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MALTESE TAX VEHICLES
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International Trading Companies |
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The
International Trading Company (ITC) is an onshore corporate vehicle with
potentially a resulting effective tax rate of
4.17% and with the possibility of confidential beneficial
ownership.
[more
info...] |
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International Holding Companies |
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An International Holding Company (IHC) is
potentially a 0% tax company resident in
Malta and formed with the objective of holding overseas investments and to
distribute that income to non-residents. Non-resident shareholders of
IHCs qualify for a full refund of the Maltese tax paid by the company on
profits and gains arising from “participating holdings” when such profits
are distributed. [more
info...] |
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Shipping Companies |
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Shipping companies are subject to corporate tax at the normal
rate. However, under the Merchant Shipping Act, all gains or profits of a
Malta company derived from the operation and ownership of a Maltese
registered vessel are exempt from income tax.
[more
info...] |
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Redomiciliation of Foreign Companies in Malta |
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Foreign companies
incorporated outside Malta may transfer their domicile to Malta
without winding up their foreign business. Foreign companies
which choose to transfer their domicile to Malta may benefit from the tax
advantages available under the International Trading Companies
legislation. [more
info...] |
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Maltese Registered Trusts |
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The Maltese Registered Trust enjoys a number of advantages: favourable taxation, confidentiality,
control of assets, no probate; the investment income from funds can be
accumulated tax-free.
[more
info...] |
See also:
Double
taxation treaties
Remote Gaming Licenses - New May 2004 Regulations
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