International Partnerships and Limited Liability Partnerships
The International Partnership and Limited Partnership Act 1998 provides for the formation of both standard international partnerships as well as International Limited Partnerships.
The Act is founded on the principle of English common law and equity applicable to partnerships. Both forms of partnership must have one partner who is either an international company, a foreign company/ or a trustee company, registered in Samoa and all other partners must be non-residents of Samoa.
The Act prescribes a simple process for registration of International or Limited Partnerships. It is not necessary to lodge the partnership agreement. As with all the international structures available in Samoa, registered partnerships enjoy exemption from all local taxes, duties and currency exchange controls and levies. They are also exempt from any requirements to file any returns, accounts or reports. The Act offers strict confidentiality in respect of the affairs of a registered partnership and to the partners thereof.
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