An external company carries on business within Saint Lucia—
(a) if business of the company is regularly transacted from an office in Saint Lucia established or used for the purpose;
(b) if the company establishes or uses a share transfer or share registration office in Saint Lucia;
(c) if the company owns, possesses or uses assets situated in Saint Lucia for the purpose of carrying on or pursuing its business, if it obtains or seeks to obtain from those assets, directly or indirectly, profit or gain whether realised in Saint Lucia or not.