Treaty Series Recueil Des Traitds
Total Page:16
File Type:pdf, Size:1020Kb
Load more
Recommended publications
-
Pienvaltiodemokratia Perusetujansa Turvaamassa Suomen Kansallinen Identiteetti, Tshekkoslovakian Miehitys Ja Baltian Maiden Itsenäistyminen
Tampereen yliopisto Johtamiskorkeakoulu MATTI PESU Pienvaltiodemokratia perusetujansa turvaamassa Suomen kansallinen identiteetti, Tshekkoslovakian miehitys ja Baltian maiden itsenäistyminen Kansainvälinen politiikka Pro gradu -tutkielma Toukokuu 2014 Tampereen yliopisto Johtamiskorkeakoulu PESU, MATTI: Pienvaltiodemokratia perusetujansa turvaamassa – Suomen kansallinen identiteetti, Tshekkoslovakian miehitys ja Baltian maiden itsenäistyminen Pro gradu -tutkielma 116 s. Kansainvälinen politiikka Toukokuu 2014 Tutkimuksessa analysoidaan Suomen kylmän sodan ulko- ja turvallisuuspolitiikkaa Anne. L. Clunanin aspirationaalisen konstruktivismin näkökulmasta, ja sillä on kahtalaiset tavoitteet. Ensimmäiseksi tutkimuksessa hahmotetaan Suomen kylmän sodan kansallisen identiteetin syntyä ja kehitystä, millä halutaan tuoda teoreettista näkökulmaa keskusteluun Suomen ulko- ja turvallisuuspoliittisesta historiasta. Lisäksi tutkielmassa analysoidaan kansallisen identiteetin ja aspirationaalisen konstruktivismin muiden käsitteiden avulla Suomen ulkopoliittista linjaa suhteessa Tshekkoslovakian miehitykseen vuonna 1968 ja Baltian maiden itsenäistymiseen vuosina 1989–1991. Pyrkimys on ymmärtää, miksi Suomi toimi, kuten se toimi. Tapauksista tekee kiinnostavan eräänlainen moraalinen jännite Suomen koetun kansallisen edun ja tilanteiden välille. Tapahtumat herättivät suomalaisissa runsaasti tunteita, joiden tulkkina maan perusetua varjellut valtiojohto ei kyennyt toimimaan. Teoreettisena viitekehyksenä aspirationaalinen konstruktivismi liikkuu perinteisemmän -
Chapter 17: Tax Treaties
Chapter 17 Tax Treaties www.pwc.com/mt/doingbusiness Doing Business in Malta Tax treaty policy Since the mid-seventies Malta has sought to expand its However, the tax levied on the companies under the Income tax treaty network. Most of Malta’s treaties are based Tax Act in such situations will be directly limited to 15% on the OECD model although some treaties (particularly as if the treaty rate applied to the company profits. Rather older ones) contain some material variations therefrom. than a refund on the payment of dividends the investors Some of them include special tax incentives for foreign can therefore qualify for the reduced rate at the company enterprises setting up manufacturing establishments in level at the time that the profits are derived and without Malta. These consist typically in low tax rates on dividends any obligation to distribute the profits to benefit from the arising in Malta supported by tax sparing provisions. Malta’s reduced tax rate. Maltese domestic law also provides that economic development, and particularly the growth in its no tax is payable by non-residents on interest and royalties financial services sector, expanded the scope for tax treaties arising in Malta, subject to certain conditions (see Chapter and in fact currently Malta has over 70 double taxation 11) and, as stated above, this rule applies irrespective of the agreements with almost all the important OECD countries. treaty provisions dealing with withholding taxes on these The current list of tax treaties is given in Appendix VII. categories of income. Similarly, no tax is payable by non- A tax treaty concluded by Malta becomes law by Ministerial residents on capital gains arising on transfers of company order and the provisions arising therefrom apply shares or securities, except where such gains are derived notwithstanding any provisions to the contrary under from the transfer of shares or securities in companies whose Maltese domestic tax law. -
Annual Report 2006
