Maximisation of net return through international tax planning максимизации чистого дохода, через международное налоговое планирование




НазваниеMaximisation of net return through international tax planning максимизации чистого дохода, через международное налоговое планирование
И.С. Тургенева ТУРГЕНЕВ Иван Сергеевич (1818 - 1883), русский п
Дата28.10.2013
Размер427.57 Kb.
ТипПрезентации



MAXIMISATION OF NET RETURN THROUGH INTERNATIONAL TAX PLANNING МАКСИМИЗАЦИИ ЧИСТОГО ДОХОДА, ЧЕРЕЗ МЕЖДУНАРОДНОЕ НАЛОГОВОЕ ПЛАНИРОВАНИЕ

  • GLOBALISATION OF THE WORLD ECONOMY HAS LED TO CROSS BORDER INVESTMENTS AND HAS ENHANCED INTERNATIONAL TRADING

  • INVESTORS/BUSINESSMEN ARE INTERESTED IN MAXIMISING THEIR NET RETURN NOT JUST THEIR GROSS YIELD I.E. THEIR RETURN AFTER TAXES

  • HENCE MINIMISING THEIR TAX BURDEN THROUGH INTERNATIONAL TAX PLANNING STRUTURES IS SOUGHT



INTERNATIONAL JURISDICTIONS ИНТЕРНАЦИОНАЛЬНЫЕ ЮРИСДИКЦИИ

  • OFFSHORE JURISDICTIONS

( TAX HEAVENS)
    • British Virgin Islands
    • Belize
    • Panama
    • Seychelles
    • Delaware
    • And many others
  • ONSHORE JURISDICTIONS

(TAX BURDEN REDUCED THROUGH COMPLICATED TAX BUSINESS

STRUCTURES- HOLDING JURISDICTIONS)
    • Cyprus
    • United Kingdom
    • Luxembourg, Switzerland
    • Netherlands,Malta,



CRITERIA FOR CHOOSING AN INTERNATIONAL JURISDICTION КРИТЕРИИ ДЛЯ ВЫБОРА МЕЖДУНАРОДНОЙ ЮРИСДИКЦИИ

  • TAX BENEFITS AND ABILITY TO APPLY AND SUSTAIN THEM

  • POLITICAL STABILITY

  • RESPECTABILITY OF THE HOLDING JURISDICTION

  • DOUBLE TAXATION TREATIES

  • HIGH LEVEL OF PROFESSIONAL SERVICES AND RELIABLE BANKING SYSTEM

  • ESTABLISHMENT AND MAINTENANCE COSTS



CYPRUS COMPANIES КИПРСКИЕ КОМПАНИИ

  • TAX ADVANTAGES – LOWEST TAX RATE IN EUROPE

  • MEMBER OF THE EUROPEAN UNION

  • STRATEGIC LOCATION

  • HIGH STANDARD OF BUSINESS ENVIRONMENT

  • TAX SYSTEM IN FULL CONFORMITY TO EUROPEAN LAW & OECD DIRECTIVES AGAINST HARMFUL TAX PRACTICES

  • PAYMENTS FROM CY COMPANIES TO COMPANIES ABROAD ARE NOT SUBJECT TO ANY WITHHOLDING TAX

  • TRANSACTIONS WITH OFFSHORE COMPANIES ARE ACCEPTED

  • REPUTABLE AND LONGSTANDING INTERNATIONAL BUSINESS CENTRE WITH STABLE AND COMMITTED POLICY TOWARDS INTERNATIONAL BUSINESS COMPANIES



PHILOSOPHY & TAX BASE ФИЛОСОФИЯ И НАЛОГОВАЯ БАЗА

PHYSICAL PERSONS
  • CYPRUS TAX RESIDENTS ARE TAXED ON THEIR WORLDWIDE INCOME

  • NON TAX RESIDENTS ARE ONLY TAXED ON THEIR INCOME EARNED IN CYPRUS

LEGAL PERSONS
  • A CYPRUS TAX RESIDENT COMPANY IS TAXED IN CYPRUS

  • A COMPANY WHICH IS NOT TAX RESIDENT OF CYPRUS IS ONLY TAXED ON INCOME EARNED IN CYPRUS



PHILOSOPHY & TAX BASE ФИЛОСОФИЯ И НАЛОГОВАЯ БАЗА

  • PHYSICAL PERSON TAX RESIDENT

IS PRESENT IN THE REPUBLIC OVER 183 DAYS IN A YEAR
  • LEGAL PERSON (COMPANY) TAX RESIDENT

MANAGEMENT & CONTROL IN CYPRUS.

