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кризисных ситуаций
Malta – A Dynamic International Financial Services Centre

Финансовый кризис на Кипре заставил многих деловых людей в России и других государствах постсоветского пространства задуматься о поиске альтернативных вариантов размещения бизнеса и денежных вкладов за границей. Остров со своим доброжелательным населением уже длительное время традиционно является одним из наиболее привлекательных мест в этом отношении. Отлаженные связи, надежность, удобное и быстрое решение юридических и финансовых вопросов, а также возможность совмещать деловые поездки с прекрасным отдыхом - это далеко не полный перечень причин, заставивших многих в свое время принять такое решение.
Но бизнес не любит неопределенности и в последнее время к экспертам Центра начали поступать заказы на информационные и консалтинговые услуги по вопросам размещения денежных вкладов и регистрации фирм в других странах. По согласованию с экспертами и партнёрами, предоставляющими такую информацию, мы размещаем часть материалов на нашем интернет-сайте.
В серии публикаций нами будет представлена информация по Республике Мальта, тесные и дружеские отношения с которой Россия поддерживает ещё со времен Петра Великого. Материал подготовлен с участием специалистов Malta Enterprise, национального агентства по развитию и содействию иностранным инвестиций на Мальтийских островах.

Бизнес на Мальте
 

Malta today is internationally recognised as a reputable brand denoting excellence in financial services, offering an attractive cost and tax efficient base for financial services' operators looking for an EU-compliant, yet flexible domicile.
Located at the heart of the Mediterranean, Malta is one of Europe’s most stable and innovative finance domiciles. Its decisions to join the European Union in 2004 and the eurozone in 2008 have proved pivotal to Malta’s development as a major finance and business centre. This has given rise to significant development in the banking, insurance, fund and wealth management sectors, that have attracted investments from leading international financial institutions, established multinationals and high-net-worth individuals.

The financial services sector in Malta is now a major force in the country's economy. Malta has a variety of strengths to offer to the financial services industry: a well-trained, motivated workforce; a low-cost environment and an advantageous tax regime coupled with over fifty (50) double taxation agreements, backed by a world-class ICT infrastructure, English as an official language, convenient european time zone, an enviable climate and its strategic location. It offers a highly talented pool of financial services professionals, making Malta is an ideal platform for international businesses. The Island’s main strength is however, based on innovation and a strong desire to provide an optimum, well regulated operating environment for financial services.

Above all, through the Malta Financial Services Authority (MFSA), Malta offers a single, supervisory body which ensures full compliance with EU regulations in a flexible and an efficient manner. A company can be incorporated in a matter of days and the regulator has set timeframes for the approval of licence applications for financial services such as investment funds or insurance vehicles, with the option of fast-track applications for certain financial instruments. The MFSA supports a dynamic framework that enables the industry to develop new products and services within a sound regulatory environment compliant with international standards, and encourages the ongoing exchange of ideas and information between the regulatory development and product innovation processes as a key objective.

Malta’s fiscal regime avoids double taxation on taxed company profits distributed as dividends. Malta registered companies are taxed at a rate of 35 per cent. However, a full imputation system applies to the taxation of dividends, whereby the tax paid by the company is imputed as a credit to the shareholder receiving the dividend. Following the distribution of a dividend, shareholders are also entitled to claim a tax refund of 6/7ths of the relevant tax paid in respect of trading income and 5/7ths of the relevant tax paid in the case of passive interest and royalties. The refund is reduced to 2/3rds where the distributing company claims double taxation relief. Income and gains from a participating holding (where a company holds directly at least 10 per cent of the equity shares of a non-resident company, or meets other criteria) are exempt from tax. Alternatively, instead of claiming this exemption, a company can choose to pay tax at the normal tax rate and then receive a full refund of the tax paid upon a distribution of dividends.
Malta’s tax system has been deemed by the European Commission to be compliant with EU non-discrimination principles and has also gained approval from the OECD.

Бизнес на Мальте


A company incorporated in Malta is considered to be ordinarily resident and domiciled in Malta and is subject to tax on its worldwide income and capital gains. A company incorporated outside Malta is considered to be resident in Malta if its management and control is exercised in Malta. But as the company is not domiciled in Malta, it is subject to tax on income arising in Malta and on foreign income (but not capital gains) that it receives in Malta. A company that is not incorporated nor managed or controlled in Malta is subject to income tax only on income and capital gains arising in Malta

In recent years, Malta ranked among the strongest economies in Europe in terms of GDP growth. The country’s economy was one of the least affected by the recent financial crisis and experienced one of the shortest recession periods in the EU. The economic downturn that led to contraction in 2009 was replaced by a GDP growth of 3.7 per cent in 2010 and of 2.1 per cent in 2011. Malta ended 2012 with a GDP growth of 1.1 per cent which is predicted to rise to 1.6 per cent in 2013.

The tertiary sector accounts for 75 per cent of Malta’s Gross Domestic Product (GDP) , while industry accounts for 23 per cent and agriculture for just 2 per cent.

Malta is establishing itself as a leading knowledge-based economy in the Mediterranean region. ICT, life sciences, education and financial services are some of the areas the country is targeting and which have successfully reshaped Malta’s economic landscape. Within this framework, the development of the finance sector forms part of a long-term economic plan to increase its contribution to GDP from the current 12 per cent to 25 per cent in the coming years.


Malta’s resilience in the face of financial turmoil, economic recession and the debt crisis has strengthened its position as a global financial services centre. While finance centres around the world struggled, Malta’s finance sector not only withstood the downward effects of the economic and financial pressures, but posted year-on-year growth. Despite the international turmoil, Malta’s finance sector has expanded by more than 20 per cent on an annual basis.

Бизнес на Мальте


The country’s fund industry is booming as more and more fund managers recognise the Malta’s potential to serve as a springboard into Europe. The net asset value of funds administered in Malta just broke the 10 billion euro level.

  1. Malta’s banking system consists of Maltese and international banks and is one of the soundest in the world.
  2. The availability of a wide range of investment vehicles, including trusts and foundations, has made Malta a natural hub for wealth management in the region.
  3. Insurance is another sector that is experiencing a growth phase and currently there are over 55 insurance companies operating internationally from Malta.


In 2011, the European Commission viewed the competitiveness of Malta’s economy in terms of labour productivity as above average in an EU-wide comparison, while the country has improved its ranking in the Global Competitiveness Report 2012-2013 of the World Economic Forum, climbing from 54th place to 47th (out of 144 countries).

Malta offers a regulatory framework that is fully harmonized with EU and OECD rules, yet offers a sophisticated and flexible platform for the financial services industry.

Indeed, Malta is a European Union member and has a long-established and strong democratic tradition. Economic policies are liberal and the country is committed to an open business environment.

Malta is an ideal and attractive location for international groups looking to establish holding and operating companies, captives, funds, banking and financial institutions.


www.mfsa.com.mt
www.financemalta.org
www.finance.gov.mt
 

Тэги: банковский кризис, бизнес, Кипр, Мальта, финансовый кризис, финансы

Опубликовано: 25.03.2013 Просмотров: 1462 Вернуться к публикациям

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