receiving State is bound to accord under the present Convention. 4. The obligations of third States under paragraphs 1, 2 and 3 of this Article shall also apply to the persons mentioned respectively in those paragraphs, and to official communications and to consular bags, whose presence in the territory of the third State is due to force majeure.

Article 55

RESPECT FOR THE LAWS AND REGULATIONS OF THE RECEIVING STATE 1. Without prejudice to their privileges and immunities, it is the duty of all persons enjoying such privileges and immunities to respect the laws and regulations of the receiving State. They also have a duty not to interfere in the internal affairs of that State. 2. The consular premises shall not be used in any manner incompatible with the exercise of consular functions. 3. The provisions of paragraph 2 of this Article shall not exclude the possibility of offices of other institutions or agencies being installed in part of the building in which the consular premises are situated, provided that the premises assigned to them are separate from those used by the consular post. In that event, the said offices shall not, for the purposes of the present Convention, be considered to form part of the consular premises.

Article 56

INSURANCE AGAINST THIRD PARTY RISKS Members of the consular post shall comply with any requirement imposed by the laws and regulations of the receiving State in respect of insurance against third party risks arising from the use of any vehicle, vessel or aircraft.

Article 57

SPECIAL PROVISIONS CONCERNING PRIVATE GAINFUL OCCUPATION 1. Career consular officers shall not carry on for personal profit any professional or commercial activity in the receiving State. 2. Privileges and immunities provided in this Chapter shall not be accorded: (a) to consular employees or to members of the service staff who carry on any private gainful occupation in the receiving State; (b) to members of the family of a person referred to in sub-paragraph (a) of this paragraph or to members of his private staff; (c) to members of the family of a member of a consular post who themselves carry on any private gainful occupation in the receiving State.

CHAPTER III

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REGIME RELATING TO HONORARY CONSULAR OFFICERS AND CONSULAR POSTS HEADED BY SUCH OFFICERS

Article 58

GENERAL PROVISIONS RELATING TO FACILITIES, PRIVILEGES AND IMMUNITIES

1. Articles 28, 29, 30, 34, 35, 36, 37, 38 and 39, paragraph 3 of Article 54 and paragraphs 2 and 3 of Article 55 shall apply to consular posts headed by an honorary consular officer. In addition, the facilities, privileges and immunities of such consular posts shall be governed by Articles 59, 60, 61 and 62. 2. Articles 42 and 43, paragraph 3 of Article 44, Articles 45 and 53 and paragraph 1 of Article 55 shall apply to honorary consular officers. In addition, the facilities, privileges and immunities of such consular officers shall be governed by Articles 63, 64, 65, 66 and 67. 3. Privileges and immunities provided in the present Convention shall not be accorded to members of the family of an honorary consular officer or of a consular employee employed at a consular post headed by an honorary consular officer. 4. The exchange of consular bags between two consular posts headed by honorary consular officers in different States shall not be allowed without the consent of the two receiving States concerned.

Article 59

PROTECTION OF THE CONSULAR PREMISES The receiving State shall take such steps as may be necessary to protect the consular premises of a consular post headed by an honorary consular officer against any intrusion or damage and to prevent any disturbance of the peace of the consular post or impairment of its dignity.

Article 60

EXEMPTION FROM TAXATION OF CONSULAR PREMISES 1. Consular premises of a consular post headed by an honorary consular officer of which the sending State is the owner or lessee shall be exempt from all national, regional or municipal dues and taxes whatsoever, other than such as represent payment for specific services rendered. 2. The exemption from taxation referred to in paragraph 1 of this Article shall not apply to such dues and taxes if, under the laws and regulations of the receiving State, they are payable by the person who contracted with the sending State.

Article 61

INVIOLABILITY OF CONSULAR ARCHIVES AND DOCUMENTS The consular archives and documents of a consular post headed by an honorary consular officer shall be inviolable at all times and wherever they may be, provided that they are kept separate from other papers and documents and, in particular, from the private correspondence of the head of a consular post and of any person working with him, and from the materials, books or documents relating to their profession or trade.

Article 62

EXEMPTION FROM CUSTOMS DUTIES

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Article 63

CRIMINAL PROCEEDINGS If criminal proceedings are instituted against an honorary consular officer , he must appear before the competent authorities. Nevertheless, the proceedings shall be conducted with the respect due to him by reason of his official position and, except when he is under arrest or detention, in a manner which will hamper the exercise of consular functions as little as possible. When it has become necessary to detain an honorary consular officer, the proceedings against him shall be instituted with the minimum of delay.