IN PRACTICE IT IS CONSIDERED WHERE
    • THE MAJORITY OF DIRECTORS ARE
    • THE PLACE WHERE THE MAJORITY OF MEETINGS OF THE BOARD & SIGNIFICANT DECISIONS ARE TAKEN



TAX RATES НАЛОГОВЫЕ СТАВКИ



EXEMPTIONS FOR LEGAL ENTITIES ОСВОБОЖДЕНИЕ ДЛЯ ЮРИДИЧЕСКИХ ЛИЦ

THE FOLLOWING ARE EXEMPTED FROM INCOME TAX:
  • PROFITS FROM THE SALE OF SHARES

  • INCOME FROM DIVIDENDS

  • INCOME FROM NON-TRADING INTEREST



DIVIDENDS RECEIVED ПОЛУЧЕННЫЕ ДИВИДЕНДЫ

LEGAL ENTITIES
  • DIVIDENDS RECEIVED BY CYPRUS COMPANIES ARE EXEMPTED FROM ANY TAXATION

  • DIVIDENDS RECEIVED BY A CYPRUS COMPANY FROM A COMPANY ABROAD IS ONLY TAXED IF BOTH OF THE BELOW CONDITIONS ARE MET (WHICH IS VERY RARE):

  • THE COMPANY PAYING THE DIVIDENDS ENGAGES MORE THAN 50% IN ACTIVITIES THAT LEAD TO INVESTMENT INCOME

AND
  • THE FOREIGN TAX BURDEN ON THE INCOME OF THE COMPANY PAYING THE DIVIDENDS IS SUBSTANTIALLY LOWER THAN THE TAX BURDEN OF THE COMPANY IN CYPRUS

PHYSICAL PERSONS

DIVIDENDS RECEIVED BY PHYSICAL PERSONS ARE TAXED AT 15% DEFENCE TAX ONLY IF THE RECIPIENTS ARE CYPRUS TAX RESIDENTS



INTEREST RECEIVED ПОЛУЧЕННЫЕ ПРОЦЕНТЫ

  • TRADING INTEREST IS TAXED AT 10% INCOME TAX AFTER DEDUCTING INTEREST EXPENSE AND ALL OTHER COMPANY EXPENSES

  • NON TRADING INTEREST IS TAXED AT 10% DEFENCE TAX ON THE GROSS AMOUNT



SALE OF SHARES ПРОДАЖА АКЦИЙ

  • THE SALE OF SHARES BY CYPRUS COMPANIES ARE TOTALLY EXEMPTED FROM TAX WITHOUT ANY CONDITIONS UNLIKE OTHER COMPETITIVE JURISDICTIONS WHERE THERE ARE LIMITATIONS IN:

  • THE PERIOD OF HOLDING

  • THE % OF HOLDING



TAX ADVANTAGES IDEAL FOR HOLDING COMPANY ИДЕАЛЬНО ПОДХОДЯЩИЕ НАЛОГОВЫЕ ПРЕИМУЩЕСТВА ДЛЯ МАТЕРИНСКОЙ КОМПАНИИ

  • EXEMPTION FROM TAX ON PROFIT GENERATED FROM THE SALE OF SECURITIES

  • EXEMPTION FROM TAX ON DIVIDEND RECEIVED WHEN CERTAIN CONDITIONS ARE MET

  • EXEMPTION FROM TAX ON THE PROFITS THAT ARISE FROM A PERMANENT ESTABLISHMENT ABROAD

  • NO WITHHOLDING TAX ON DIVIDENDS RECEIVED FROM A EUROPEAN SUBSIDIARY COMPANY

  • LOWER WITHHOLDING TAX ON INCOMING DIVIDENDS PAID BY A NON EU COMPANY WITH WHICH CYPRUS HAS A DOUBLE TAX TREATY



NEW SHIPPING TAX SYSTEM LAW (ENACTED ON 29 APRIL 2010) НОВЫЙ СУДОХОДНЫЙ ЗАКОН НАЛОГОВОЙ СИСТЕМЫ (ВСТУПИЛ В СИЛУ 29 АПРЕЛЯ 2010)

