Friday, February 12, 2010
Thursday, February 11, 2010
Панама офшорную
Краткое описание
Республика Панама, государство в Центральной
Америке, на Панамском перешейке, омывается
Карибским морем и Тихим океаном, граничит
на востоке и юго-востоке с Колумбией, на западе
с Коста-Рикой.
Население Панамы составляет почти 2 960 784
человек (на июль 2003 г.), примерно 52% из
которых проживает в городах.
Площадь страны составляет 78 200 кв. км.
Столица страны – г. Панама.
Климат субэкваториальный влажный. Средняя
годовая температура 27°С, сезон дождей длится
с мая по январь.
В 1903 г. Панама стала независимым государством.
Панама – это конституционное демократическое
государство. Главой государства является Президент,
который также возглавляет и правительство,
в состав которого также входят еще два Вице-президента.
Парламент однопалатный, состоит из 71 члена.
Правовая система – общее право, основана
на английском праве.
Официальный язык – испанский.
Официальная валюта – бальбоа (PAB), американский
доллар (USD).
На территории Панамы существует Зона свободной
торговли, которая расположена в северной части
государства. Операции по импорту из разных
уголков мира и реэкспорту, которые осуществляются
на данной территории, освобождаются от таможенных
пошлин. Доход, полученный от реэкспорта товара,
облагается налогом по сниженным ставкам. Зона
свободной торговли Панамы является второй
по масштабам в мире после зоны свободной торговли
Гонконга.
ХАРАКТЕРИСТИКИ КОРПОРАТИВНОГО ЗАКОНОДАТЕЛЬСТВА
Общие | |
Виды компании | Корпорация (Sociedad Anónima), по налоговому статусу: нерезидентная |
Политическая | хорошая |
Гражданское | общее |
Раскрытие | нет |
Разрешена | да |
Налогообложение | отсутствует |
Требования | латинский алфавит |
Корпоративные | |
Минимальное | один |
Минимальное | три |
Разрешены | да |
Разрешены | да |
Разрешены | да |
Стандартный | USD10,000 |
Локальные | |
Зарегистрированный | да |
Необходим | нет |
Местные | нет |
Собрания | нет |
Внесение | да |
Внесение | нет |
Требования | |
Годовой | нет |
Финансовый | нет |
Отчисления | |
Минимальный | USD300 |
Сбор за | не предусмотрено |
Применение компаний
Панама представляет собой офшорную юрисдикцию.
Это значит, что здесь можно зарегистрировать
компании, которые не платят налогов и недороги
в поддержании. Для целей международного налогового
планирования интересны корпорации (Sociedad
Anónima), которые по налоговому статусу
являются нерезидентными, то есть ведущие деятельность
вне государства и получающие прибыль от источников,
находящихся за пределами страны.
Указанные компании
могут использоваться, например:
- в качестве звена
при трансфертном ценообразовании;
- в качестве холдинга;
- в качестве инструмента персонального налогового
планирования (т.н. «личный кошелек», когда
регистрируется компания, на которую открывается
счет в банке);
- в качестве принципала в составной агентской
конструкции, в которой агент – компания из
неофшорной юрисдикции.
Налоги
Налог | Ставка, |
Налог на прибыль | 30/0* |
Налог у источника | |
- дивиденды | 10/20/0** |
- проценты | 6/0*** |
- роялти | 6/0*** |
НДС | 5 |
Минимальный ежегодный налог / | USD300 |
* - 0% - для нерезидентных компаний, 30%
- для резидентных компаний;
** - 0% - для нерезидентных компаний, 10%
- по именным акциям резидентных компаний,
20% - по акциям на предъявителя резидентных
компаний;
*** - 0% - для нерезидентных компаний, 6%
- для резидентных компаний.
Законодательство
Закон о корпорациях №32 коммерческого кодекса
1927 г.
Декрет 5 от 1997 г.
Исполнительный декрет 226 от 1997 г.
Участие в договорах об устранении двойного
налогообложения
Панама не заключила ни одного соглашения
об избежании двойного налогообложения.
Конфиденциальность
С точки зрения конфиденциальности панамские
компании привлекательны, как и другие компании
офшорных юрисдикций, в силу недоступности
информации о бенефициаре государственным властям.
Необходимо представлять информацию о бенефициаре:
- юристам, которые непосредственно занимаются
регистрацией компании.
Акции на предъявителя разрешены.
Финансовая отчетность
Необходимо готовить ежегодную финансовую
отчетность, но сдавать ее государственным
органам не требуется.
Особенности
Валютного контроля нет.
Прибыль, полученная на территории Панамы,
подлежит налогообложению по ставке 30%. Прибыль,
полученная за пределами Панамы, не облагается
налогом. Отсутствует налог на любую деятельность,
которая ведется за пределами Панамы.
