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Capital:
Эдинбург
Form of government:
Constitutional monarchy
Area:
78 722 км2
Population:
5 million
Currency:
Pound Sterling (GBP)

Бизнес в Шотландии

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  • Шотландские партнерство не облагаются налогами.
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  • Всегда в наличии готовые партнерства, переоформление занимает 2 часа.
  • Репутация Шотландии не ставится под сомнение ни одной юрисдикцией мира.
  • Цена на регистрацию и продление компании очень конкурентна.
  • Конфиденциальность на высоком уровне.
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News
#Scotland #Офшори #Taxation #Business
Nature, purpose and effect of controlled foreign corporation rules. Their compatibility with the principles of international tax law
Nature, purpose and effect of controlled foreign corporation rules. Their compatibility with the principles of international tax law Increase in globalization and foreign trade in the last century led to aggressive tax planning. Though these planning measures are legitimate, they are designed for shifting profits to low tax jurisdictions. There is a number of measured to deal with this tax abuse. In particular, some jurisdictions apply controlled foreign corporation (CFC) rules. Historically, the CFC concepts were created to help prevent tax evasion achieved by setting up offshore companies in tax havens, such as Bermuda...
The concept of Non-Discrimination as expounded in Article 24 of the OECD Model Tax Convention on Income and on Capital
The concept of Non-Discrimination as expounded in Article 24 of the OECD Model Tax Convention on Income and on Capital Non-discrimination articles have been used in tax treaties over a number of years, they are designed to place non-discrimination requirements on the source country rather than on the residence state. There may arise cases where a country provides favourable treatment to its nationals and discriminates against foreigners. To circumvent such cases tax treaties provide a clause which restricts contracting states from offering discriminatory treatment to foreign nationals as compared to its...
Foreign companies owning real estate in the UK are demanded to register in the proper register in 2021
Foreign companies owning real estate in the UK are demanded to register in the proper register in 2021 At the end of July 2018, a draft law on the registration of foreign companies was published in the UK (hereinafter - the Law). The purpose of this Law is to maintain a register of foreign companies since 2021 that own real estate in the UK. This Law is a “continuation” of the legislation on “persons with significant control”, which was introduced for UK companies in 2016. New requirements for foreign companies are aimed at combating the use of property located in the UK, for the...
Analysis of exchange of tax information and investment in exchange for citizenship, taking into account the first results of the discussion organized by the OECD
Analysis of exchange of tax information and investment in exchange for citizenship, taking into account the first results of the discussion organized by the OECD Back in the first quarter of 2018, namely on February 19, 2018, a draft of advisory document was published on the official website of the Organization for Economic Cooperation and Development (OECD), which called on all interested parties to join the discussion on the OECD strategy for combating the loopholes on using the Common Reporting Standard (CRS, Single standard of tax information exchange) in the “citizenship by the investment” (CBI - granting citizenship in exchange for...