St. Croix’s eCommerce infrastructure is unmatched anywhere in the world

1. eCommerce Islandis St. Croix, the largest island in the American Paradise of the U.S. Virgin Islands, where superior infrastructure, the U.S. flag and unmatched tax benefits create an ideal new home to grow and nurture your eCommerce business. IRS Circular 230 Notice In compliance with U.S. Treasury regulations, please be advised that ecommerceisland.com does not provide tax advice to any persons or entities and that communication provided herein (or in any attachment) was not intended or written to be used, and cannot be used, for the purpose of (1) reducing tax liabilities or (2) promoting, marketing or recommending to another person any transaction or matter addressed herein.

2. St. Croix’s eCommerce infrastructure is unmatched anywhere in the world • Second largest concentration of bandwidth in the western hemisphere • Major switching center for voice and broadband traffic • Lowest latency cross connection between North & South America

3. St. Croix’s unique benefits increase your shareholder value • By processing eCommerce digital content transactions • By accessing the second largest bandwidth in the western hemisphere • By operating under United States laws and administrative rules and FDIC banking protection • By employing a U.S. workforce educated in American institutions • By earning reductions of up to 90% reductions in corporate income tax rates and exemption from most local taxes

4. What Businesses Might Qualify? • Newsletter providers – health, investment, travel, etc • Software As Service for such applications as customer relationship management, video conferencing, HR, web analytics, accounting, etc • Games online • Ringtones • Digital photo hosting and licensing • Online education and tutorials • Research report creation and hosting • Ad serving for online marketing • Medical device developers • Online dating and matchmaking services • Other knowledge-based businesses, probably yours!

5. Infrastructure of St. Croix • Second largest concentration of bandwidth in the western hemisphere • Modern international airport with 10,000 foot runway • Three modern deep water port facilities • Up to 118 megawatts of electricity per day can be generated • Up to 3.6 million gallons of fresh water per day can be desalinated • Hovensa, the third largest oil refinery in the western hemisphere • Cruzan Rum, the most honored rum distillery in the world • UVI, the most advanced technical training in the Caribbean • Industrial parks zoned for a wide range of businesses

6. History of the USVI’s favorable tax laws • Under the Foraker Act of 1900 and the Downes vs Bidwell Supreme Court decision of 1901, U.S. non-state territories (specifically Puerto Rico acquired during the Spanish American War) were ruled exempt from the primary taxes of the time • When the income tax was imposed in 1913, the territory of Puerto Rico remained exempt and this was extended to the USVI acquired from Denmark for $25 million as a naval base in 1917. • In 1936, the USVI became a self-governing entity with its own Bureau of Revenue • In 1960 the USVI passed the Economic Development Commission Act to extend favorable tax rates in order to attract businesses. • In 2008, the US Treasury issued permanent regulations confirming the USVI EDC exemptions apply to eCommerce businesses based in the USVI. The US Department of the Interior encourages and promotes businesses to locate in the USVI.

7. The RTPark, within the Global Crossing facility, is your single park eCommerce solution Our Strategic Partners: • Web Hosting • Adveniat • Global Bandwidth Services • Tropical Tower • Merchant Processing • Global Crossing • Marketing • Ecommerce Island

8. Benefits of Becoming an RTPark Tenant • eCommerce sales anywhere in the world generated by your RTPark-hosted server are taxed by the VI Bureau of Revenue at rates up to 90% off mainland IRS rates • Up to 100% exemption from gross receipts, property and excise tax and just 1% custom duty • Second largest bandwidth capacity in the western hemisphere • World class strategic partners provide web hosting, telecommunications and merchant processing • U.S. legal protection of your intellectual property and contracts and FIDC insurance for your bank accounts • Pride of operating in U.S. territory while preserving valuable capital for expansion

9. There must be a catch, right? St. Croix is a third world backwater, isn’t it? No! St. Croix is not only a US territory but has unparalled eCommerce infrastructure plus an international airport, the third largest oil refinery in the western hemisphere and three deep water ports! This can’t be legal – is it an offshore tax scam? No! The U.S. Treasury Department issued permanent regulations in April 2008 describing businesses like yours. Won’t all eCommerce businesses want to move to eCommerce Island? Yes! That is what the USVI government and US Treasury envisioned when they created the structure. We expect a tropical Silicon Valley to blossom in the American Paradise. Join them under the U.S. flag!

10. What do I do next? Call 800-800-1900 today for a free consultation with our staff or email us for a prompt reply IRS Circular 230 Notice In compliance with U.S. Treasury regulations, please be advised that ecommerceisland.com does not provide tax advice to any persons or entities and that communication provided herein (or in any attachment) was not intended or written to be used, and cannot be used, for the purpose of reducing tax liabilities or (2) promoting, marketing or recommending to another person any transaction or matter addressed herein.