Article 64

PROTECTION OF HONORARY CONSULAR OFFICERS The receiving State is under a duty to accord to an honorary consular officer such protection as may be required by reason of his official position.

Article 65

EXEMPTION FROM REGISTRATION OF ALIENS AND RESIDENCE PERMITS Honorary consular officers, with the exception of those who carry on for personal profit any professional or commercial activity in the receiving State, shall be exempt from all obligations under the laws and regulations of the receiving State in regard to the registration of aliens and residence permits.

Article 66

EXEMPTION FROM TAXATION An honorary consular officer shall be exempt from all dues and taxes on the remuneration and emoluments which he receives from the sending State in respect of the exercise of consular functions.

Article 67

EXEMPTION FROM PERSONAL SERVICES AND CONTRIBUTIONS The receiving State shall exempt honorary consular officers from all personal services and from all public services of any kind whatsoever and from military obligations such as those connected with requisitioning, military contributions and billeting.

Article 68

OPTIONAL CHARACTER OF THE INSTITUTION OF HONORARY CONSULAR OFFICERS

Each State is free to decide whether it will appoint or receive honorary consular officers.

CHAPTER IV

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GENERAL PROVISIONS

Article 69

CONSULAR AGENTS WHO ARE NOT HEADS OF CONSULAR POSTS 1. Each State is free to decide whether it will establish or admit consular agencies conducted by consular agents not designated as heads of consular post by the sending State. 2. The conditions under which the consular agencies referred to in paragraph 1 of this Article may carry on their activities and the privileges and immunities which may be enjoyed by the consular agents in charge of them shall be determined by agreement between the sending State and the receiving State.

Article 70

EXERCISE OF CONSULAR FUNCTIONS BY DIPLOMATIC MISSIONS 1. The provisions of the present Convention apply also, so far as the context permits, to the exercise of consular functions by a diplomatic mission. 2. The names of members of a diplomatic mission assigned to the consular section or otherwise charged with the exercise of the consular functions of the mission shall be notified to the Ministry for Foreign Affairs of the receiving State or to the authority designated by that Ministry. 3. In the exercise of consular functions a diplomatic mission may address: (a) the local authorities of the consular district; (b) (b) the central authorities of the receiving State if this is allowed by the laws, regulations and usages of the receiving State or by relevant international agreements. 4. The privileges and immunities of the members of a diplomatic mission referred to in paragraph 2 of this Article shall continue to be governed by the rules of international law concerning diplomatic relations.

Article 71

NATIONALS OR PERMANENT RESIDENTS OF THE RECEIVING STATE 1. Except in so far as additional facilities, privileges and immunities may be granted by the receiving State, consular officers who are nationals of or permanently resident in the receiving State shall enjoy only immunity from jurisdiction and personal inviolability in respect of official acts performed in the exercise of their functions, and the privilege provided in paragraph 3 of Article 44. So far as these consular officers are concerned, the receiving State shall likewise be bound by the obligation laid down in Article 42. If criminal proceedings are instituted against such a consular officer, the proceedings shall, except when he is under arrest or detention, be conducted in a manner which will hamper the exercise of consular functions as little as possible. 2. Other members of the consular post who are nationals of or permanently resident in the receiving State and members of their families, as well as members of the families of consular officers referred to in paragraph 1 of this Article, shall enjoy facilities, privileges and immunities only in so far as these are granted to them by the receiving State. Those members of the families of members of the consular post and those members of the private staff who are themselves nationals of or permanently resident in the receiving State shall likewise enjoy facilities, privileges and immunities only in so far as these are granted to them by the receiving State. The receiving State shall, however, exercise its jurisdiction over those persons in such a way as not to hinder unduly the performance of the functions of the consular post.

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Article 72

NON-DISCRIMINATION 1. In the application of the provisions of the present Convention the receiving State shall not discriminate as between States. 2. However, discrimination shall not be regarded as taking place: (a) where the receiving State applies any of the provisions of the present Convention restrictively because of a restrictive application of that provision to its consular posts in the sending State; (b) where by custom or agreement States extend to each other more favourable treatment than is required by the provisions of the present Convention.