  • THE NEW SHIPPING TAX SYSTEM LAW IS APPLICABLE RETROACTIVELY AS FROM 1/1/2010 AND REMAINS IN FORCE UNTIL 31/12/2019

  • THE NEW LAW COVERS SHIP OWNERS AND CHARTERERS, AS WELL AS SHIP MANAGERS, AND ALLOWS COMPANIES TO OPT FOR THE TAXATION OF INCOME RESULTING FROM A QUALIFYING SHIPPING ACTIVITY UNDER THE TONNAGE TAX REGIME INSTEAD OF UNDER THE CORPORATE INCOME TAX LAW

  • THE NEW CYPRUS SHIPPING TAXATION SYSTEM IS OFFICIALLY APPROVED BY THE EUROPEAN COMMISSION AND IS IN FULL COMPLIANCE WITH EU GUIDELINES ON STATE AID TO THE MARITIME INDUSTRY



NEW SHIPPING TAX SYSTEM LAW НОВЫЙ СУДОХОДНЫЙ ЗАКОН НАЛОГОВОЙ СИСТЕМЫ

EXTENSION OF TAX BENEFITS

  • THE NEW REGIME EXTENDS THE TAX BENEFITS PREVIOUSLY APPLICABLE ONLY TO OWNERS OF CYPRUS FLAG VESSELS AND SHIP MANAGERS, TO OWNERS OF FOREIGN FLAG VESSELS AND CHARTERERS

  • EXTENDS THE TAX BENEFITS PREVIOUSLY ONLY APPLIED TO PROFITS FROM THE EXPLOITATION OF VESSELS IN SHIPPING OPERATIONS TO PROFITS ON THE DISPOSAL OF VESSELS, INTEREST EARNED ON FUNDS AND DIVIDENDS PAID DIRECTLY OR INDIRECTLY FROM SHIPPING-RELATED PROFITS

  • THE TONNAGE TAX OPTION IS NOW EXTENDED TO CREW MANAGEMENT COMPANIES WHO OTHERWISE WOULD HAVE BEEN EXPOSED TO A 10% CORPORATE TAX



LOSSES УБЫТКИ

  • LOSSES CARRIED FORWARD CAN BE SET OFF AGAINST PROFITS WITHOUT LIMITATION IN TIME

  • LOSSES INCURRED ABROAD CAN BE SET OFF AGAINST THE COMPANY’S PROFITS

  • LOSSES OF ONE CO IN THE GROUP CAN BE SET OFF AGAINST PROFITS OF ANOTHER CO



INTERNATIONAL TAX PLANNING IDEAS

ИДЕИ ПО МЕЖДУНАРОДНОМУ НАЛОГОВОМУ ПЛАНИРОВАНИЮ

CYPRUS COMPANIES COMBINED WITH OTHER COMPANIES ARE THE MOST EFFECTIVE VEHICLES FOR INTERNATIONAL TAX PLANNING КИПРСКИЕ КОМПАНИИ В КОМБИНАЦИИ С ДРУГИМИ КОМПАНИЯМИ ЯВЛЯЮТСЯ НАИБОЛЕЕ ЭФФЕКТИВНЫМИ ИНСТРУМЕНТАМИ В МЕЖДУНАРОДНОМ НАЛОГОВОМ ПЛАНИРОВАНИИ

  • CYPRUS IS NOT AN OFFSHORE JURISDICTION BUT A RESPECTABLE TAX REGIME ACCEPTABLE BY EU AND OECD

  • WITH THE LOWEST TAX RATE IN EU & STRONG ECONOMY THAT ENABLES IT TO MAINTAIN IT

  • AND A DOUBLE TAX TREATY WITH 40 COUNTRIES OFFERING MANY OPPORTUNITIES FOR EFFECTIVE TAX PLANNING-IDEAL HOLDING CO

  • IF WE INVEST IN COUNTRY WHICH DOES NOT HAVE A DOUBLE TAX TREATY WITH CYPRUS WE CAN USE OTHER COUNTRIES IN THE MIDDLE LIKE NETHERLANDS OR LUXEMBOURG OR SWISS OR UK



