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  • IN523 - What is the UK Remittance Basis of Taxation and How Can It Be Of Benefit?

    The UK continues to offer significant tax advantages for individuals who are resident but not domiciled in the UK. This is due to the availability of the remittance basis of taxation. The availability of the remittance basis for longer term residents was restricted from April 2017 and additional details are available on request.

    Non-UK domiciliaries who are resident in the UK (whether on a short- … more

  • IN522 - The Importance of Having a Will - An Interview with Paul Flude, Dixcart Family Office Adviser

    As families become increasingly international, with family members located in different countries, it is vital that appropriate wills are drafted and, subsequently, regularly reviewed and amended to reflect any variation in circumstances. Often the jurisdictions where assets are located and/or where family members reside will be subject to change.

    Paul Flude, Dixcart Family Office Adviser, has … more

  • IN521 - The Importance of Having Non-Executive Directors (NED)

    What is a ‘NED’?

    Non-Executive Directors (NEDs) can play an important role within a business. They sit on the board of a company but are not part of the executive team and can therefore bring an impartial view without the conflict of having to manage the day to day operations of the company.

    NEDs can monitor the executive directors, become involved in strategic policy making and, of course, act … more

  • IN520 - Malta Tax Regime: Approved by the OECD and Compliant with EU Non-Discrimination Principles

    The Malta tax system is an efficient fiscal regime which, in particular when used in combination with Malta’s network of double tax treaties, offers a number of benefits to companies that are domiciled in Malta. Historically, however, this tax regime has suffered criticism and the labelling of Malta as a potential tax ‘haven’, resulted in an investigation by the European Investigative … more

  • IN519 - The Madeira Free Trade Zone – The Beginning of Portugal’s International Business Identity

    The Madeira archipelago is part of Portugal and is located in the Atlantic Ocean, 978km southwest of Lisbon. The island of Madeira was discovered in 1419 by the Portuguese navigator João Gonçalves Zarco; the first Portuguese Discovery during Europe’s Age of Discoveries and Exploration, and the start of a period in history where Portugal became one of the key players in global trade and commerce. … more

  • IN518 - Why the Madeira International Shipping Register (MAR) is so Attractive and the Advantages of Registering a Vessel in Madeira

    The International Shipping Register of Madeira (MAR) was established in 1989 as part of the Madeira International Business Centre (“MIBC”) “package” of taxation benefits. Vessels registered with MAR carry the Portuguese flag and are subject to the International Treaties and Conventions entered into by Portugal.

    Over half a million vessels are now registered with MAR and it is ranked the fourth … more

  • IN517 - Portuguese Holding Companies and the Benefits of Registering a Company in Madeira

    A number of significant benefits are available through using a Portuguese holding company. Portugal offers an internationally competitive tax framework that is both transparent and compliant.

    As an alternative to being registered on the mainland, Portuguese companies can, in the correct circumstances, be registered on the island of Madeira. The Madeira International Business Centre (MIBC) offers … more

  • IN516 - Obtaining a Portuguese Golden Visa by Investing in a Portuguese Venture Capital Fund

    The Golden Visa includes an investment route option. Individuals can use this route to gain a Golden Visa, by investing in a Portuguese Venture Capital Fund.

    The specific criteria details are:

    Investment of a minimum €500,000 to purchase shares in investment funds or venture capital companies that are being used to support small and/or medium sized companies in Portugal that have generated … more

  • IN515 - The Portuguese Golden Visa and the Application Procedures

    Portugal is an increasingly attractive jurisdiction for relocation, due to the lifestyle, cosmopolitan cities, good weather, local hospitality, excellent food and great ambience. With the introduction of Portugal’s Golden Visa scheme and a special tax regime for Non-Habitual Residents, Portugal has become a popular choice for many EU and non-EU nationals.

    The Portuguese Golden Visa provides the … more

  • IN514 - Portugal - Introduction of a Specific Start Up Visa for Entrepreneurs from Outside Portugal

    Framework

    The Portuguese Government launched the “Start Up Visa for Entrepreneurs” at the Web Summit it was hosting in November 2017. This summit was one of the major international, technological gathering events of the year.

    The Start Up Visa is specifically designed to attract foreign investment to Portugal.

    Advantages

    The Start Up Visa comprises a residence visa for entrepreneurs, who: … more

  • IN490(P) - Reasons Why Companies and Individuals are Relocating to the UK and a Case Study for the UK Entrepreneur Visa (Portuguese version)

    RAZÕES POR QUE TANTO EMPRESAS COMO INDIVÍDUOS SE ESTABELECEM NO REINO UNIDO E UM “CASE STUDY” SOBRE O VISTO DE EMPRENDEDOR NO REINO UNIDO

    Considerações

    O Reino Unido é um destino atraente para indivíduos não residentes na Uniao Europeia que considerem alterar a sua residência. Eles não são atraídos para o Reino Unido apenas pela sua cultura variada e pelo "modo de vida" britânico, mas também … more

  • IN489(P) - A New Residence Scheme in Malta and Favourable Changes to the Existing Residence and Visa Programme (Portuguese version)

    NOVA VIA DE OBTENÇÃO DE RESIDÊNCIA EM MALTA E MUDANÇAS FAVORÁVEIS AO ACTUAL PROGRAMA DE RESIDÊNCIA E VISTOS

    Resumo

    O novo programa, denominado "Iniciativa para Empregados Essenciais"/”Key Employees Initiative” em Malta permite a emissão de autorizações de trabalho e residência a futuros funcionários (desde que não residentes na UE) no prazo de cinco dias úteis a contar da data do pedido.