Article 73

RELATIONSHIP BETWEEN THE PRESENT CONVENTION AND OTHER INTERNATIONAL AGREEMENTS

1. The provisions of the present Convention shall not affect other international agreements in force as between States parties to them. 2. Nothing in the present Convention shall preclude States from concluding international agreements confirming or supplementing or extending or amplifying the provisions thereof.

CHAPTER V

FINAL PROVISIONS

Article 74

SIGNATURE The present Convention shall be open for signature by all States Members of the United Nations or of any of the specialized agencies or Parties to the Statute of the International Court of Justice, and by any other State invited by the General Assembly of the United Nations to become a Party to the Convention, as follows until 31 October 1963 at the Federal Ministry for Foreign Affairs of the Republic of Austria and subsequently, until 31 March 1964, at the United Nations Headquarters in New York.

Article 75

RATIFICATION The present Convention is subject to ratification. The instruments of ratification shall be deposited with the Secretary-General of the United Nations.

Article 76

ACCESSION The present Convention shall remain open for accession by any State belonging to any of the four categories mentioned in Article 74. The instruments of accession shall be deposited with the Secretary-General of the United Nations.

Article 77

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ENTRY INTO FORCE 1. The present Convention shall enter into force on the thirtieth day following the date of deposit of the twenty-second instrument of ratification or accession with the Secretary-General of the United Nations. 2. For each State ratifying or acceding to the Convention after the deposit of the twenty-second instrument of ratification or accession, the Convention shall enter into force on the thirtieth day after deposit by such State of its instrument of ratification or accession.

Article 78

NOTIFICATIONS BY THE SECRETARY-GENERAL The Secretary-General of the United Nations shall inform all States belonging to any of the four categories mentioned in Article 74: (a) of signatures to the present Convention and of the deposit of instruments of ratification or accession, in accordance with Articles 74, 75 and 76; (b) of the date on which the present Convention will enter into force, in accordance with Article 77.

Article 79

AUTHENTIC TEXTS The original of the present Convention, of which the Chinese, English, French, Russian and Spanish texts are equally authentic, shall be deposited with the Secretary-General of the United Nations, who shall send certified copies thereof to all States belonging to any of the four categories mentioned in Article 74. IN WITNESS WHEREOF the undersigned Plenipotentiaries, being duly authorized thereto by their respective Governments, have signed the present Convention. DONE at Vienna, this twenty-fourth day of April, one thousand nine hundred and sixty-three.

OPTIONAL PROTOCOL TO THE VIENNA CONVENTION ON CONSULAR RELATIONS CONCERNING ACQUISITION OF NATIONALITY.

DONE AT VIENNA, ON 24 APRIL 1963 The States Parties to the present Protocol and to the Vienna Convention on Consular Relations, hereinafter referred to as "the Convention", adopted by the United Nations Conference held at Vienna from 4 March to 22 April 1963, Expressing their wish to establish rules between them concerning acquisition of nationality by members of the consular post and by members of their families forming part of their households, Have agreed as follows:

Article I For the purposes of the present Protocol, the expression "members of the consular post" shall have the meaning assigned to it in sub-paragraph (g) of paragraph 1 of Article 1 of the Convention, namely, consular officers, consular employees and members of the service staff".

Article 11 Members of the consular post not being nationals of the receiving State, and members of their families forming part of their households, shall not, solely by the operation of the law of the receiving State, acquire the nationality of that State.

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Article III The present Protocol shall be open for signature by all States which may become Parties to the Convention, as follows: until 31 October 1963 at the Federal Ministry for Foreign Affairs of the Republic of Austria and, subsequently, until 31 March 1964, at the United Nations Headquarters in New York.

Article IV The present Protocol is subject to ratification. The instruments of ratification shall be deposited with the Secretary-General of the United Nations.

Article V The present Protocol shall remain open for accession by all States which may become Parties to the Convention. The instruments of accession shall be deposited with the Secretary-General of the United Nations.

Article VI 1. The present Protocol shall enter into force on the same day as the Convention or on the thirtieth day following the date of deposit of the second instrument of ratification of or accession to the Protocol with the Secretary-General of the United Nations, whichever date is the later. 2. For each State ratifying or acceding to the present Protocol after its entry into force in accordance with paragraph 1 of this Article, the Protocol shall enter into force on the thirtieth day after deposit by such State of its instrument of ratification or accession.