Полезные ссылки
Статьи
Краткое описание
Республика Панама, государство в Центральной
Америке, на Панамском перешейке, омывается
Карибским морем и Тихим океаном, граничит
на востоке и юго-востоке с Колумбией, на западе
с Коста-Рикой.
Столица страны – г. Панама.
Правовая система – общее право, основана
на английском праве.
Text from Roche & Duffay
Monday, February 08, 2010
How safe is your data in a Swiss bank?
Taxes 06.02.2010
http://www.dw-world.de/dw/article/0,,5220904,00.htmlGermany steps up hunt for tax evaders
Großansicht des Bildes mit der Bildunterschrift: Germany is to pay 2.5 million euros for the Swiss bank dataGerman tax investigators are reportedly in France for negotiations with an informant to buy stolen Swiss bank data on 1,500 alleged tax evaders. The move comes amid reports of a fresh offer of data on tax cheats.
German magazine Focus reported on Saturday that tax authorities would acquire the controversial data on the weekend in France.
Quoting sources close to the investigation, the Munich-based magazine said the unnamed informant had insisted on a secret meeting in a neighboring country for fear of being arrested in Germany.
Germany is to pay a reported 2.5 million euros ($3.4 million) for the stolen data on 1,500 German clients of a Swiss bank. Reports say the data could potentially yield at least 400 million euros in tax revenues.
The decision to buy the illegally-obtained information has divided the German government and strained relations with Switzerland.
On Saturday, Germany's Finance Minister Wolfgang Schaueble said Switzerland's fabled banking secrecy laws were outdated and needed to be dismantled.
"Bank secrecy cannot be an instrument in the 21st century used to evade taxes," Schaueble told the Sueddeutsche Zeitung newspaper.
"There's no future for bank secrecy. It's finished. Its time has run out."
The decision by Germany to pay for the stolen data has sparked anger in Switzerland. Politicians in the country say Berlin's willingness to buy stolen data raises worrying ethical questions.
Two more German states offered data
Meanwhile, a new set of data with details of alleged tax evaders has reportedly been offered to German authorities in the southwestern state of Baden-Wuerttemberg and the southern state of Bavaria.
On Friday, Bertram Dornheim, a spokesman for the state's Finance Ministry, which was contacted by the informant offering the new data, could not confirm how many Swiss accounts were involved, nor whether the informant had asked for a fee for the information.
But he did say that the informant had supplied authorities with samples of data on potential tax cheats last year and had now "supplied additional, substantial quantities of data."
He added that the "potentially very interesting" information was currently being examined.
The Frankfurter Rundschau daily reported that the new disk contained information on around 2,000 German investors holding accounts in Switzerland. The newspaper reported that many of the accounts were with Swiss lenders UBS and Credit Suisse.
dfm/AP/AFP
Quoting sources close to the investigation, the Munich-based magazine said the unnamed informant had insisted on a secret meeting in a neighboring country for fear of being arrested in Germany.
Germany is to pay a reported 2.5 million euros ($3.4 million) for the stolen data on 1,500 German clients of a Swiss bank. Reports say the data could potentially yield at least 400 million euros in tax revenues.
The decision to buy the illegally-obtained information has divided the German government and strained relations with Switzerland.
On Saturday, Germany's Finance Minister Wolfgang Schaueble said Switzerland's fabled banking secrecy laws were outdated and needed to be dismantled.
"Bank secrecy cannot be an instrument in the 21st century used to evade taxes," Schaueble told the Sueddeutsche Zeitung newspaper.
"There's no future for bank secrecy. It's finished. Its time has run out."
The decision by Germany to pay for the stolen data has sparked anger in Switzerland. Politicians in the country say Berlin's willingness to buy stolen data raises worrying ethical questions.
Two more German states offered data
Meanwhile, a new set of data with details of alleged tax evaders has reportedly been offered to German authorities in the southwestern state of Baden-Wuerttemberg and the southern state of Bavaria.
On Friday, Bertram Dornheim, a spokesman for the state's Finance Ministry, which was contacted by the informant offering the new data, could not confirm how many Swiss accounts were involved, nor whether the informant had asked for a fee for the information.
But he did say that the informant had supplied authorities with samples of data on potential tax cheats last year and had now "supplied additional, substantial quantities of data."
He added that the "potentially very interesting" information was currently being examined.
