Jurisdiction Project


Labuan is very small island located off the coast of Borneo in East Malysia. Labuan is best-known by the world as an offshore finance center.

The Labuan Federal Territory comprises one main island, Labuan Island and six other small islets, namely: Pulau Burung, Pulau Daat, Pulau Kuraman, Pulau Papan, Pulau Rusukan Kecil, and Pulau Rusukan Besar. Island of Labuan is 12 miles long and 7 miles wide.

Located off N.W. coast of Borneo, East Malaysia at entrance to Brunei Bay.

Latitude and Longitude:
Latitude 5 N and Longitude 115 E.

Time Zone:
GMT +9

Total Land Area:


Labuan has a tropical balmy climate with two annual monsoon seasons - the South West monsoon from April to June and the North East monsoon from September to December. It is free from hurricanes and typhoons and enjoys good climate all year round. Daily temperatures average between 28 to 32 degrees Celsius.

Natural Resources:
Coal, limestone, oil and timber.


Total GDP:
1995 51,578,900.00 USD
2000 75,868,400.00 USD

Per Capita GDP:
1995 792.00 USD
2000 973.00 USD

% of GDP per Sector:
  Primary Secondary Tertiary
1995 2.3% 69.1% 28.6%
2000 1.7% 62.5% 35.4%

% of Population Employed by Sector
  Primary Secondary Tertiary
% % %

External Aid/Remittances:

Labuan's economic growth mostly centred on the mining sector, which is largely represented by oil and gas production and the related industries. The sector is followed closely by the manufacturing and tourism sectors. Although the finance sector is still not a major economic contributor, its GDP contribution increased from 5.7% in 1991 to 7.1% in 1995. This is probably due to the increasing number of offshore companies that had set up office in Labuan, which is also an International Offshore Financial Centre (IOFC). The territory's GDP is estimated at RM145 million in 1991 and RM196 million in 1995. Labuan is expected to register an average GDP growth of 10.1 per cent per annum during the planning period 1995-2015. By the year 2015, Labuan's total GDP is projected to be RM1.335 million. The per capita income is also expected to go up from RM 4,990 in 1995 to an estimated RM 9,315 in 2015. Malaysia has maintained its policy of a fixed exchange rate between the Ringgit and the U.S. dollar, USD = RM3.8, which was imposed by Prime Minister Mahathir in September 1998, as part of capital controls designed to stem the outflow of short-term capital in the wake of the Asian financial crisis. Malaysia’s currency is considered somewhat undervalued at the present exchange rate of 3.8 Ringgits to one U.S. dollar. Some of the capital controls imposed in 1998 were relaxed in early 2001, such as the taxes on repatriation of short-term stock market profits by foreign portfolio investors. In all, Labuan will continue to prosper based on its aim to thrive as an IOFC, a commercial hub and tourist destination. Major GDP contributions are expected to be derived from the three sectors, namely tourism, finance and transport, with an estimated GDP share of 23.2%, 19.2% and 17.4% respectively in 2015. It is expected that the manufacturing and mining sectors will play a less significant role in the future.

Labour Force:
1999 31,400

Year: Unemployment Rate (% of pop.)
1996 2.6%
2001 3.6%

Offshore finance, tourism, bio-technology industry, shipbuilding, ship repair, and manufacturing; In order to turn Labuan into an international banking center, the Malaysian government offers incentives to try to lure in new investors. With land utilization geared more towards property and industrial use, there is little agricultural activity. To better the chances for compete against ASEAN countries through the ASEAN Free Trade (AFTA) in 2003, Labuan has prepared itself by developing new industry, the bio-technology industry. Labuan has developed the herbal-based bio-technology like spices and expanded to other products such as perfume and cosmetics.

Niche Industry:
Offshore finance.

Tourism is one the pillar industries in Labuan, the top 10 adventurous activities in Labuan are : sport fishing, eco-diving, snorkeling, wreck diving, dinghy sailing, jet ski, sea snake watching, kayaking, proboscis monkey watching, and horse riding. The island of Labuan was made an IOFC first, and now the move to successfully develop the tourism industry. Labuan as a retiree paradise is in line with the planned building of a 18-hole golf course and retirement homes. Retirees, from the region and other parts of the world, will be attracted to set up homes in Labuan. A Retirement Package Incentive, covering PR status, can be offered to high net worth retirees. Also Labuan is growing into a meeting, conference, and exhibition center. Domestic and International Tourist Arrivals (1999); Domestic & International Tourists 437,267; Domestic 368,767; Brunei 41,724; Philippines 9,344; UK 4,907; Indonesia 8,183; Singapore 1,1833; Australia 990;