Article VII The Secretary-General of the United Nations shall inform all States which may become Parties to the Convention: (a) of signatures to the present Protocol and of the deposit of instruments of ratification or accession, in accordance with Articles 111, IV and V; (b) of the date on which the present Protocol will enter into force, in accordance with Article VI. Article Vill The original of the present Protocol, of which the Chinese, English, French, Russian and Spanish texts are equally authentic, shall be deposited with the Secretary-General of the United Nations, who shall send certified copies thereof to all States referred to in Article Ill. IN WITNESS WHEREOF the undersigned plenipotentiaries, being duly authorized thereto by their respective Governments, have signed the present Protocol. DONE at Vienna, this twenty-fourth day of April, one thousand nine hundred and sixty-three.

OPTIONAL PROTOCOL TO THE VIENNA CONVENTION ON CONSULAR RELATIONS CONCERNING THE COMPULSORY SETTLEMENT OF DISPUTES.

DONE AT VIENNA, ON 24 APRIL 1963 The States Parties to the present Protocol and to the Vienna Convention on Consular Relations, hereinafter referred to as "the Convention", adopted by the United Nations Conference held at Vienna from 4 March to 22 April 1963, Expressing their wish to resort in all matters concerning them in respect of any dispute arising out of the interpretation or application of the Convention to the compulsory jurisdiction of the International Court of Justice, unless some other form of settlement has been agreed upon by the parties within a reasonable period,

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Article I Disputes arising out of the interpretation or application of the Convention shall lie within the compulsory jurisdiction of the International Court of Justice and may accordingly be brought before the Court by an application made by any party to the dispute being a Party to the present Protocol.

Article 11 The parties may agree, within a period of two months after one party has notified its opinion to the other that a dispute exists, to resort not to the International Court of Justice but to an arbitral tribunal. After the expiry of the said period, either party may bring the dispute before the Court by an application.

Article III 1. Within the same period of two months, the parties may agree to adopt a conciliation procedure before resorting to the International Court of Justice. 2. The conciliation commission shall make its recommendations within five months after its appointment. If its recommendations are not accepted by the parties to the dispute within two months after they have been delivered, either party may bring the dispute before the Court by an application.

Article IV States Parties to the Convention, to the Optional Protocol concerning Acquisition of Nationality, and to the present Protocol may at any time declare that they will extend the provisions of the present Protocol to disputes arising out of the interpretation or application of the Optional Protocol concerning Acquisition of Nationality. Such declarations shall be notified to the Secretary-General of the United Nations.

Article V The present Protocol shall be open for signature by all States which may become Parties to the Convention as follows: until 31 October 1963 at the Federal Ministry for Foreign Affairs of the Republic of Austria and, subsequently, until 31 March 1964, at the United Nations Headquarters in New York.

Article VI The present Protocol is subject to ratification. The instruments of ratification shall be deposited with the Secretary-General of the United Nations.

Article Vll The present Protocol shall remain open for accession by all States which may become Parties to the Convention. The instruments of accession shall be deposited with the Secretary-General of the United Nations.

Article VIll 1. The present Protocol shall enter into force on the same day as the Convention or on the thirtieth day following the date of deposit of the second instrument of ratification or accession to the Protocol with the Secretary-General of the United Nations, whichever date is the later. 2. For each State ratifying or acceding to the present Protocol after its entry into force in accordance with paragraph 1 of this Article, the Protocol shall enter into force on the thirtieth day after deposit by such State of its instrument of ratification or accession.

Article IX

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THE OFFSHORE MANUAL & DIRECTORY The Secretary-General of the United Nations shall inform all States which may become Parties to the Convention: (a) of signatures to the present Protocol and of the deposit of instruments of ratification or accession, in accordance with Articles V, VI and VII; (b) of declarations made in accordance with Article IV of the present Protocol; (c) of the date on which the present Protocol will enter into force, in accordance with Article VIII.

Article X The original of the present Protocol, of which the Chinese, English, French, Russian and Spanish texts are equally authentic, shall be deposited with the Secretary-General of the United Nations, who shall send certified copies thereof to all States referred to in Article V. IN WITNESS WHEREOF the undersigned plenipotentiaries, being duly authorised thereto by their respective Governments, have signed the present Protocol. DONE at Vienna, this twenty-fourth day of April, one thousand nine hundred and sixty-three.

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