SA Data

*Board minutes should at a minimum, evidence key strategic decisions being made in the meeting held at the appropriate location. If the board of directors does not, in practice, make the key decisions, tax authorities will look to understand who does, and where.


t all CIGAs that are listed in the ...

Meeting the substance requirements increases costs for a company, but the potential risk of being challenged by the tax authorities, for a lack of substance, would definitely be far more costly and onerous, for the company to deal with.


Dixcart Management Malta Limited provides a comprehensive ...

The regime is supported by attractive fiscal incentives:

Income derived by a person from ownership, operation of leasing of aircrafts is not taxable in Malta unless this is remitted to Malta.
0% withholding tax on outbound lease and interest payments made to non-resident persons.
Beneficial ...

An Enforcer can be appointed to ensure that the Council carries out its duties to further the IOM Foundation’s Objects and in compliance with the Rules.

Where an Object of the IOM Foundation is a specified non-charitable purpose, an Enforcer must be appointed. However, where the Object is simply to ...

Changes were recently introduced in 2021 and were made retrospective as from 31st December 2020.

These changes consist of:

The HQPS has been extended for five years.
No changes to the scheme will now be made until 31st of December 2025. Some morocco mobile database variations to the scheme might ...

Team at Dixcart UK and much of his work is with the Tax team and the Immigration team, working primarily with international, non-UK domiciled families in their planning for a move to or an investment into the UK. This often involves early stage tax planning, assistance with obtaining relevant visas ...

The Hague Convention (Article. 19) stipulates that the Convention does not prejudice the powers of sovereign states in fiscal matters. Consequently, Switzerland has maintained its sovereignty in relation to the tax treatment of trusts.

The tax advantages available in using a trust with a Swiss ...

The Protector effectively provides a backstop to Trustees abuse of powers. For example, where a Protector is appointed, it is usual for the Protector to reserve certain powers, have the power to veto specified administrative actions, or those actions can require their sign-off in order to be bona ...

Malta has a network of over 70 double tax treaties.

In addition to the Ukraine, Cyprus and Switzerland have particularly beneficial double tax treaties with Malta.

Malta-Cyprus Double Tax Treaty

Foreign companies seeking to establish a certain type of entity in Europe, for example a company ...

Publication 19 April 2022


| Reference IN817

Non-Swiss nationals are allowed to stay in Switzerland as tourists, without registration, for up to three months. After three months, anyone planning to stay in Switzerland must obtain a work and/or residence permit, and formally register with the ...