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This is the simplest and most common form of doing business, suitable for small businesses. Individual entrepreneurs are fully responsible for the obligations of their business with all their property. This type of business is easy to register and run, without requiring complex accounting or reporting.
A business register in Switzerland, also known as a Trade Register (Handelsregister), is a key element of the country’s business environment. This official register contains information about all registered companies and enterprises, ensuring transparency and accessibility of data to government agencies, the business community and the public. In this article, we will look at the purpose of a business register in Switzerland, the process of registering a company, and the importance of this system for the country’s economy and business.
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By establishing a level playing field for payment services in the EU, increasing competition, and protecting consumers, PSD2 aims to achieve a level playing field for all. All EU providers of payment services are affected by it, which has a significant impact on the payments industry.
Selecting a legal address. To register a branch in Switzerland, you must have a registered office in the country. This can be the address of a rented office or virtual office services.
Online gambling licensing has contributed significantly to the economic development of Antigua and Barbuda. It attracts foreign investment, creates jobs in the technology and service sectors, and increases tax revenues. In addition, the presence of internationally recognised gaming operators increases the country’s investment attractiveness.
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Tax registration: The company must be registered with the local tax office to obtain a tax number.
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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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(hon7a, 13. 10. 2009 9:40)ted uz je zase jiny a zase hrajem na plny pecky takze bomba...jinak tuta stranka je docela zabita
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(hon7a, 10. 4. 2009 11:40)koukal jsem že ste hráli cw a proti docela no docela proti dobrým klanům.Vydim že se snažíte a to je dobře já už v sobotu taky budu se snažit:-)A jak se jinak máte?Velikonoce na krku:-)to bude krásný den:-)
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