Lorem Ipsum is simply dummy text of the printing and typesetting industry.
Aenean iaculis volutpat libero congue hendrerit. Class aptent taciti sociosqu ad litora torquent per conubia nostra, per inceptos himenaeos. Vivamus tempus tellus eu quam volutpat vehicula. Maecenas eget lorem orci, ut sagittis nulla.
Aenean iaculis volutpat libero congue hendrerit. Class aptent taciti sociosqu ad litora torquent per conubia nostra, per inceptos himenaeos. Vivamus tempus tellus eu quam volutpat vehicula. Maecenas eget lorem orci, ut sagittis nulla. Donec non justo tortor, sit amet consequat enim. Mauris volutpat dignissim sagittis. Aliquam suscipit pharetra nibh, vel tincidunt sem lacinia ac. Aliquam vel magna ut dolor sagittis tincidunt. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nullam semper sem sit amet massa lobortis commodo. Nam scelerisque, eros interdum malesuada fermentum, ante ligula molestie quam, vitae eleifend diam lorem eget massa.
90818 comments
Наш журнал https://icz.com.ua создан для модных и стильных женщин
Новости мира https://happywoman.kyiv.ua моды, красоты, шопинга, шоу-бизнеса, отношений и стиля жизни
Schenck Gustafsson K, Jublin Dannfelt A, Dahlquist R buy priligy online safe
Лучший онлайн-журнал https://family-site.com.ua о настоящей жизни: шоу-бизнес, здоровье, мода, красота
Женский портал https://dama.kyiv.ua современная мода, тренд, стиль; полезные советы; секреты хорошей фигуры
Женский журнал онлайн https://girl.kyiv.ua на разные темы Мода, красота и любовь Дети, дом, здоровье и кулинария
поисковое продвижение сайтов москва prodvizhenie-sajtov-v-moskve213.ru .
разработка и продвижение сайта москва prodvizhenie-sajtov-v-moskve213.ru .
seo оптимизация и продвижение сайтов москва seo оптимизация и продвижение сайтов москва .
It would seem that Maltese taxation is quite severe and the corporate income tax rate does not suggest that Malta is a low tax jurisdiction. However, this is not the case. The fact is that non-resident companies in Malta are entitled to a refund of taxes paid, which allows us to talk about the lower level of taxation in Malta compared to most countries in the world.
In order to claim a corporate income tax refund, a foreign company must be registered in Malta as a trading or holding company (deriving its income from trading activities or from participation in other organisations, respectively).
In the tax accounting of a Maltese company, the income earned by it must be recorded in one of four tax accounts: “foreign profits”, “Maltese profits”, “profits from immovable property”, “non-taxable income”. Each type of income is taxed according to its own rules. The final amount of tax is recorded in the fifth account “final tax”.
Example. Consider the two most common cases: a Maltese company derives profits from trading activities abroad and from participation in other companies. In either case, these profits are subject to statutory tax at 35 per cent, but the Maltese shareholders are entitled to claim a refund of the tax taken from the dividends distributed. The refund rules differ for different types of income.
If a Maltese company derives income from trading activities outside Malta (and the term “trading” includes both the direct purchase and sale of goods and the provision of services), its shareholders are entitled, upon receipt of the dividend, to apply for a refund of 6/7th of the tax previously paid in Malta. Therefore, the effective income tax rate will be 5 per cent.
Leave a comment
Make sure you enter the (*) required information where indicated. HTML code is not allowed.