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Antigua and Barbuda is a twin island state located in the Eastern Caribbean. The major island Antigua is 108 square miles in size with a resident population of approximately 65,000 with more than one-third of the population living in the capital city of St. John's. Barbuda has a population of 1500 with its principal community in Codrington.

Antigua and Barbuda (hereinafter referred to as "Antigua") is a member of the Caribbean Community and Common Market (CARICOM) an economic organization of Caribbean States. The system of Government which exists in Antigua, is one of democracy based upon the British Parliamentary system. The Government consists of a Cabinet of Ministers which is headed by the Prime Minister. English is the official language.

Caribbean community enjoys one of the highest standards of living in the Caribbean. Antigua’s financial / offshore industry and commercial activities have grown tremendously since its Independence attained in 1981. Antigua possesses the most thriving tourist industry in the Eastern Caribbean.

Its business communications are excellent. Worldwide direct dialing systems of telephone, telex and facsimile are supported by daily air links to the major cities of the USA, Canada and Europe and to the world's major capital markets. The currency in Antigua is the Eastern Caribbean Dollar which is fixed to the United States at the rate of US$1.00 to E.C.$2.70.

The combination of excellent service, modern corporate and fiscal legislation affords an extremely attractive environment for the establishment of offshore corporations and its international banks, local banks, law firms, tax advisors, accounting firms and trust companies service very well the needs of the offshore financial industry.