KCG 揆创国际 - KC Global 揆创国际 (Page 18)

韩国移民的税务吸引力

邻国韩国提供居住投资计划（Residence By Investment，简称RBI）。55岁以下存款最少5亿韩元（约266万人民币），55岁或以上存款最少3亿韩元（约159万人民币），满5年后就可以成为韩国永居，再满足相关条件后便可申请韩国国籍。那么，韩国的税制对于中国的高净值人士有吸引力吗？我们一起来看看。

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Tax Residence 投资移民

Tax Appeal of Dominican Immigration

Dominica, a Caribbean island nation, is often touted by immigration consultants as offering one of the best Citizenship by Investment programs. The main selling points? Low fees, minimal requirements, quick processing, and supposedly no taxes. But let's cut through the hype and take a deep dive into Dominica&

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Tax Residence 投资移民

多米尼加移民的税务吸引力

加勒比海岛国之一的多米尼加（Dominica）的公民投资计划被很多移民中介称为最优的投资移民产品之一，最主要是因为其收费低、门槛低、时间短、无税费等优势。既然说的多米尼加这么香，我们从税务上看看这个国家的税法是否真的这么吸引，是否真的是所谓的税务天堂。

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Tax Residence 投资移民

Tax Appeal of Spanish Immigration

Spain, one of the heavyweight members of the European Union, offers a Residence by Investment (RBI) program that's caught the eye of many high-net-worth individuals. The path to citizenship takes 10 years of residence - a timeline that's not too shabby. The buy-in? A cool €500,

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Tax Residence 投资移民

西班牙移民的税务吸引力

西班牙属于欧盟大国之一，其居住投资计划（Residence by Investment，简称RBI）受到不少高净值人士的欢迎，而且居住满10年后就可以入籍，是一个吸引力不低的计划。西班牙RBI的入场费为50万欧元，投资项目包括房产、商业、股权、银行存款、政府债券等。由于西班牙属于热门投资移民项目，我们就不在这里详细介绍。我们在这篇文章主要讨论的是：西班牙税务制度具有吸引力吗？

Step One: Calculating GloBE Income for Global Minimum Tax

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International Tax 国际税法

Step One: Calculating GloBE Income for Global Minimum Tax

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International Tax 国际税法

第一步：计算全球最低税税前利润（GloBE Income）

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Tax Residence 投资移民

Tax Appreal of Portuguese Immigration

Portugal's residential investment program has long been popular among high-net-worth individuals. Beyond its EU membership status, the program offers attractive features including relatively low visa thresholds, minimal residency requirements (only 7-14 days per year), and the possibility of obtaining citizenship upon meeting certain conditions. The program currently offers

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Tax Residence 投资移民

葡萄牙移民的税务吸引力

葡萄牙居住投资计划一直受高净值人士的欢迎，除了葡萄牙是欧盟国家外，其签证门槛不高、居住时间要求低（一年只需要居住7至14天）、而且满足条件后可以取得护照。目前计划有多项选择，包括投入资金、创业、购房等。由于相关计划很受欢迎，网上信息很多，我们就不在这里一一例举。我们来剖析葡萄牙税务吸引力。（此网站属网站专属内容，小红书并无发布。）

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International Tax 国际税法

Entities Subject to Global Minimum Tax

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International Tax 国际税法

面临全球最低税的企业

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Tax Residence 投资移民

Tax Appeal of New Zealand Immigration

New Zealand offers a Residence By Investment (RBI) program that allows applicants to apply for citizenship after five years of residence (requiring 240 days per year, totaling 1,350 days). This program has gained popularity among high-net-worth individuals from various countries, including China. New Zealand RBI Options: 1. Investor 1

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Tax Residence 投资移民

新西兰移民的税务吸引力

新西兰提供居住投资计划（Residence By Investment, RBI），并且在居住五年后（确保每年居住240天，累计居住1350天）可以申请加入其国籍，计划受到很多国家包括中国的高净值人士欢迎。新西兰RBI有两种： * 一类投资者居住签证（Investor 1 resident visa）。在新西兰投资1000万新西兰币（4300万人民币）三年但无其他要求 * 二类投资者居住签证（Investor 2 resident visa）。在新西兰投资300万新西兰币（1300万人民币）四年且有年纪及语言要求。价格不低，不过也显示了新西兰身份的价值。从税务角度而言，新西兰身份有吸引力吗？

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Tax Residence 投资移民

Tax Appeal of Latvia Immigration

Latvia, one of the three Baltic states, is a European Union member using the Euro as its currency, making its citizenship quite appealing. Residence By Investment (RBI) Programs Latvia currently offers RBI programs where applicants can apply for a passport after residing for 4 years within a 5-year visa period.