89 MMiinniissttrryy ooff FFiinnaannccee _________________________________________________________________________________________________________ Annual Reports of Government Departments ~ 2006 Ministry of Finance 90 Special Projects Division BACKGROUND The Special Projects Office has the function to undertake and implement a wide variety of initiatives some of which are of a corporate nature and others involving specific Ministry of Finance departments. The major corporate projects undertaken in the year under review were related to overseeing the development of: (a) Accrual Accounting; (b) eProcurement; and (c) eArchiving. Other assignments undertaken during the period under review range from the organisational reform of the revenue earning departments within the Ministry of Finance to the activities of the Co-ordinating Task Force for Own Resources. ACCRUAL ACCOUNTING Work is continuing on the introduction of accrual accounting at all ministries and their respective government departments. Accrual accounting will have a major impact on the way the internal financial business of Government will be conducted, particularly in areas of asset management and the management of debtors and creditors. This financial reform process will cross ministerial and departmental organisational boundaries and have a major influence on the departmental processes related to their day-to- day financial administration. Accrual accounting will provide more meaningful financial information that will enhance the quality of the Government's financial decision-making -
Doing Business in Malta
www.pwc.com/mt Doing Business in Malta A guide to doing business and investing in Malta October 2012 2013 Doing Business in Malta 1 Contents Foreword Chapter 1: Malta - A Profile 5 Chapter 2: Business and Investment Environment 13 Chapter 3: Investment Incentives 18 Chapter 4: Direct Foreign Investment 30 Chapter 5: Regulatory Environment 39 Chapter 6: Banking, Investment and Insurance Services 44 Chapter 7: Exporting to Malta 51 Chapter 8: Business Entities 54 Chapter 9: Labour Relations and Social Security 66 Chapter 10: Accountancy and Audit Requirements and Practices 74 Chapter 11: Tax System 84 Chapter 12: Tax Administration 94 Chapter 13: Taxation of Companies and Individuals 103 Chapter 14: Partnerships and other entities 113 Chapter 15: Taxation of Individuals 121 Chapter 16: Indirect Taxation 128 Chapter 17: Tax Treaties 136 2 PwC Appendix I - Qualifying companies for Investment Tax Credits 140 Appendix II - Capital Allowances 144 Appendix III - Corporate Tax Calculation 145 Appendix IV - Individual Tax Rates 146 Appendix V - Individual Tax Calculation 148 Appendix VI - Duty Documents and Transfer Act 149 Appendix VII - Tax treaties in force as at August 2011 150 2013 Doing Business in Malta 3 Foreword The Guide has been prepared for the assistance of those interested in doing business in Malta. It does not cover exhaustively the subjects it treats but is intended to answer in a broad manner some of the key questions that may arise. Before taking specific decision or in dealing with specific problems it will often be necessary to refer to the relevant laws, regulations and decisions and to obtain appropriate advice. -
Doing Business in Malta 2016
Doing business in Malta 2016 In association with: Contents Introduction ................................................................................................................................................................................ 3 – Country profile ................................................................................................................................................................... 4 Legal overview ........................................................................................................................................................................... 5 Conducting business in Malta ................................................................................................................................................... 9 Tax system ................................................................................................................................................................................11 Labour ...................................................................................................................................................................................... 18 Audit ......................................................................................................................................................................................... 21 Trade ........................................................................................................................................................................................ -
