KC Global 揆创国际 (Page 13)

How Do the Wealthy Hide Their Assets in Guernsey?

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Tax Residence 投资移民

How Do the Wealthy Hide Their Assets in Guernsey?

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Tax Residence 投资移民

富人资产如何藏在根西岛？

Jurisdictional Tax 国家及地区税法

India issues guidelines on crypto withholding tax

In order to tape the profits from growing cryptos industry in India, the government introduced an withholding tax of 1% for the transfer of cryptos in Finance Act 2022 effective on 1 July 2022. Tax Authority of India issued the guidance on the withholding tax in Circular No. 13 of

How Do the Wealthy Hide Their Assets in the BVI?

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Tax Residence 投资移民

How Do the Wealthy Hide Their Assets in the BVI?

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Tax Residence 投资移民

富人资产如何藏在BVI？

BEPS Action 4: Limiting Interest Deductibility

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International Tax 国际税法

BEPS Action 4: Limiting Interest Deductibility

BEPS Action 4 focuses on restricting the use of interest and other financial expenses by corporations to erode their tax base (i.e., tax planning). The measures proposed under this action are relatively straightforward.

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International Tax 国际税法

BEPS行动四：利息抵税限制

BEPS行动四是关于限制企业利用利息及其他财务支出来侵蚀税基（即进行税务筹划），行动相对简单。

Facebook’s $19 Billion Tax Planning Strategy

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Tax Cases 案例

Facebook’s $19 Billion Tax Planning Strategy

In this article, we’ll share the story of Facebook’s $19 billion tax planning strategy. The primary sources for this piece are ProPublica’s “Who’s Afraid of the IRS? Not Facebook” and the IRS court filings from 2016 and 2019. We’ve attempted to reconstruct the entire process

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Tax Cases 案例

脸书190亿美元的税务筹划

我们在这一篇文章将会分享脸书190亿美元税务筹划的故事，文章主要来源于ProPublica的《Who's Afraid of the IRS? Not Facebook.》以及2016年及2019年的IRS Court Filing信息。我们尝试重构整个税务筹划的过程，请注意不一定保证100%准确，如有错漏请谅解。 Facebook的税务筹划历史，就是在其创办人扎克伯格（Mark Zuckerberg）在2008年从谷歌聘请桑德伯格（Sheryl Sandberg）作为其首席营运官（COO）开始的。桑德伯格入住脸书后，跟当时的税务总监派斯（Ted Price）在2008年4月10日发了一封邮件，表示没有一个欧洲（避税）中心会导致税费非常高。派斯一个小时后回复说会找一个低税地存放这些利润，然后桑德伯格很快就指示派斯去找潜在的可能地点。后来，几个月后脸书就跟随谷歌的步伐，将欧洲避税中心设立在爱尔兰。在泄露的脸书内部邮件中，Facebook曾经纠结在爱尔兰的都柏林（Dublin）还是瑞士的日内瓦（Geneva）设立中心。虽然泄露的邮件中没有说明选择爱尔兰的原因，但是估计最大的原因就是人工成

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International Tax 国际税法

EU Debt-Equity Bias Reduction Directive

On May 11, 2022, the European Commission issued a legislative proposal titled “Rules to Address the Debt-Equity Bias Reduction Allowance and on Limiting the Deductibility of Interest for Corporate Income Tax Purposes.” This proposal introduces the Debt-Equity Bias Reduction Allowance (DEBRA) and further tightens restrictions on the deductibility of corporate

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International Tax 国际税法

欧盟债务权益偏差消减指令

2022年5月11日，欧盟委员会发布《制定减少债务-股权偏差消减补贴的规则和关于限制企业所得税利息扣除的规定》的立法建议，其中提出债务-权益偏差消减补贴（Debt-equity bias reduction allowance，简称DEBRA）并进一步加强企业所得税利息扣除的限制。欧盟推动以上立法一共有三个目标： * 解决债务及权益的税务处理上的不对称问题 * 推动企业更多选择权益而非债务作为股东资金来源，实现企业更健康的发展 * 统一欧盟各成员国对待债务及权益的税务处理差异我们在讲解欧盟相关指令的细节前先简单介绍债务及权益的差异，否则无法了解DEBRA的精髓以及潜在的问题。

