¶ E01
How to Use the Tables
Purpose. This appendix sets the principal rules of Nevis beside the corresponding rules of the Cook Islands and Belize, the two jurisdictions with which Nevis is most often compared for international trusts, limited liability companies and foundations. Each cell gives the rule in a few words and the provision that states it. The tables are a finding aid. They do not replace the chapter in which each rule is examined, and a planner relying on a cell should read the provision and the discussion it points to.
Sources. The Nevis column is taken from the chapters of this volume, which cite the revised editions and amending Ordinances. The Cook Islands column is taken from the verified text of Lighthouse on Asset Protection, ch. 22, from chapter 1 of Lighthouse on the Cook Islands: International Trusts, LLCs, and Foundations, and from the comparative tables in chapters 9, 15 and 23 of this volume. The Belize column is taken from Lighthouse on Belize: Trusts, LLCs, and Foundations, whose chapters cite the Belize statutes as amended in 2023. A cell that could not be confirmed from those sources reads "Not examined here" and names the companion-volume chapter where the point is treated.
Citation. Sections of the Nevis Ordinances are cited by the abbreviations used throughout this volume: NIETO for the Nevis International Exempt Trust Ordinance, NLLCO for the Nevis Limited Liability Company Ordinance and MFO for the Multiform Foundations Ordinance. Cook Islands sections are cited to the Act named in the row (ITA for the International Trusts Act 1984). Belize sections are cited to the Act named in the row. The Cook Islands volume uses the chapter numbers of this volume, so that a Cook Islands point treated here in chapter 15 is treated there in chapter 15. The Belize volume uses its own numbering.
Proposals. The Cook Islands Limited Liability Companies Act 2008 is the subject of proposed revisions that are pending before the Cook Islands Parliament. Where a cell refers to them, it says that they are proposals. Nothing in these tables treats a proposal as enacted law.
Table E-1. The statutes compared.
| Vehicle | Nevis | Cook Islands | Belize |
|---|---|---|---|
| International trust | Nevis International Exempt Trust Ordinance, Cap. 7.03(N) (in force May 1, 1994; rev. ed. 2017; no amendment after 2015) | International Trusts Act 1984 (No. 14), as amended 1985–2013 | Trusts Act, Cap. 202, Part XA (international trusts, inserted 2007), as amended by Act No. 40 of 2023 |
| LLC | Nevis Limited Liability Company Ordinance, Cap. 7.04(N) (No. 2 of 2017, in force Jan. 1, 2018; rev. ed. 2020; amended 2018, 2019, 2022, 2023, 2025) | Limited Liability Companies Act 2008 (assent June 25, 2008); revisions pending as proposals | Limited Liability Companies Act, Cap. 270:01, as amended by Act 29 and Act 48 of 2023 |
| Foundation | Multiform Foundations Ordinance, Cap. 7.08(N) (2004; in force Aug. 18, 2005; rev. ed. 2017) | Foundations Act 2012 (No. 11) | International Foundations Act, Cap. 24:02 (rev. ed. 2020, as amended 2023) |
| Trust and company service providers | Nevis Trust and Corporate Service Providers Ordinance, No. 2 of 2021 (in force May 1, 2021) | Trustee Companies Act 2014 (No. 4) | Not examined here (see Belize volume, ch. 3) |
| Chapters of this volume | Chs. 5–11 (trusts), 12–17 (LLCs), 18–20 (foundations) | Same chapter numbers in the Cook Islands volume | Belize volume, chs. 5–13, 14–18, 19–22 |