COMPLETING YOUR TAX RETURN a Step-By-Step Guide
COMPLETING YOUR TAX RETURN A Step-by-Step Guide Basis YYeearar 2020 Ye ar of Assessment 2021 1 2 This information booklet has been produced by the Office of the Commissioner for Revenue to help you fill in your tax return for the basis year 2020 in a complete and correct manner. Please note that the booklet is a guide only and has no legal force whatsoever. For further information: • Visit our website: www.cfr.gov.mt • Call: Freephone 153 • Email: [email protected] The Office of the Commissioner for Revenue uses the information provided to process your Income Tax Return and Self-Assessment in accordance with the Income Tax Acts and subsidiary legislation. We may check information provided by you, or information about you provided by a third party, with other information held by us. We will not disclose information about you to anyone outside the Office of the Commissioner for Revenue unless permitted by law. The Office of the Commissioner for Revenue treats your personal information in accordance with the Regulation (EU) 2016/679 (General Data Protection Regulation) and the Data Protection Act (Cap 586) to protect your privacy. Any queries may be addressed to The Data Controller, Office of the Commissioner for Revenue, Floriana, FRN 1700. 3 CONTENTS GENERAL INFORMATION 6 YOUR TAX RETURN: THE SELF-ASSESSMENT SYSTEM 6 MARRIED COUPLES 8 SEPARATED / DIVORCED COUPLES 9 PARENTS 9 SINGLE PARENTS 9 PERSONAL DETAILS 10 OTHER INFORMATION 11 EMOLUMENT AND BUSINESS INCOME 13 1. Employment or Office 13 2. Trade, Business, Profession or Vocation 14 3. Pensions and Social Security Benefits 16 4. -
Professional Investor Funds in Malta
Professional Investor Funds in Malta June 2016 www.kpmg.com.mt Table of contents Why Malta? 2 Funds in Malta 5 Professional Investment Funds 11 Setting Up in Malta 13 Taxation for Funds and Fund Managers 28 Appendices: 34 Comparison between Fund Jurisdictions 35 Living in Malta 44 Key Contacts 49 1 Why Malta? Some Key data Factors contributing to Malta’s project finance, syndicated competitive advantage loans, treasury, custody and • Malta became the smallest depositary services. Malta also member state in the EU in May • Flexible legal and regulatory hosts a number of institutions 2004, and joined the Euro Zone in environment with a legislative specialising in trade-related 2008. framework in line with products such as structured EU Directives. Malta is trade finance, factoring and • GDP per capita is at 78% of the fundamentally a civil law forfeiting EU average, at €18,580 (March jurisdiction, however business 2015). • Major international accountancy legislation is principally based firms, including the Big 4 firms, • Malta was relatively unscathed upon English law principles are present on the island. Legal during the years following the • Malta boasts a high level of firms tend to be local, though financial crisis of 2008, and education with graduates most form part of international stabilised by 2012. representing a cross-section legal networks. Many • Malta has one of the highest of the various disciplines professionals in both areas figures of sunshine hours in related to financial services. pursue studies and training Europe with an average of 3,000 Specific training in financial overseas per year. services is offered at • Maltese standard time is one various post-secondary and • English widely spoken and hour ahead of Greenwich Mean tertiary education levels. -
International Comparison July 2019 Read More