CORPORATE TAX RATES & DOUBLE TAX TREATY WITH RUSSIA

WITHHOLDING TAX ON
  • DIVIDENDS: 5%

  • INTEREST : 0%

  • ROYALTIES : 0%



AS A TRADING COMPANY ТОРГОВАЯ КОМПАНИЯ



AS INVESTOR IN ESTATE CO ИНВЕСТОР В КОМПАНИИ, ЗАНЯТОЙ В СФЕРЕ НЕДВИЖИМОСТИ



AS AN INVESTMENT COMPANY TRADING IN SECURITIES ИНВЕСТИЦИОННАЯ КОМПАНИЯ, ТОРГУЮЩАЯ ЦЕННЫМИ БУМАГАМИ



AS A HOLDING COMPANY ХОЛДИНГОВАЯ КОМПАНИЯ



AS A SECOND HOLDING COMPANY ВТОРИЧНАЯ ХОЛДИНГОВАЯ КОМПАНИЯ

  • IF CYPRUS DOES NOT HAVE A DDT WITH THE COUNTRY OF THE SUBSIDIARY E.G. MOLDOVA THEN WE PUT AS SHAREHOLDER IN THE MOLDAVIAN COMPANY A NETHERLAND COMPANY AND A LOW WITHHOLDING TAX IS PAID ON THE DIVIDEND AS PER THE DOUBLE TAX TREATY.

  • DIVIDENDS IN NETHERLANDS ARE NOT TAXED AND THEN DIVIDENDS ARE TRANSFERRED TO CYPPUS WITH NO WITHHOLDING DUE TO THE PARENT-SUBSIDIARY DIRECTIVE BETWEEN TWO EU COUNTRIES

  • DIVIDEND INCOME IS TAX EXEMPT IN CYPRUS

  • AND FROM THERE DIVIDEND IS PAID TO AN OFFSHORE WITH NO FURHTER TAX



AS A FINANCE COMPANY ФИНАНСОВАЯ КОМПАНИЯ



CYPRUS CO AS A ROYALTY COMPANY

Plan:
  • Parent co establishes Cyprus royalty co to collect royalties from co in EU country or Treaty country

Benefits:
  • Tax on profit 10% in Cyprus on the net amount of the royalty income

  • Royalty is deducted from taxable profit in paying company

  • No WHT on royalty from Cyprus to the parent co or another franchisor

  • No WHT if royalty is paid by EU co or lower or even zero if paid from Treaty country depending on the DTT



LEGAL ASPECTS OF A CYPRUS INTERNATIONAL BUSINESS COMPANY ЮРИДИЧЕСКИЕ АСПЕКТЫ МЕЖДУНАРОДНЫХ БИЗНЕС КОМПАНИЙ НА КИПРЕ

  • LIMITED COMPANIES

  • PARTNERSHIPS

  • BRANCHES

  • COMPANY INFORMATION FILED AT THE REGISTRAR

  • EASY REGISTRATION PROCEDURE

  • TO SERVE OUR CLIENTS BETTER AND QUICKER WE HAVE READY MADE ‘OFF THE SHELF COMPANIES’



REGISTRATION REQUIREMENTS ТРЕБОВАНИЯ ДЛЯ РЕГИСТРАЦИИ

  • APPROVAL OF NAME

  • SHARE CAPITAL: MIN

€ 100
  • SHAREHOLDER: AT LEAST ONE INDIVIDUAL OR COMPANY-NOMINEE SHAREHOLDER SERVICE

  • DIRECTOR: AT LEAST ONE CYPRIOT OR ALIEN- NOMINEE DIRECTOR SERVICE

  • SECRETARY: INDIVIDUAL OR COMPANY

  • REGISTERED OFFICE IN CYPRUS

  • AUDITED FINANCIAL STATEMENTS



SHAREHOLDING АКЦИОНЕРЫ

  • BENEFICIAL SHAREHOLDERS CAN EITHER HAVE THE SHARES REGISTERED IN THEIR NAME AT THE REGISTRAR OF COMPANIES

  • OR CAN USE NOMINEE SERVICES I.E THE SHARES WILL BE HELD BY OUR NOMINEE COMPANIES IN TRUST FOR BENEFICIAL OWNERS TO ENSURE CONFIDENTIALITY



PROTECTION IN CASE OF NOMINEE SHAREHOLDERS ЗАЩИТА В ВИДЕ НОМИНАЛЬНЫХ АКЦИОНЕРОВ

  • REPUTABLE NOMINEES

  • DECLARATION OF TRUST IS ISSUED BY THE NOMINEES

  • SIGNED INSTRUMENT OF SHARE TRANFER IS GIVEN BY THE NOMINEE TO THE BENEFICIAL OWNER

  • CONFIDENTIALITY IS SAFEGUARDED AS

    • COPY OF THE PASSPORT IS HELD WITH US AND THE BANK ONLY
    • THE BANK DOES NOT DISCLOSE THE INFORMATION UNLESS IN CRIMINAL CASE




THANK YOU СПАСИБО

THANK YOU СПАСИБО


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