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旧イギリス領事館 様式庭園のバラ 開花状況。



旧イギリス領事館 様式庭園のバラ 開花状況。

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comfield 2009-6-22 12:00
 
2009年6月21日。 13:00。


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投稿日時: 2018-9-3 10:38  更新日時: 2018-9-3 10:38
長老
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投稿数: 1506
 Re: 函館市の外部委託の93.6%が入札されてい...
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投稿日時: 2018-9-10 18:00  更新日時: 2018-9-10 18:00
長老
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投稿数: 2943
 Re: 大間原発の工事再開を熱望している件
2018.9.10zhouyanhua
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投稿者 スレッド
xiaojun
投稿日時: 2018-9-18 11:02  更新日時: 2018-9-18 11:02
長老
登録日: 2016-3-11
居住地:
投稿数: 2943
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投稿日時: 2018-10-10 18:38  更新日時: 2018-10-10 18:38
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投稿日時: 2018-10-11 2:46  更新日時: 2018-10-11 2:46
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投稿日時: 2024-8-28 9:16  更新日時: 2024-8-28 9:16
 Сотни и еще еще тыщи тонн грузов транспортируются через слово
In recent years, Europe has become one of the most attractive regions for international business due to its stable economic environment, developed infrastructure and favourable legislation. For foreign entrepreneurs wishing to open a company in Europe, one of the key aspects is opening a bank account, which is a prerequisite for business activities. Below is a detailed overview of the process of company registration and opening a bank account in Europe.
Step 1: Choosing a jurisdiction
The first step is to choose a country for business registration. Among the popular destinations are Germany, the Netherlands, Estonia and Ireland. Each country has its own peculiarities of business registration, taxation and banking. It is recommended to analyse the market, study local legislation and tax rates, and assess the political and economic stability of the country.
Step 2: Company registration
The process of incorporating a company in Europe usually involves submitting an application to the local registration authority, paying registration fees and providing the necessary documents such as incorporation documents, directors’ and shareholders’ details. In some countries, such as Estonia, this process can be fully automated and completed online.
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投稿日時: 2024-8-28 19:02  更新日時: 2024-8-28 19:02
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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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