Imports and Exports:

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Number of Airports: 1
Passenger traffic (2002)312,405; (2003)344,980; (2004)349,536. Malaysian Airlines and Air Asia fly daily from Kuala Lumpur, Kota Kinabalu, Kuching, Bandar Seri Begawan to the island. Kota Kinabalu in the Borneo state of Sabah also serves as an international gateway for Labuan with its regular flights everyday. Royal Brunei also flies direct to Labuan from Bandar Seri Begawan.

Number of Main Ports: 1
Labuan Port is located off Northwest coast of Borneo, at 05 latitude North and 115 longitude East and lies about 10 km southeast of mainland Sabah. Its deep bay provides ideal conditions for large vessels to anchor. It is free from typhoons and enjoys a tropical climate year round. In recognition of Labuan's important role as a regional port, the Government has built and is managing several jetties to facilitate trade and passenger movements between Labuan and other ports. These include New Liberty Wharf, Barter Trade Jetty, vehicular ferry and passenger ferry terminal. With about 20,000 TEUs of containers handled annually, Labuan is now ranked among the 15 businest ports in Malaysia. The New Liberty Wharf is the main port of entry for vessels carrying general cargoes, bulk cargoes and containers in Labuan. It has a 244-meter long jetty with draft of 8.54 meters and capacity to handle vessels of up to 16,000 DWT.



Labuan's excellent road network links Labuan Town with all parts of the island. A round-island tour of Labuan will take approximately 1.5 hours by road. Taxis, self-drive cars, chartered or chauffeur-driven limousines are available.

High speed air conditioned ferries ply daily to Labuan from Kota Kinabalu, Sarawak and Brunei. Travelling time from Kota Kinabalu is about three hours and Brunei about one hour. Another favourite alternative is to take the ferry from Menumbok, a small fishing town in Sabah which lies closest to Labuan. The ferry here can accommodate trucks and passenger cars. This is the most economical and convenient "trade route" that connects Labuan and the Borneo hinterland.

Other Forms of Transportation:

Economic Zones:
There are no particular economic zones on Labuan; rather the entire island is a big economic zone itself with tremendous off-shore finance activities. Labuan was declared a duty free port on 1st September 1956 under the Custom Ordinance (Amendment No.2) 1956, except for liquor, cigarettes and petroleum products. Presently, all products and servics except those prohibited by law is allowed to be imported, exported, manufactured, distributed and re-packeged in Labuan without any imposition of duty and taxes (except for petroleum).

Energy Policy:
122 Megawatts is generated daily, of which 60 mw is supplied to Sabah, and Labuan’s daily consumption is rated at 39 mw. This means Labuan has an excess capacity of 23 mw.

Year Total Energy Production (Mwh) Thermic (Mwh) Geothermic (Mwh) Other (Mwh) Total Energy Consumption (Mwh) Domestic (Mwh) Commercial (Mwh) Public Service (Mwh) Industry (Mwh) Public Lighting (Mwh)


Official Currency:
Malaysia Ringgit (RM)

Banking and Insurance:
Number of Banks and Credit Unions: 2
Number of Agricultural Credit Unions:
Number of Insurance Companies: 4

 Number of Banks and Credit Unions: 2 domestic banks (2000); Number of Agricultural Credit Unions: n/a; Number of Insurance Companies: 4 insurance companies;

