聖文森 St. Vincent 修法。配合OECD要求需具有稅務居民身份(經濟實體)

#OBU #境外公司 #中岸 #經濟實體 #Economic Substance #MID-SHORE #黑名單 #Blacklis t#BVI #Cayman
  1. 租稅天堂:聖文森(聖文森及格瑞那丁Saint Vincent and the Grenadines)配合OECD針對經濟實體的要求也修正了它對IBC公司免稅之規定。自2019年1月1日起所有〝新成立〞的離岸公司將要針對全球所得課徵30%的所得稅。而在此前所成立之公司在2021年6月30日前仍維持免稅,聖文森將於2019年第一季研議是否將全球所得徵稅改為地域來源所得(屬地)徵稅的修法並將回溯至2019年1月1日實施,關於此部分的進度仍須持續關注。海外所得徵稅與申報稅務居民身份兩者有差異。
  2. 如需瞭解關於經濟實體(稅務居民身份)完整議題可參考:關於BVI、Cayman 實體議題目前最完整文章-20190226

Effective January 1, 2019 all new offshore companies incorporated will be taxed at a rate of 30% on worldwide income (i.e. income earned in St. Vincent & the Grenadines and outside of St. Vincent & the Grenadines). Prior to that offshore companies were tax exempt or only paid 1% tax.

Companies incorporated prior to January 1, 2019 will continue to tax exempt until June 30, 2021.

The reason for the changes is that the European Union ("EU") threatened to blacklist St. Vincent & the Grenadines if certain changes were not made to its tax regime by December 31, 2018. In order to avoid blacklisting the jurisdiction implemented taxes at a rate of 30% on all IBCs now called Business Companies or BCs

If this jurisdiction changes to a territorial system of taxation (which is expected by end of the first quarter of 2019), income earned outside of the jurisdiction would be exempt from taxes and this exemption will be made retroactive to January 1, 2019. At this point in time we are waiting to see what will happen.