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Wednesday, 20 April 2022 14:26

ΕΚΔΟΣΗ ΑΠΟΤΕΛΕΣΜΑΤΩΝ ΕΞΕΤΑΣΕΩΝ ΠΙΣΤΟΠΟΙΗΣΗΣ BRAILLE ΜΑΡΤΙΟΥ 2022

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Το Κ.Ε.Α.Τ. εξέδωσε τα αποτελέσματα των Εξετάσεων Πιστοποίησης Braille Μαρτίου 2022. Οι εξεταζόμενοι μπορούν να ενημερωθούν σχετικά είτε από την ιστοσελίδα του Κ.Ε.Α.Τ. www.keat.gr, είτε από την Γραμματεία του Συνδέσμου καλώντας στο 2310-250111 εσωτ. 2.

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  • Comment Link Glennhen Tuesday, 27 August 2024 12:33 posted by Glennhen

    This form of business can be chosen by different types of business entities such as trusts, corporations, and individuals. LLCs do not put the assets of their shareholders at risk by separating personal liabilities from those created by the company. The establishment of a limited liability company in Europe often requires the preparation of incorporation documents, the deposit of a minimum share capital, and registration with the Commercial Register. The management of the LLC is usually entrusted to the members (directors and shareholders), but in some cases the decision-making power in the company may be delegated from the founders of the business to hired managers.
    Opening an LLC in Europe offers many advantages, the most attractive of which is the limited liability of the owners. This means that in case something goes wrong, the owner will be liable for the company’s debts up to the amount of the authorised capital. Another important advantage of choosing a limited liability company is the capital that is required at incorporation. Many European countries have reduced the authorised capital requirements for this type of company. One of the best examples in this case is the Netherlands: those who want to open a Dutch limited company only need €1 as authorised capital. Of course, the total costs will be higher, but the Netherlands remains one of the cheapest European countries to start a company.

  • Comment Link MichaelRoops Tuesday, 27 August 2024 12:32 posted by MichaelRoops

    In Malta, it is possible to incorporate a closed and a public limited company. The minimum share capital of a public company is €46600 and €1200 for a private company. At the time of incorporation, at least 25 per cent of the capital of a public limited company and 20 per cent of the capital of a private limited company must be paid up.
    Taxation
    Profits earned by a resident company, whether in Malta or abroad, are subject to income tax at the rate of 35%. However, Malta does not impose tax on dividends, interest and royalties remitted abroad (no withholding tax) and Malta has no transfer pricing or thin capitalisation rules.
    (transfer pricing-the sale of goods or services to interdependent persons at intracompany, non-market prices. They allow the redistribution of the total profits of a group of persons in favour of persons in lower tax states. This is the simplest and most common scheme of international tax planning aimed at minimising taxes paid;
    thin capitalisation – when the company’s activities are financed by borrowed funds).
    Value Added Tax is levied on the sale of goods, works and services in Malta. The VAT rate on the island is 18%. Some goods are subject to preferential rates of 5% (e.g. printed publications, hotel services) and 0% (medicines and foodstuffs). There is no property tax and there is no turnover tax on the transfer of shares in companies owned by non-residents. Malta also has no exchange control legislation and a Maltese company can conduct its economic activities in any currency in the world.

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  • Comment Link MichaelRoops Tuesday, 27 August 2024 12:29 posted by MichaelRoops

    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.

  • Comment Link Glennhen Tuesday, 27 August 2024 12:29 posted by Glennhen

    SIF – Specialised Investment Fund A specialised investment fund based in Luxembourg is in principle exempt from income tax. The subscription tax is 0.01% per annum. The basis for calculating the subscription tax is the total net asset value of the specialised fund. The company is liable to a one-off capital tax of €1,250 payable on incorporation. SICAR – company with risk capital investments (Authorised capital of at least EUR 1mn) Annual capital turnover tax of EUR 1,250. Corporate tax 29.63%. There are no restrictions under double tax treaties. Profit distributions are not subject to source tax. Income from securities is exempt from tax. Proceeds from the liquidation of a company are not taxed (for non-resident participants)
    Luxembourg does not tax profits generated by offshore bank accounts. An offshore Luxembourg bank account is a guaranteed means of capital protection. All information in offshore bank accounts in Luxembourg is considered confidential and may not be disclosed without the express authorisation of the bank account holder.
    Luxembourg offers unique business opportunities due to its stable economy, favourable tax system, strategic location, quality financial services and high standard of living. These factors make it an attractive location for international investors and entrepreneurs seeking to expand their operations or enter the European market.
    However, business success in Luxembourg requires careful planning and understanding of the local environment. This includes choosing the best legal form for the company, strategic planning, complying with regulatory requirements and proactively engaging with local partners and regulators.
    Overall, Luxembourg offers a favourable environment for business development, backed by a highly skilled workforce, an innovative economy and a stable legal system.

  • Comment Link Thomasfruit Tuesday, 27 August 2024 12:25 posted by Thomasfruit

    The Czech Republic offers a strong industrial base and excellent logistical opportunities for companies interested in manufacturing and exporting. Important aspects for opening a branch in the Czech Republic include:
    • Central European location: Ideal for organising production and distribution of goods throughout Europe.
    • Developed infrastructure: High quality roads, railway and air routes.
    • Skilled labour force: Availability of technically savvy and multilingual labour.
    Conclusion: Estonia, Lithuania, Ireland and the Czech Republic represent attractive options for companies looking to expand their operations in Europe through the opening of branch offices. Each of these countries offers unique advantages that can be utilised depending on the specifics and needs of your business.Choosing the right country and understanding local conditions will be key to successful integration and long-term growth in the European market.

  • Comment Link Thomasfruit Tuesday, 27 August 2024 11:59 posted by Thomasfruit

    The Czech Republic offers unique opportunities for manufacturing and export-oriented businesses due to its central position in Europe and strong industrial base. The country has a stable economy, low levels of corruption and maintains a healthy business environment with access to a large and solvent domestic market. The Czech Republic also offers relatively low operating costs and a well-developed infrastructure, making it attractive to various types of businesses.
    Conclusion: Estonia, Lithuania, Ireland and the Czech Republic represent the four most attractive countries in Europe for foreigners to start a business. They offer a variety of economic and strategic advantages, including low taxes, a high degree of innovation, access to international markets and a supportive business environment. Choosing the right country depends on the specific goals and needs of your business.

  • Comment Link دستگاه تولیدی لیوان کاغذی Tuesday, 27 August 2024 11:51 posted by دستگاه تولیدی لیوان کاغذی

    Why viewers still make use of to read news papers
    when in this technological globe everything is accessible on web?

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