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Účinné od 1. apríla 2020: ročný udržiavací poplatok sa zvyšuje zo 450 USD na 500 USD pre všetky spoločnosti LLC a IBC. partnerstvá a zahraničný námorný subjekt (FME) sú nezmenené. Toto zvýšenie je spôsobené nákladmi na dodržiavanie nariadení o ekonomických látkach, ktoré Európska únia presadila na Marshallových ostrovoch.. Hovoríme o suverenite: do not be surprised Brexit happened. After all the Marshall Islands are not in the EU so it is easy to walk on them. It was written already: the Article 4(2) of the Treaty on European Union respects other Member States only. Let’s send a big thank ... Read more

Pod tlakom OCED a EÚ: Dominika ruší predtým udelené 20 rokov oslobodenie od dane pre všetky IBC. Sadzba dane bude teraz 30% celosvetových ziskov počnúc 1. januárom 2022. Úplný právny odkaz: Medzinárodné obchodné spoločnosti (novela) zák, 2019, ACT 2 z 2019 http://www.dominica.gov.dm/laws/2019/International Business Companies (novela) Zákon z roku 2019.pdf

Na ceste do Senátu USA, tento návrh zákona (H.R. 2513) bude povinné zverejňovať skutočného vlastníka(s) akejkoľvek LLC alebo korporácie: ktokoľvek s viac ako 25% vlastníctvo. Výročné správy sa budú podávať FinCEN. Zverejnené informácie nebudú verejne dostupné. Údaje, ktoré sa majú zverejniť, budú: the full legal name ; the date of birth ; the current residential address ; and the current valid passport number (or valid US state driver license number). Exempted entities are: insurances, banks, any SEC regulated entities, churches, or 501(c) non-profit entities. View the full legal text for ... Read more

The worldwide industry of non-resident, low tax or tax neutral companies is panicking: all the big accounting firms (Deloitte, Ernest and Young, KMPG, and PWC) have been overwhelmed by a wave of recent legislation adopted by many jurisdictions at once. The call (shot?) has been made by the European Commission in Brussels regarding the non-cooperative tax jurisdictions. Some people will believe that it targets only small players, and others will believe that it only affects big players. In fact it is targeting every body. The biggest players affected are Chinese companies incorporated in the British Virgin Islands (BVI). Such companies ... Read more

Anguilla has adopted Economic Substance regulations in a very detailed manner.

The Marshall Islands adopted Economic Substance Regulations applicable from the 1st January 2019. However it is interesting to note that: it applies strictly to relevant activities (distribution and service center business, financing and leasing business, headquarters business, holding company business, intellectual property business, shipping business, banking business, and insurance business) holding company business is defined as pure equity holding company a pure equity holding company is subject to a reduced economic substance test the entities must provide the relevant information if requested by the Registrar it seems to apply to Master Series LLC only (and not each Series) an entity ... Read more

Like their flag with three legs: the Isle of Man prepares to triple kick with sanctions all the investors or companies that do not pass their economic substance’s tests.

Upcoming laws are to be adopted in Jersey regarding Economic Substance for companies.

Taking effect on the 1st January 2019: Guernsey adopted Economic Substance laws.

Already in force: the Cayman Islands adopted laws & regulations regarding economic substance requirements.