The Tax Appeal of Austrian Investment Immigration

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Jurisdictional Tax 国家及地区税法

The Tax Appeal of Austrian Investment Immigration

Austria’s Citizenship by Investment program requires applicants to invest a minimum of €10 million in a business or donate €3 million to a government development fund. Austria also offers a much more accessible Residency by Investment program, which only requires proof of €40,000 in financial means and a

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Jurisdictional Tax 国家及地区税法

奥地利投资移民的税务吸引力

奥地利的公民投资计划要求申请人最少对企业投资1000万欧元，或者对政府发展基金捐款300万欧元。奥地利有另一个门槛很低的居住投资计划，只需要证明自己有4万欧元且在当地有永久住所（租赁也可以）就可以申请，只是：1）每年名额只有300个；2）必须有一定的德语水平（A1级）。那么，我们一起来看看奥地利的税务吸引力吧。

A Comparative Analysis of Family Trusts: China vs. Foreign Models

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Trust 信托

A Comparative Analysis of Family Trusts: China vs. Foreign Models

In the realm of international tax planning for high-net-worth individuals, Family Trusts (hereafter referred to simply as "trusts") are an indispensable tool. According to the Guidelines on Regulating Financial Institutions’ Asset Management Business, a family trust is a service provided by trust companies to a single individual or

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Trust 信托

家族信托之中外对比

在高净值的国际税务筹划中，家族信托（Family Trust，本文统一称为信托）是少不了的一环。根据《关于规范金融机构资产管理业务的指导意见》，家族信托是指信托公司接受单一个人或者家庭的委托，以家庭财富的保护、传承和管理为主要信托目的，提供财产规划、风险隔离、资产配置、子女教育、家族治理、公益（慈善）事业等定制化事务管理和金融服务的信托业务。虽然信托不必然可以节税，但却是一个非常强大的法律工具。我们这一篇文章将针对中外信托的差异进行剖析，其中我们指的外国信托是指在英美法系体系下的信托。

How Do the Wealthy Hide Their Assets in the UAE?

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Tax Residence 投资移民

How Do the Wealthy Hide Their Assets in the UAE?

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Tax Residence 投资移民

富人资产如何藏在阿联酋？

How Do the Wealthy Hide Their Assets in Germany?

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Tax Residence 投资移民

How Do the Wealthy Hide Their Assets in Germany?

Tax Residence 投资移民

富人资产如何藏在德国？

Cryptos 加密资产

Thailand grants VAT free on Crypto transfers

Based on the report by Bangkok Post on 26 May 2022, the Thai government exempts value added tax (VAT) from the transfer of cryptos until the end of 2023 by issuing a new royal decree issued under the Revenue Code fo the Exemption of VAT. Without such exemption, the cryptos

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International Tax 国际税法

BEPS行动三：受控境外企业

Policy Recommendations and Impacts of China's Exit Tax

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Tax Residence 投资移民

Policy Recommendations and Impacts of China's Exit Tax

On March 7, 2022, in response to tax loopholes exploited by wealthy emigrants and the phenomenon of some wealthy individuals continuing to earn income in China after evading taxes through emigration, a Shanghai People's Congress representative proposed amendments to the Corporate Income Tax Law and the Personal Income

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Tax Residence 投资移民

中国弃籍税的政策建议及影响

2022年3月7日，鉴于对富豪移民的税收征管漏洞以及部分富豪移民逃税后仍在国内赚钱的现象，上海人大代表建议修订《企业所得税法》和《个人所得税法》，在弃籍者的税收清缴、个税征管和征管流程等方面加以完善并开征弃籍税。建议者表示，虽然2018年新修订的《个人所得税法》增加了注销国籍办理税款清算条款，但未能就其未实现资产收益征税，也未延长弃籍后税收征管，造成一些富豪可以轻松通过移民弃籍逃税和将资产转移海外。

How Do the Wealthy Hide Their Assets in Japan?

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Tax Residence 投资移民

How Do the Wealthy Hide Their Assets in Japan?

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Tax Residence 投资移民