INTERNATIONAL COMPARISON What´s in this issue: July 2019 Impatriates / Expatriates regulation Auren International Comparison is a quarterly publication that provides you an overview of trends and international tax developments by comparing tax issues in different legislations around the world, that may affect those doing business in multiple locations. Constant legislative, regulatory, and judicial changes, along with globalization, economic shifts, and operational adjustments, are challenging issues. Now more than ever, in an increasingly globalized world, companies must have a total perspective and awareness of tax issues, and this publication aims to cover key tax topics which should be of interest to businesses operating internationally. This edition includes numerous country focus pieces, in which it is analyzed the tax and legal considerations involved in moving employees to different jurisdictions around the world. We hope that you find this publication helpful. www.auren.com Index Argentina Israel Portugal more info more info more info Austria Italy Romania more info more info more info Bulgaria Japan Russia more info more info more info Chile Lebanon Serbia more info more info more info Croatia Malta Spain more info more info more info United Cyprus Morocco Kingdom more info more info more info Ecuador Nigeria Ukraine more info more info more info Germany Panama Uruguay more info more info more info India Peru more info more info INTERNATIONAL COMPARISON. July 2019 www.auren.com - 2 Argentina IMPATRIATE REGIME EXPATRIATE REGIME Normal regime Impatriate staff will be a tax subject only during the first five The expatriate staff continues to pay taxes in Argentina for their income from years in Argentina, contingent upon the topics presented in the a worldwide source as long as they are residents. -
Lähentymistä Kylmän Sodan Sallimissa Rajoissa
Jaakko Sievers Lähentymistä kylmän sodan sallimissa rajoissa Unkarin ulkopoliittiset suhteet Suomeen 1960-luvulla rauhanomaisen rinnak- kaiselon, puolueettomuuden ja heimosukulaisuuden käsitteiden valossa Yleisen historian Pro gradu -työ Historian ja etnologian laitos Jyväskylän yliopisto Tammikuu 2008 Sisällysluettelo 1. Johdanto…………………………………………………………………2 1.1 Unkarin ja Suomen toisen maailmansodan jälkeiset suhteet…………………….2 1.2 Ulkopolitiikkaa realiteetit huomioiden: tutkimustehtävän esittely……………....8 1.3 Arkistomateriaalista muistelmiin: lähteet ja tutkimuskirjallisuus……………..11 1.4 Metodista keskeisiin käsitteisiin…………………………………………………..16 2. Varovaisia askeleita, maltillisia päämääriä………………………….23 2.1 Epävirallisen ja virallisen rajamaastossa………………………………………...23 2.2 Suhteiden kehittämistä kylmän sodan varjossa………………………………….27 2.3 Kekkosen epävirallinen vierailu Unkarissa toukokuussa 1963………………....33 3. Itseluottamus kohdallaan: suhteet Kekkosen vierailun jälkeen……42 3.1 Erimielisyyttä lähentymisen suunnasta…………………………………………..42 3.2 Kohti tiiviimpää yhteistyötä: suhteiden aktiivinen laajentamisvaihe…………..48 3.3 Suomen puolueettomuuden uudelleenarvioinnin aika: Kremlin vallanvaihdon vaikutus Suomen ja Unkarin suhteisiin………………………………………………56 3.4 Yhteistyötä kansanrintaman hengessä…………………………………………....66 3.5 Karjalainen Unkarissa Tšekkoslovakian miehityksen varjossa………………...71 4. Suhteet korkeammalle tasolle: Kekkonen virallisesti Unkarissa…...81 5. Päätäntö…………………………………………………………….......97 LÄHDELUETTELO LIITTEET 1 1. Johdanto 1.1 Unkarin -
Doing Business Guide Malta
Edition No. 2 January 2019 Doing Business Guide Malta This guide has been produced by the Morison KSi Maltese member firm About This for the benefit of its clients and associate offices worldwide who are Guide interested in doing business in Malta. Its main purpose is to provide a broad overview of the various issues that should be considered by organisations when setting-up business in Malta. The information provided cannot be exhaustive and – as underlying legislation and regulations are subject to frequent changes – we recommend anyone considering doing business in Malta, or looking to Malta as an opportunity for expansion, should seek professional advice before making any business or investment decision. While every effort has been made to ensure the accuracy of the information contained in this guide, no responsibility is accepted for its accuracy or completeness. The information in this guide is up to date as at the edition date. For more information, please contact: KSi Malta www.ksimalta.com Bernard Charles Gauci [email protected] +356 2122 6176 6, Villa Gauci Mdina Road BZN9031 Balzan Malta Disclaimer: Morison KSi is a global association of independent professional firms. Professional services are provided by individual member firms. Morison KSi does not provide professional services in its own right. No member firm has liability for the acts or omissions of any other member firm arising from its membership of Morison KSi. www.morisonksi.com Edition No. 2 January 2019 Contents Introduction 1 Business Structures 2 Labour and Personnel 5 International Mobility 6 Taxation System 8 Banking and Finance 13 Reporting Requirements 14 Grants and incentives / Agencies providing assistance 15 Specific sectors with favourable business opportunities 17 Why Malta? • History: Malta is proud of its Introduction ancient temples, which date back Malta has been described as one of earlier in human history than any the best places in the world to live, other structure in the world – and an ideal choice for investment. -