Financial Services:
Labuan is an island strategically located in the Asia-Pacific region, off the coast of East Malaysia. It is administered by the Federal Government of Malaysia, easily accessible, has a developed infrastructure, satellite telecommunication, low cost of operation and shares the same time zone with other major Asian cities. Labuan is an integrated International Offshore Finance Center (IOFC), offering a wide range of offshore financial products and services to customers worldwide, including banking and investment banking, insurance, captives, trust business, fund management, investment holding, company management and Islamic financing. Labuan offers the lowest tax for investment in Islamic funds. Tax in Labuan was merely 3 percent, compare with Luxembourg, where the tax rate was 40 percent, and staff salaries were the second highest. And in the case of Dublin, where the tax rate was 20 percent, Labuan has its standout competitive advantage. Offshore companies in Labuan are permitted to both residents and non-residents of Malaysia. The offshore company may carry out any business that is lawful in Malaysia in, from or through Labuan, but banking, insurance and insurance-related businesses, fund management, leasing, factoring and company management would require the offshore company to be licensed. Shipping operations in Malaysia are prohibited. An offshore company must have at least one director and Resident Secretary who must be a Trust Officer of a trust company. There is no minimum capital requirement and the company may issue shares of different classes and of different rights but no bearer shares are allowed. Generally, offshore companies may only carry on business activities with persons other than residents of Malaysia (except where permitted by LOFSA) and deal in currencies other than the Malaysian Ringgit, except for the purpose of defraying administrative and statutory expenses and receiving fees and commissions. The annual fee for offshore company is RM 2,600 while for foreign offshore company is RM 5,300. Labuan as an offshore financial center contributes significantly to both the island’s national income and employment, employing over 12% of the labour force and contributing in excess of 25% of GDP (Hampton, 1996). Offshore Financial Institution: 1999; 2000; Bank, 61, 60; Leasing, 8, 19; Insurance, 26, 39; Insurance Related, 24, 29; Fund manager, 6, 9; Trading and non-Trading, 1,764, 2,098; Trust company (domestic) 20 20 Auditor (firm), 18, 19; Liquidator (firm), 14, 15; Total, 1941, 2,308;. Employment in offshore Financial Institutions (2000) Total Malaysian Expatriate Bank 322 268 54 Insurance 155 100 55 Re-insurance 48 44 4 Fund manager 7 3 4 Trust company 89 77 12 Total 621 492 129 Number of Offshore Banks: 55 (2005); Number of Offshore Insurance Companies 98; Number of Offshore Trust Companies 20;

Fibre optic cable enabled. (2000) Network capacity - 15,000 lines. Present 10,369 telephone Subscribers.

Public Ownership:
An increasing number of privately initiated projects are now under way in Labuan. Such as, the Labuan water supply project and Labuan-Beaufort electricity interconnection project are the most typical examples of Labuan is marching towards private initiative projects and ownership of infrastructures on the island.

Land Use:
The island is mainly flat and undulating and the highest point is 85 meters above sea level. More than 70 percent of the island is still under vegetation. Land utility is concentrated more on property and industrial use with minimal agricultural activity. Most of the island's prime land, waterfront and suburbs are utilized for residential and tourism development. A sizeable area on the south western side of the island is allocated for shipbuilding, oil and gas industries and manufacturing activities. 56% developed. Balance 44% in secondary jungle or swamp.

With land utilization geared more towards property and industrial use, there is little agricultural activity in Labuan. Large forest land was cut down to serve the purpose of industrial and residential development and use; however, there is still about 40% of the land that is under secondary jungle or swamp.

Marine Activity:

According to Food and Agriculture Organization of the United Nations, in 1997, the Malaysian fishing fleet consisted of 32,672 units of licensed vessels, of which 133 units in Federal Territory of Labuan, 20,365 units were located in Peninsular Malaysia, 9,836 units in Sabah and 2,338 units in Sarawak. Also the total landings of the capture fishery in 1997 in Malaysia amounted to 1,168,973 t, valued at RM 3,680 million. Of this, 3 percent was from Federal Territory of Labuan, 71 percent from Peninsular Malaysia, 11 percent from Sarawak, and 15 percent from Sabah.

Marine Life:
Some of the many varieties of Labuan marine life includes large shoals of jacks, snappers and barracudas, whitetip reef sharks, soft corals, sponges, large lion fish, pelagic fish, groupers, bat fish, scorpion fish, various kinds of reef fish, butterfly fish, turtles and feather stars.

Critical Issues:
Nowadays, with heightened security in all sectors throughout the world, money laundering becomes one of the most serious problems, and Labuan as a small island also faces this critical issue.



Political System:
Labuan is a Federal Territory of Malaysia, which is a democracy based on the parliamentary system of government. Malaysia nominally headed by paramount ruler and a bicameral Parliament consisting of a non-elected upper house and an elected lower house; all Peninsular Malaysian states have hereditary rulers except Melaka and Pulau Pinang (Penang); those two states along with Sabah and Sarawak in East Malaysia have governors appointed by government; powers of state governments are limited by federal constitution; under terms of federation, Sabah and Sarawak retain certain constitutional prerogatives (e.g., right to maintain their own immigration controls); Sabah - holds 25 seats in House of Representatives; Sarawak holds 28 seats in House of Representatives.

