The Court of Appeal handles appeals in either civil or criminal jurisdictions. Western Samoa does not have any double taxation agreements. Companies can be incorporated under the offshore banking jurisdiction as international companies. If a company has already been incorporated in another jurisdiction it can be registered as a foreign company. Ready made companies are available for immediate use.
Anonymity is secured by the secrecy provision of the International Companies Act.
The records of the Registrar of International and Foreign Companies are not available to the public. The company may not perform as a trustee company. Residents of Western Samoa may not be shareholders in an international company. However, a resident trustee company registered under the Trustee Companies Act 1987 is permitted to own shares in such a company. The company may not exert local business in Western Samoa.