Файлы и ссылки

Международные правила и директивы:


EU Directive eliminating withholding tax for interest and royalty payments between companies of different member states

Transitional Rules for the EU Directive on interest and royalty payments for the younger member statesstates

Council of the European Communities Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States states

Amendments fot the EU Directive on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States

Council Directive on the common system of taxation applicable to mergers, divisions, partial divisions, transfers of assets and exchanges of shares concerning companies of different Member States and to the transfer of the registered office of an European company (SE) or a European Cooperative Society (SCE) between Member States.

EU Regulation on the coordination of social security systems (with relevance for the European Economic Area countries and for Switzerland)

EU Regulation on insolvency proceedings across EU borders. It aims to ensure the efficient administration involving an individual or business that has business activities or financial interests in another EU country than the one in which they are usually based.

EU Directive on the common system of value added tax (VAT). It recasts and repeals the original sixth VAT directive, thus clarifying the EU’s VAT legislation currently in force.

EU Directive laying down rules against tax avoidance practices that directly affect the functioning of the internal market. It introduces rules to prevent tax avoidance by companies and thus to address the issue of aggressive tax planning in the EU’s single market.

The ABCs of Apostilles is a brochure that is primarily addressed to users of Apostilles with short answers to frequently asked questions, including when, where and how Apostilles are issued and what their effects are.

How to Join and Implement the Hague Apostille Convention is a brief guide that is designed to assist authorities in new and potential Contracting Parties in implementing the Convention.

The Apostille Handbook is a comprehensive reference tool that is designed to assist Competent Authorities in performing their functions under the Apostille Convention, as well as address issues that arise in the contemporary operation of the Convention.

Council Directive 2003/49/EC of 3 June 2003 on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States.

How to Join and Implement the Hague Apostille Convention is a brief guide that is designed to assist authorities in new and potential Contracting Parties in implementing the Convention.

Швейцария:


Agreement between the European Community and the Swiss Confederation providing for measures equivalent to those laid down in Council Directive 2003/48/EC on taxation of savings income in the form of interest payments – Memorandum of Understanding

Council Directive 2003/123/EC of 22 – No longer in force; Repealed by Council Directive 2011/96/EU

Agreement between the European Community and its Member States, of the one part, and the Swiss Confederation, of the other, on the free movement of persons
Tax Calculator of the Federal Tax Authorities

Income tax calculation for natural persons.

Anti- money laundering regulations in Switzerland

Legal basis for combating money laundering.

Swiss Banks (list of banks by region)

List of banks and private banks in Switzerland per canton and municipality.

Tax administration of Zug with tax calculator

Tax administration of Zug with tax calculator.

Zefix- Commercial Register Online – Name Check

Zefix – Central Business Name Index – business name or UID check.

Commercial Register of Zürich – sample contracts

Documents and templates of Commercial Registry Office Kanton Zürich.

Slovakia:

Slovak Tax Laws (english)

Taxes, Customs and Accounting according to Ministry of Finance of the Slovak Republic

Malta:

Malta Financial Service Authority (central Authority for financial issues, trade register and international taxation issues)

The official website of Malta Financial Services Authority (MFSA), that is the single regulator of financial services in Malta.

Malta Inland Revenue Service (tax administration)

The official website of the Commissioner for Revenue, that is responsible for the administration and collection of income tax (including Capital Gains & Tax on Property Transfers), Duty on Documents & Transfers, Value added Tax and Customs & Excise duties.

Newsletter:


Zugimpex newsletter: Lower Taxes – Increased Business
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