Political Parties:
Ruling-coalition National Front (Barisan Nasional) or BN, consisting of the following parties: Gerakan Rakyat Malaysia Party or PGRM; Liberal Democratic Party (Parti Liberal Demokratik - Sabah) or LDP; Malaysian Chinese Association (Persatuan China Malaysia) or MCA; Malaysian Indian Congress (Kongresi India Malaysia) or MIC; Parti Bersatu Pakyat Sabah or PBRS; Parti Bersatu Sabah or PBS; Parti Pesaka Bumiputra Bersatu or PBB; Parti Rakyat Sarawak or PRS; Sabah Progressive Party (Parti Progresif Sabah) or SAPP; Sarawak United People's Party (Parti Bersatu Rakyat Sarawak) or SUPP; United Malays National Organization or UMNO; United Pasokmomogun Kadazandusun Murut Organization (Pertubuhan Pasko Momogun Kadazan Dusun Bersatu) or UPKO; People's Progressive Party (Parti Progresif Penduduk Malaysia) or PPP; Sarawak Progressive Democratic Party or SPDP; opposition parties: Democratic Action Party (Parti Tindakan Demokratik) or DAP; Islamic Party of Malaysia (Parti Islam se Malaysia) or PAS; People's Justice Party (Parti Keadilan Rakyat) or PKR; Sarawak National Party or SNAP; opposition coalition Alternative Front (Barisan Alternatif) or BA consists of PAS and PKR.

Important Legislation:
Important legislation on the island of Labuan is the same as of the mainland of Malaysia. Administrative Law: Consular Relations (Vienna Convention) Act 1999, Act 595; Countervailing and Anti-Dumping Duties Act 1993, Act 504; Deposit of Library Material Act 1986 (Act 331); Human Rights Commission of Malaysia Act 1999 (Act 597); Legal Profession Act 1976 (Act 166); Malaysia-Thailand Joint Authority Act 1990, Act 440; Malaysian Tourism Promotion Board Act 1992, Act 481; National Library (Amendment) Act 1987 (Act A667); National Library Act 1972 (Act 80); Native Courts (Criminal Jurisdiction) Act 1991, Act 471; Sports Development Act 1997, Act 576; Standards of Malaysia Act 1996, Act 549; Tourism Industry Act 1992, Act 482; Civil Law: Child Act 2001, Act 611; Child Protection Act 1991, Act 468; Control of Padi and Rice Act 1994, Act 522; Control of Rent (Repeal) Act 1997, Act 572; Housing Development (Control and Licensing) Act 1966 (Act 118); Housing Development (Control and Licensing) Regulations 1989; Strata Titles Act 1985 (ACT 318); Tax Law: Import Duties (Validation) Act 1992, Act 477; Income Tax Act 1967; Inland Revenue Board of Malaysia Act 1995; Sales Tax Act 1972, Act 64; Supplementary Income Tax Act 1967, Act 54; Energy Law: Atomic Energy Licensing Act 1984, Act 304; Electricity Supply (Successor Company) Act 1990, Act 448; Electricity Supply Act 1990, Act 447; Energy Commission Act 2001, Act 610; Gas Supply Act 1993, Act 501; There are many other laws concerning the island, for example, the agriculture loan, wildlife conservation enactment of 1999, National Parks Act 1980, Communications & Multimedia Commissions Act 1998, and so on.

Principal Taxes:
Labuan is a free port where no sales tax, surtax, excise or import and export duties are levied. Offshore Companies that do not trade do not pay tax. It is conceivable under tax rules that a Labuan offshore company may be Malaysian resident and therefore benefit from the provisions of a particular tax treaty. An offshore company may choose to pay either 3% tax on audited net profits or pay a flat rate of RM 20,000 per annum which would negate the requirement to appoint an auditor and file audited accounts. Personal income tax: Gross income from employment includes wages, salary, remuneration, leave pay, fees, commissions, bonuses, gratuities, perquisites or allowances (in money or otherwise) arising from employment; directors' fees. Income tax is payable on taxable income by residents at the following graduated rates for 2004:  to RM 2,500, nil;  to RM 5,000, 1%;  to RM 20,000, 3%;  to RM 35,000, 7%;  to RM 50,000, 13%;  to RM 70,000, 19%;  to RM 100,000, 24%;  to RM 250,000, 27%;  0ver RM 250,000, 28%.

