Saudi Data Set

The legislation in each Island also includes specific powers to request additional information in relation to any substance information provided on or with the income tax return.

The legislation allows the Income Tax authorities to enquire into the income tax return of a corporate taxpayer ...

There are several advantages for using corporate structures, especially those registered in financial hubs such as the Isle of Man.

They can be used to help mitigate taxes, hold luxury assets, hold investment portfolios, or as part of appropriate succession planning (something Covid-19 has been a ...

The International Shipping Register of Madeira (MAR) was established in 1989 as part of the Madeira International Business Centre (“MIBC”) “package” of taxation benefits.

Over half a million vessels are now registered with MAR and it is ranked the fourth international shipping register in the EU ...

The Act provides that any legal challenge to the IOM Foundation, or the dedication of its assets, will be the jurisdiction of the Isle of Man Courts and subject to Manx law only:

s37(1)

“…must be determined in accordance with the law of the Island without reference to the law of a jurisdiction ...

In addition to individuals having a qualifying position, as detailed above, individuals must also meet the following criteria:

The applicant’s income must be derived from an ‘eligible office’, and must be subject to income tax in Malta.
The applicant’s employment contract must be subject to Maltese ...

We are very lucky to have clients and contacts based in virtually every country across the world. We generally communicate in English but understand that our contacts may wish to read our articles in their first language.

Many of our contacts are professional advisers, and whilst your English may ...

The Dixcart office in Switzerland is a member of the Swiss Association of Trust Companies (SATC) and is registered with the Association Romande des Intermediaires Financiers in Switzerland (ARIF).

Switzerland is well known for its commitment to banking services, professional confidentiality and ...

Dixcart Malta can assist with applications to Malta Enterprise, the Government agency which offers support to companies at different stages of their lifecycle. Schemes are available depending on various criteria, including the nature of the project/operation.

Which Sectors are Eligible for Funding ...

The standard withholding tax on dividends paid from Switzerland is 35%. The agreement provides for a withholding tax exemption on dividends from Switzerland to a Maltese company, where the Maltese company directly holds 10% or more of the Swiss company’s capital for at least one year. Both companies ...

The process is relatively straightforward for EU/EFTA nationals wanting to live, but not work, in Switzerland and taxed via normal system of taxation.

Individuals must have sufficient financial resources to live in Switzerland and ensure that they will not become dependent on Swiss welfare and they ...