Isle of Man lies in the Irish Sea, about midway between the coasts of Northern Ireland and England.
Companies must have at least two directors and one company secretary. They must be natural persons; thus corporate directors are not permitted. The company secretary must be professionally qualified or be officially approved by the authorities. For exempt and international companies, one director and the secretary must be resident.A minimum of one shareholder is required which may be an individual or body corporate. Shareholders details are recorded on public file but anonymity can be protected through the use of nominee shareholders.