Associated Power:


Association of Southeast Asian Nations (ASEAN), Pacific Asia Travel Association (PATA), Asian-Pacific Economic Cooperation (APEC), Asian Development Bank (AsDB),


Island Area (km sq.) Population % of Total Population

Year Resident Population

Age of Population: 0-14 15-24 25-49 50-64 65 and up
2000 28700 13,200 0 0 1,700


The trend of migration in Labuan is toward the urbanized cities, especially after the island was formed Labuan offshore finance center, and agricultural land reduced significantly.

Crude Birth Rate:
2005 23.07%

Life Expedctancy:
2000: 72.24; Male: 69.56; Female: 75.11.

Crude Death Rate:
2005 5.06%

Malay - 24,400, Chinese - 9,400, Indian – 900, other races - 20,900, Foreigners - 22,400 (2000)

Class Division:
Since the development of offshore finance center in Labuan, there is a large number of service sector employees working on the island, both locals and those who are from off island. Most of this financial service sector workforce are trained labour force and possess higher education. In contrast with the locals from the rural areas, these financial service sector employees tend to have higher class in Labuan.

Bahasa Melayu (Malay) is the national language. However, English, various Chinese dialects and Tamil are widely spoken.

Islam is the official religion of Malaysia. Freedom of worship is guaranteed. Places of worship for Muslims, Hindus, Christians and Buddhists are available.

 2005: 88.7%; Male: 92%; Female: 85.4%.

Education System:
Under the Malaysian education system, Labuan has free schooling is provided at government-assisted schools for children between the ages of six and 18 years. There are also private schools, which receive no government financial aid. Education is compulsory for 11 years between the ages of six and 16 years. English is taught as a second language, Chinese and Tamil are used for instruction only in primary institutions. In January 2003 new legislation came into effect, requiring that all mathematics and science classes in schools be taught in English. Primary education begins at six years of age and lasts for six years. Secondary education, beginning at the age of 12, lasts for seven year, comprising a first cycle of three years and a second of four. Pupils may attend vocational and technical secondary schools instead of the final four years of academic education.

Total Pre-schools:(2003) 39
Total Primary Schools  
First Level:
Second Level:
Third Level:
Total Secondary Schools: 7
Total Professional Schools 2
Universities: 1


Number of Schools per Island:


Students Enrolled:


Total Professional Schools: 2, one technical school and one Matriculation college; Universities:1, University Malysia Sabah, Labuan International Campus.

Medical Services:
In Labuan, there is one hospital with 109 beds; 13 government doctors and 15 private practitioners.


 Labuan had a glorious history under the rule of various empires. Labuan was a part of the Hindu Majapahit Empire and, and after the demise of the empire in the 14th century, Labuan came under the rule of the Brunei Sultanate. In 1840 the British used the previously-uninhabited island as a base for operations against piracy and later as a station for the submarine cable between Singapore and Hong Kong. Labuan was ceded to the British by the Brunei Sultanate in 1846, and the island became a Crown Colony in 1848 and was renamed as Victoria. Labuan was made a part of North Borneo on January 1, 1890, then on 30 October 1906 joined to the Straits Settlements. The first White Rajah of Sarawak, James Brooke was appointed commander-in-chief and Governor of the new territory. The British lost its hold over Labuan in 1942 when the Japanese Army occupied the island. The Island was renamed Maeda shima (Maida Island) during the Japanese rule from December 1941 to June 1945. After World War II, the British resumed control of the island until 1963 when Labuan became a part of Malaysia as the state of Sabah in 1963. The Island was transferred from Sabah to the central government and made a Federal Territory of Malaysia in 1984. Labuan was declared an International Offshore Financial Centre and Free Trade Zone in 1990.

Labuan did not have referendum recently.

Recent Significant Events:
Recently, Morgan Stanley, the well known large investment bank based in the United Stated has been granted an investment bank license by LOFSA, it is named Morgan Stanley Labuan Investment Bank Limited.