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Tax Residence 投资移民

拉脱维亚移民的税务吸引力

拉脱维亚（Latvia）属于波罗的海三国之一，属于欧盟国家并以欧元作为货币，因此其身份的吸引力不小。拉脱维亚目前提供居民投资计划（RBI），而且在当地在5年期签证中居住满4年就可以申请护照。拉脱维亚有4个RBI套餐，包括： * 投资25万欧元的房产，以及一次性支付5%房价的政府费用 * 投资28万欧元当地银行股权，以及一次性支付2.5万欧元的政府费用 * 投资5万欧元当地企业股权（企业最少每年交税4万欧元），以及支付一次性1万欧元的政府费用 * 投资25万欧元的免息债券，以及支付一次性3.8万欧元的政府费用以上套餐看起来价格不高，其税务政策也有吸引力吗？我们一起看看

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Tax Residence 投资移民

Tax Appeal of Greece Immigration

After the European Union halted Greece's Citizenship By Investment (CBI) program, the country now only offers Residence By Investment (RBI), known as the Golden Visa Program. The visa is typically valid for 5 years, renewable, and citizenship can be applied for after 7 years of residence. Investment Options:

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Tax Residence 投资移民

希腊移民的税务吸引力

希腊过去提供公民投资计划（CBI），被欧盟叫停了后，目前只提供居住投资计划（RBI），称为黄金签证计划（Golden Visa Program）。签证一般为5年，可续签，居住满7年后可申请入籍。投资计划包括： * 购买不少于25万欧元的希腊房产 * 租赁酒店、旅游设施10年 * 投资希腊公司不少于40万欧元 * 购买希腊政府债券不少于40万欧元 * 购买指定股票或企业债券不少于80万欧元 * 购买共同基金或另类投资基金不少于40万欧元 * 在指定银行定存40万欧元以上价格对欧洲身份来说并不高，因此受到中国人欢迎。那么，希腊在税务上吸引力如何呢？

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Jurisdictional Tax 国家及地区税法

US Tax Law

The United States tax system is arguably the world's most important and complex tax regime, significantly influencing international tax developments in recent years. While US taxation consists of both Federal Tax and State Tax, this article focuses solely on Federal Tax (referred to simply as "US tax&

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Jurisdictional Tax 国家及地区税法

美国税法

美国税法是全世界最重要且最复杂的税务制度，深刻影响近年国际税的发展。美国的税分为联邦税（Federal Tax）及州税（State Tax），我们在这篇文章只介绍联邦税，为了方便了解简称为美国税。网上关于美国税法的文章很多，因此我们针对个人选择了关键的三个问题与读者们讨论： * 谁要交美国税？ * 怎么避免交美国税？ * 避免不了的话有什么税务优惠？

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Tax Residence 投资移民

Tax Appeal of Canadian Immigration

Canada ranks as one of the most popular immigration destinations for Chinese nationals. According to the "2020 China International Migration Report" Blue Book, Canada stands third among the top 20 immigration destinations, trailing only the United States and Japan. The primary path to Canadian immigration involves participation in

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Tax Residence 投资移民

加拿大移民的税务吸引力

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Tax Residence 投资移民

Singapore's Tax Appeal for Immigration

Singapore has consistently ranked among the most sought-after immigration destinations for Chinese nationals, thanks to its: * Advanced economy * Relative freedom * Predominantly Chinese ethnic makeup * Powerful passport (visa-free access to 190 countries and regions) * Simple tax system with low rates However, given Singapore's competitive edge, its Residence By Investment

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Tax Residence 投资移民

新加坡移民的税务吸引力

新加坡一直是最受中国人欢迎的移民地之一：经济发达、相对自由、以华人为主体、护照免签全球190个国家及地区、税制简单税率低等。不过，既然新加坡那么有竞争力，其居住投资计划（RBI）的要求也是非常高，不会贱卖以降低身份含金量。本文发布日有三种方式取得新加坡居住身份： * 投资250万新币（1170万人民币）成立新企业或扩展目前已有的企业规模 * 向经批准的基金投资250万新币 * 投资250万新币成立家族办公室并管理最少2亿新币（9.3亿人民币）的资产（包括5000万新币（2.3亿人民币）新加坡资产及1.5亿新币（7亿人民币）离岸资产）申请人除了需要有足够的资金实力外，狮城也有不少其他硬性要求，相对苛刻。成功取得新加坡的永居身份后，居住满两年就可以申请护照，但注意新加坡不承认双重国籍，而且严格执行。新加坡对高净值的税务优势包括：

Did Glencore Engage in Tax Avoidance in Zambian Copper Mines?

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Tax Cases 案例

Did Glencore Engage in Tax Avoidance in Zambian Copper Mines?

On December 9, 2021, Oxfam published a research report investigating potential tax planning strategies by mining giant Glencore in Zambia. The report, titled "Potential Corporate Tax Avoidance in Zambia's Mining Sector? Estimating Tax Revenue Gains from Addressing Profit Shifting or Revising Profit Allocation Rules: A Case Study

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Tax Cases 案例

嘉能可在赞比亚铜矿避税了吗？

2021 年 12 月9 日，乐施会（Oxfam）发布了一份关于世界矿业巨头嘉能可（Glencore）在赞比亚（Zambia）税务筹划的调研报告，名为《Potential Corporate Tax Avoidance in Zambia’s Mining Sector? Estimating Tax Revenue Gains from Addressing Profit Shifting or Revising Profit Allocation Rules. A Case Study of Glencore Mopani Copper Mines》（赞比亚采矿业潜在的企业避税？通过利用利润转移或修改利润分配规则来估算增加税收。嘉能可莫帕尼铜矿案例研究。）这一份报告的亮点不在于嘉能可如何避税，毕竟我们的老读者都已经很熟悉他们的套路，亮点在于用转移定价规则来证明嘉能可是否避税，而且究竟避了多少税。