There is no requirement in the law that commercial presence is required in order to provide cross-border services.  Section 12(3) states, The  following  shall  accompany  an  application  forincorporation of a company:(a)a  copy  of  the  proposed  articles  of  the  company,  or  astatement that it has adopted the Standard Articles;(b)declaration of compliance made in accordance with section13;(c)signed consent from each person named in the applicationas a director or secretary of the company;(d)declaration of guarantee by each subscriber, if the companyis limited by guarantee;(e)a statement of beneficial ownership which shall state, inrespect of each beneficial owner—(i) the full names;(ii) the date of birth;(iii) the nationality or nationalities;(iv) the country of residence;(v) the residential address; and(vi) any other particulars as maybe prescribed; and(f)a declaration by the applicants that the particulars statedin accordance with paragraph(e)have been submittedto the Registrar with the knowledge of the individuals towhom the particulars relate.