Music, Dance, Handicraft and Patrimony:
The Brunei Malays: Labuan's close proximity to Negara Brunei Darussalam has had a major influence on the island's socio-economic and cultural evolution. More than 60% of the local are descendents of the Brunei Malays. The Brunei Malays have many musical instruments, some of which are similar to other ethnic groups in Sabah. They play the kulintangan which is a set of small gongs on a wooden frame, agong (bigger gongs), tawak-tawak (also gongs), gambus (lute with six strings), gendang (drum) and the duck gongs which are small thick discs that sound different from the other gongs mentioned. These instruments are played by accomplished musicians and can be special occasions, like a wedding. Sometimes the guests join in singing the dondang songs, and yadan. This involves starting with a standard phrase to which impromptu lyrics are added on and sung in teasing, light-hearted manner. The Kedayan: The Kedayan people make up about half of Labuan's population, and like the Brunei Malays have moved into adjacent areas in Sarawak and Sabah. Their origins are somewhat mysterious, with some claiming to have Javanese origins. But some researchers think they may have Kalimantanese roots. Hose, in his research in 1912 classified them under his early Kalimantan group, while Leach in 1950 thought they might have been an early cultural stratum of a Murut-Kelabit type, who became Islamised and eventually drawn into Malay cultural influence, especially with the setting up of the Brunei Sultanate. In Labuan, the Kedayan make up just over half of its Muslim population. They speak a Malayic language which is similar to Malay, but they have their own distinctive culture and like to preserve their own identity. The Kedayan are not coastal people, and in Labuan they tend to settle more inland. The houses in the village follow a cluster pattern, built quite closely together with gardens radiating outwards. They tend to be a rather closed community, with little contact with outsiders. This was especially so in the past. Inter-marriage among relatives is encouraged and parents prefer a relative for economic and social reasons. They trace their kinship on both sides of the family, and relatives are all equal, be they from the father's or mother's side. In addressing others, the Kedayan are more equalitarian, and use 'Kau' to address everybody. The women work as hard as the men and as such, are entitled to own land. They do not follow Islamic inheritance laws. If the father dies, his property would go to the wife, as administrator. She cannot sell the land without the permission of their children. When she dies, the property will be divided up equally among the children, regardless of sex or age. If anyone has excess padi land, he would allow friends or relatives to use it for free. Sometimes the excess land will be given to them if they are landless. As a result, land redistribution among the Kedayan communities is quite easy.


Labuan Online Community www.labuan.net; Monthly Statistical Bulletin Sabah, June 2005 and Yearbook of Statistics Sabah. Abbot, Jason, TREASURE ISLAND OR DESERT ISLAND? OFFSHORE FINANCE AND ECONOMIC DEVELOPMENT IN SMALL ISLAND ECONOMIES: THE CASE OF LABUAN http://web30.epnet.com/citation.asp?tb=1&_ug=sid+06F37EE6%2D8269%2D451B%2DBA9B%2D4678AED4E25F%40sessionmgr5+dbs+a3h+cp+1+A663&_us=frn+1+hd+False+hs+True+cst+0%3B1%3B2+or+Date+fh+False+ss+SO+sm+ES+sl+0+dstb+ES+mh+1+ri+KAAACB1C00061126+FF37&_uso=hd+False+tg%5B2+%2D+tg%5B1+%2D+tg%5B0+%2D+st%5B2+%2D+st%5B1+%2D+st%5B0+%2Dlabuan+db%5B0+%2Da3h+op%5B2+%2DAnd+op%5B1+%2DAnd+op%5B0+%2D+mdb%5B0+%2Dimh+AC05&fn=1&rn=5; World law guide: http://www.lexadin.nl/wlg/legis/nofr/oeur/lxwemal.htm; CIA Factbook http://www.cia.gov/cia/publications/factbook/geos/my.html; Encyclopedia of the Nations http://www.nationsencyclopedia.com/Asia-and-Oceania/Malaysia-ECONOMY.html; Highbeam research http://www.highbeam.com/doc/1G1:17226094/Offshore+allure~R~+(Labuan,+Malaysias+economy)(includes+related+article).html?refid=ency_botnm; Virtual Malaysia http://www.virtualmalaysia.com/destination/state_background.cfm/state/labuan; http://lfxsys.lfx.com.my/articles/articles01c.asp; Hampton, M. 1996, The Offshore Interface: Tax Havens in the Global Economy. Basingstoke: Macmillan.; Company Express, Offshore Company Formation, Professional incorporation services worldwide http://www.com-exp.com/a/en/182/jur&jur=17; CSA http://www.csa.com/partners/viewrecord.php?requester=gs&collection=TRD&recid=200120000456CE&recid=56787AN&q=labuan&uid=787587479&setcookie=yes; Lowtax http://www.lowtax.net/lowtax/html/jlbhom.html; Food and Agriculture Organization of the United Nations http://www.fao.org/fi/fcp/en/MYS/profile.htm.


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