    As … more

  • IN486(P) - Portugal New Golden Visa Investment Routes (Portuguese version)

    PORTUGAL - NOVAS ROTAS DE INVESTIMENTO PARA O “GOLDEN VISA”

    Considerações

    15.000 pessoas de patrimônio elevado e suas famílias estabeleceram a sua residência em Portugal desde 2009.

    Portugal está na moda, com belas paisagens e cidades como Lisboa, Porto e Funchal para explorar. As famílias que se mudaram para Portugal são atraídas pelo programa de imposto sobre pessoas singulars, o Programa de … more

  • IN481(P) - Why Consider Using a Nevis International Business Company for Wealth Planning and Holding International Investments? (Portuguese version)

    RAZÕES PARA CONSIDERAR O USO DE SOCIEDADES DE INVESTIMENTO INTERNACIONAL (“INTERNATIONAL BUSINESS COMPANIES”) DE NEVIS PARA FINS DE PLANEAMENTO PATRIMONIAL E REALIZAÇÃO DE INVESTIMENTOS INTERNACIONAIS

    Considerações

    Nevis é um importante centro financeiro internacional situado nas Caraíbas, gozando de boa reputação e excelentes padrões de “compliance”, o que o torna adequado para a realização de … more

  • IN470(P) - Malta Holding Companies - Why are they so Attractive? (Portuguese version)

    SOCIEDADES “HOLDING” DE MALTA - PORQUE SÃO TÃO ATRAENTES?

    Vantagens para a localização de uma sociedade “holding” internacional

    A localização de uma sociedade “holding” é uma consideração importante em qualquer estrutura internacional, onde um dos objetivos é optimizar o imposto cobrado sobre o fluxo de rendimentos.

    Idealmente, a sociedade “holding” deve estar localizada numa jurisdição que: … more

  • IN378(P) - Uses of Private Trust Companies and Private Trust Foundations (Portuguese version)

    Razões para a Utilização de “Private Trust Companies” e “Private Trust Foundations”

    Considerações

    Um fideicomisso ou “trust” é instituido quando um indivíduo (o “settlor”) transfere a propriedade de certos ativos para outro indivíduo ou sociedade (o “trustee”) que controla e gere esses ativos e os usa em benefício de um indivíduo específico ou de um grupo de indivíduos (os beneficiários). … more

  • IN354(P) - The Benefits of a Swiss Holding Company (Portuguese version)

    VANTAGENS DA UTILIZAÇÃO DE UMA SOCIEDADE “HOLDING” SUÍÇA

    Por que são tão populares as sociedades “holding” suíças?

    Há varias razões pelas quais a Suíça se tornou um local privilegiado para negócios internacionais. Entre essas incluem-se:

    Estabilidade política, financeira, social e econômica.

    Ambiente fiscal favorável.

    Genebra e Zug são os principais centros de comércio de matérias primas. … more

  • IN326(P) - Reasons to use a Cyprus Company (Portuguese version)

    Razões para Considerar a Utilização de uma Sociedade do Chipre

    Considerações

    Chipre é uma jurisdição atraente a nível internacional com um excelente regime para sociedades “holding”. A Dixcart mantem um escritório em Limassol desde onde oferece serviços de incorporação e gestão de empresas em Chipre.

    Foram registradas aproximadamente 13,000 novas empresas em 2017, elevando o numero de … more

  • IN316(P) - The Isle of Man the Benefits for Business and Family (Portuguese version)

    A ILHA DE MAN - VANTAGENS PARA INDÍVIDUOS E SOCIEDADES COMERCIAIS

    Considerações

    A Ilha de Man oferece um conjunto de infra-estruturas altamente atraentes para sociedades comerciais bem como um ambiente estável, seguro e acessível para indivíduos e famílias.

    a ilha acolhe uma série de indústrias diversas dos sectores aeroespacial, bancário, de serviços financeiros, industriais, matricula de … more

  • IN490(S) - Reasons Why Companies and Individuals are Relocating to the UK and a Case Study for the UK Entrepreneur Visa (Spanish version)

    RAZONES POR LAS CUALES EMPRESAS E INDIVIDUOS SE TRASLADAN AL REINO UNIDO Y UN CASE STUDY PARA LA VISA DE EMPRENDEDOR EN EL REINO UNIDO

    Resumen

    El Reino Unido es un destino atractivo para la reubicación de individuos de fuera de la UE. No solo se sienten atraídos por el Reino Unido debido a su rica cultura y al "way of life" británico, sino también por las ventajas fiscales que están disponibles … more