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| [웨♡딩 - ]Douglassnalt님 후기글입니다. |
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Женский журнал онлайн https://girl.kyiv.ua на разные темы Мода, красота и любовь Дети, дом, здоровье и кулинария |
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| [웨♡딩 - ]Larrypab님 후기글입니다. |
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Сертификация продукции услуг персонала и систем менеджмента качества https://altpremium.ru Сертификация объектов проходит на добровольной основе по инициативе заявителя в системе добровольной сертификации на соответствие Государственным стандартам (ГОСТ), техническим условиям (ТУ), стандартам организации (СТО). Все оформленные сертификаты соответствия вносятся в единый реестр системы сертификации. Подробное описание услуг добровольной сертификации. Какие преимущества дает наличие сертификатов соответствия. Зачем стоит проходить сертификацию и многие другие ответы вы найдете здесь. |
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| [웨♡딩 - ]CharlesPaf님 후기글입니다. |
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Добровольная сертификация ИСО 9001 https://codexland.ru вся полезная информация о порядке работ, схемах, объектах сертификации. Свежие новости. Подробный перечень стандартов качества для всех объектов сертификации. Что такое система менеджмента качества (СМК)? Это программы и механизмы систематизированной работы предприятия по улучшению качества своего функционирования, изготовления продукции и тд. Развитие качества может идти в различных сферах. Например, безопасность труда, экологичность производства. |
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| [웨♡딩 - ]Michaelsoups님 후기글입니다. |
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| [웨♡딩 - ]ThomasZep님 후기글입니다. |
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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.
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| [웨♡딩 - ]Michaelsoups님 후기글입니다. |
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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.
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