In international trade and investment the selection of an offshore jurisdiction requires very careful consideration. We are experts in advising international clients on the selection of the best jurisdiction for their personal offshore requirements.

The Republic of Panama is located in Central America and forms the narrow isthmus that
links North and South America. Panama is famous for its canal, which joins the Atlantic and
Pacific Oceans. Because of the international nature of the Panama Canal, the country's
population of 2.8 million has excellent telecommunications, airline links and a sophisticated
banking and financial system as well as a major free port.
The US Dollar is the legal tender in the Republic of Panama and its official language is
Spanish, but English is also widely spoken.
Panama is probably best known for its extensive ship registration (the largest in the world),
and possibly its recent history of dictatorship under General Noriega. Since 1994 though,
Panama has known relative democracy, and at the end of 1999 all of the US facilities and
shipping bases were ceded back to Panamanian control, giving Panama the opportunity to
create a thriving service-based economy. The Government has constructed a large suite of
investment incentives and zones to attract local and international investors, making Panama
an attractive and relatively simple place in which to base a holding or trading company.

Zero taxation
Onshore presence
Bearer shares (under strict regulation)
Flexible company law
Political and economic stability
Flag of convenience for shipping
Bi-lingual system - Spanish and English
Civil Law system
Well developed legal infrastructure
No requirement for keeping or filing accounts
No exchange controls

Unternehmensinformation / Kurzprofil:
Specialising in international corporate law since 1993, e|m|s Unternehmensberatung are established as one of the market leader in this field. Due to our vast experience, we are able to offer clients assistance with all aspects of offshore company formation, nominee service through lawyers, virtual offices at prestigious locations and bank accounts with the worlds leading financial institutions including online banking, credit cards and cheque books.

e|m|s Unternehmensberatung Limited & Co. KG
Käthe-Kollwitz-Str. 60
04109 Leipzig
Germany
Phone: +49 (0) 341 46 79 40
Fax: +49 (0) 341 46 79 419
E-Mail: info@emskg.de
Internet: www.Express-Company.de