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Viewing articles 1 through 10 of 114
Date Type Jurisdiction Topic
SA3: The Permanent Residence Scheme in Malta
26/08/2010 Information Note Malta General/Other
The global financial recession is placing strain on taxpayers’ resources. As a result, Governments have been forced to consider increasing tax rates in the attempt to reduce national deficits. Individuals are therefore considering attractive, cost effective jurisdictions from which to conduct their more...
HN24: Impending Deadline for the Use of Sole Corporate Directors in the UK
11/08/2010 Hot News Item United Kingdom General/Other
As a result of legislation contained within the Companies Act 2006, the abolition of the use of sole corporate directors comes into force in the UK on 30th September 2010.

After this date, companies without a 'natural person' acting as a director will be in default and subject to fines from Compa more...
SA1: Structuring Strategic Investment into Europe Through Madeira, Malta and The UK
29/07/2010 Information Note Others Corporate Structures
The European Union (EU) offers many opportunities for investment by South African companies.

Mauritius is often used as a route for companies investing into South African Development Community (SADC) countries. However a different approach is needed to find tax efficient solutions for investment more...
SA2: The Advantages of Re-Domiciling a Company to Malta
29/07/2010 Information Note Malta General/Other
Since its entry into the European Union (EU) in 2004, Malta has gained a reputation as a leading financial centre within the EU Zone. Malta’s geographic proximity to continental Europe and to North Africa, its expanding transport network, multi-lingual workforce and comparatively low overhead costs more...
HN23: Madeira’s New VAT Rate
12/07/2010 Hot News Item Madeira General/Other
On 1 July 2010, the rate of VAT in Madeira increased from 14% to 15%.

This change coincided with Portugal’s rise in VAT from 20% to 21%.


Madeira’s 15% VAT rate remains one of the lowest in Europe and still therefore offers the following advantages:
IN215: Isle of Man Aircraft Register: Current Zero Rating for VAT and a Change to the Criteria
08/06/2010 Information Note Isle Of Man General/Other
The UK and the Isle of Man have historically been attractive jurisdictions through which to import aircraft, especially planes for business and personal use. This is due to the zero rate of value added tax (VAT) for planes over 8,000kg.

Changes to the Criteria

From 1st September 2010 z more...
IN214: The Celestial Retirement Annuity Trust Scheme - Tax Free UK Pensions
08/06/2010 Information Note Channel Islands General/Other
New UK Pension Rules were introduced by the UK tax authorities on 6th April 2006, generally known as “A Day”, and it is since this date that the concept of Qualifying Recognised Overseas Pension Schemes (QROPS) was introduced. The intention was to simplify the procedures for individuals leaving the more...
IN209: Why Consider Moving to Malta?
03/06/2010 Information Note Malta General/Other
The financial recession is placing strain on taxpayers’ resources and simultaneously prompting Governments to consider increasing tax rates in order to reduce national deficits. Individuals are therefore considering more cost effective jurisdictions from which to conduct their business affairs. Malt more...
IN210: Why Use A Trust And What Are The Benefits In Having Maltese Trustees?
03/06/2010 Information Note Malta Trusts
Trusts have long been recognised as flexible vehicles for the holding of many types of asset. This note summarises the main reasons for using a trust and the benefits available through the use of Maltese trustees.

This article is not intended to be comprehensive and clients are recommended to see more...
HN22: Isle of Man Aircraft Register – Window of Opportunity for Zero Rating for VAT
11/05/2010 Hot News Item Isle Of Man General/Other
If an aircraft is flying around the EU and carrying EU passport holders (passengers or crew), or persons with the right to reside in the EU, the aircraft must be able to show that it has paid appropriate tax within the EU. It will otherwise be considered un-taxed transport. This is applicable even i more...

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