The Frankfurter Rundschau daily reported that the new disk contained information on around 2,000 German investors holding accounts in Switzerland. The newspaper reported that many of the accounts were with Swiss lenders UBS and Credit Suisse.
dfm/AP/AFP
Whistleblower asking for 2.5 million Euros (Video) http://www.reuters.com/news/video?videoId=36598786
Position of the Swiss Bankers Association SBA on the purchase of stolen data by Germany on 2 February 2010 http://www.swissbanking.org/en/home/stellungnahmen.htm/stellungnahme-20100130.htm
Thursday, February 04, 2010
Feb 24-26: 1st Texas-Central America Business Roundtable
Federación de Cámara y Asociaciones de Exportadores de Centroamérica, Panamá y el Caribe
FIRST BUSINESS ROUND TABLE
LAREDO, TEXAS - CENTRAL AMERICA
FIRST BUSINESS ROUND TABLE
LAREDO, TEXAS - CENTRAL AMERICA
INTRODUCTION
The City of Laredo, Texas and the Federation of Central America Export Chambers are pleased to present the First Business Round Table Laredo Texas-Central America, which is a multi-sectored meeting of Central American entrepreneurs with entrepreneurs of the State of Texas and central United States, who will make presentations of their interests in establishing business agreements and they can guide their demands and needs as entrepreneurs. Thus the goal of this event is to articulate the supply and demand to facilitate business between these regions.
OBJECTIVES
GENERAL OBJECTIVE
Generate business opportunities, supporting trade to achieve that participants identify the characteristics of products and services present on the market, thereby contributing to the participants may increase trade for a better economic development of Nations.
SPECIFIC OBJECTIVES
1. That participants can make the purchase and/or sale of products and services.
2. Participants make the presentation of their products and services, identifying characteristics and attributes.
3. Assess the potential supply and demand.
4. Identify the productive potential of the market.
5. Achieve the inclusion of products and services of the participants in the regional and national markets.
BENEFICIARIES
This led to all entities engaged in foreign trade between the United States and Central America. This is directed to all engaged in foreign trade between the United States and Central America, be they companies, micro-businesses, wholesalers or retailers, agents, investors, logistics operators, etc.
ROUND TABLE BUSINESS CONCEPT
It is a mechanism of modern trade, in which an event is structured of simultaneous meetings between supplies and demands are in the same space and time, to arrange sales contracts, partnerships or any type of agreements for the exchange of goods and/or services directly.
WHAT IS OFFERED TO THE PARTICIPANTS
* Business opportunities
* Business Contacts
* Expand the portfolio of clients
* Expand the portfolio of suppliers
* Position of the company
* Optimization of resources (time and money), i.e. all proceeds from the event with
minimal investment
* A way of introduction into the commercial stage
* A network of commercial links
* Appropriate use of technology at the service of your business objectives
EVENT HOST
The Business Round Table Laredo, Texas – Central America will be held at the facilities of Texas A&M International University (TAMIU), with all the facilities and business
needs for the proper conduct of the activities of this event environment.
DATE OF THE EVENT
The event will be held February 24 – 26, 2010.
COORDINATION OF THE EVENT
City of Laredo, Texas, USA
www.LaredoCAFTA.com
Tel. 956-791-7302
Email: info@ laredocafta.com
http://www.laredocafta.com/English/English_index.html
Click here for more trade exhibits
Cascal N.V. Collects Outstanding Balance of $7 Million from Panamanian State-Owned Water Authority -- LONDON, Jan. 20 /PRNewswire-FirstCall/ --
This news item was not broadcast by the Panama government PR machine. It would be nice to know if the rate increase by APSA was legal or if the Panamanian consumer was just told "deal with it".
Cascal N.V. Collects Outstanding Balance of $7 Million from Panamanian State-Owned Water Authority -- LONDON, Jan. 20 /PRNewswire-FirstCall/ --
"LONDON, Jan. 20 /PRNewswire-FirstCall/ -- Cascal N.V. (NYSE: HOO), a leading provider of water and wastewater services in eight countries, today announced that its wholly owned subsidiary, Aguas de Panama, SA, ("APSA"), has successfully collected the outstanding balance of approximately $7 million due from Instituto de Acueductos y Alcantarillados Nacionales ("IDAAN"), the Panamanian state-owned water authority.
APSA had been in discussions for more than two years with Panamanian authorities to resolve the issue of non-payment of rate increases applied for in accordance with the terms of its contract with IDAAN. Consistent with these discussions, IDAAN formally approved all of the rate increases applied for by APSA, accepted all of the corresponding invoices and sourced the necessary funds from the Ministry of Finance."
Cascal N.V. Collects Outstanding Balance of $7 Million from Panamanian State-Owned Water Authority -- LONDON, Jan. 20 /PRNewswire-FirstCall/ --
"LONDON, Jan. 20 /PRNewswire-FirstCall/ -- Cascal N.V. (NYSE: HOO), a leading provider of water and wastewater services in eight countries, today announced that its wholly owned subsidiary, Aguas de Panama, SA, ("APSA"), has successfully collected the outstanding balance of approximately $7 million due from Instituto de Acueductos y Alcantarillados Nacionales ("IDAAN"), the Panamanian state-owned water authority.
APSA had been in discussions for more than two years with Panamanian authorities to resolve the issue of non-payment of rate increases applied for in accordance with the terms of its contract with IDAAN. Consistent with these discussions, IDAAN formally approved all of the rate increases applied for by APSA, accepted all of the corresponding invoices and sourced the necessary funds from the Ministry of Finance."
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