En Långsam Sista Vals
En långsam sista vals Urho Kekkonens maktposition enligt Kari Suomalainens politiska skämtteckningar i Helsingin Sanomat 1978-1981 Svante Thilman Pro gradu –avhandling Helsingfors universitet Institutionen för filosofi, historia, kultur- och konstforskning Historia (sv.) Handledare: Björn Forsén, Henrik Meinander April 2016 Tiedekunta/Osasto - Fakultet/Sektion – Faculty Laitos - Institution – Department Humanistiska fakulteten Institutionen för filosofi, historia, kultur- och konstforskning Tekijä - Författare – Author Svante Thilman Työn nimi - Arbetets titel – Title En långsam sista vals – Urho Kekkonens maktposition enligt Kari Suomalainens politiska skämtteckningar i Helsingin Sanomat 1978- 1981 Oppiaine - Läroämne – Subject Historia (sv.) Työn laji - Arbetets art – Level Aika - Datum – Month and Sivumäärä - Sidoantal – Number of pages year Pro gradu 80 April 2016 Tiivistelmä - Referat – Abstract Urho Kekkonens valdes år 1978 in på sin femte presidentperiod i Finland. Kekkonen hade gått från att ha varit en kontroversiell politiker som med knapp majoritet blivit president, till att vara överlägsen vid senare val. Samtidigt hade han uppnått en stark maktposition inom det finska politiska fältet. Kari Suomalainen var politisk skämttecknare i Finlands största dagstidning Helsingin Sanomat, och hade tidigt blivit en Kekkonen-kritiker. När Kekkonens femte presidentperiod inleddes, hade Kari dock redan visat mera förståelse mot Kekkonens person och gärningar. Bägges positioner hade dessutom etablerats sedan länge. Denna studie utreder, hur Kari på sina teckningar gestaltade Kekkonens maktposition och utövande av makt under Kekkonens sista presidentperiod åren 1978-1981. Ett genomgripande tema i granskningen är Kekkonens avståndshållande gentemot övriga inhemska aktörer. Metoden är kontextanalys, även om Karis synpunkt och infallsvinkel är det viktigaste. Tidsperioden är från och med Kekkonens omval i presidentvalet 1978 till och med Kekkonens avgång på grund av hälsoskäl år 1981. -
Hungarologische Beiträge 18, 2006
HUNGAROLOGISCHE BEITRÄGE 18 BRIDGE BUILDING AND POLITICAL CULTURES In Kekkonen and Kádár We Trust Juha POHJONEN 1 The Years of Evil In Hungary there are two political lines: the first one is trying to get out of the war and eager to get into the Anglo-American sphere and the other one is willing to fight with Germans because Hun- gary’s destiny will anyway be bad when Germany loses the war.1 This is one of the last messages Finnish authorities got from Budapest in April, 1944, before the Allied forces started bombing it. In these bombings the residence of the Legation of Finland was also destroyed and the last official information channel from Hungary to Finland silenced although the last Finnish diplomats left the country as late as in October. Diplomatic relationships had already been cut off in September due to the regulations of the peace treaty Finland had concluded with the Soviet Union on September 17th 1944.2 By this time Hungary fell under the Red Flag. Finland was still waiting for her destiny. Politically and militarily Finland and Hungary were in a somewhat similar situation in spring 1944. Both countries had German troops on their soil and both were under the threat of becoming occupied by the Red Army. During the year 1944 the Finns succeeded in preventing the Russian troops from entering Finland, but according to the peace treaty, Russians leased the naval base of Porkkala near Helsinki and occupied it. The Hungarians were forced to accept Red Army occupation. If we seek any similarities between post-war Hungary and Finland, one of them was the Allied Control Commission.