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Услуги адвоката по корпоративному праву
Документ может быть заверен апостилем. Благодаря территориальному принципу налогообложения на Гибралтаре, такая регистрация не означает автоматического налогообложения прибыли компании. Только доход, извлеченный на территории Гибралтара или переведённый в банк на Гибралтаре может быть квалифицирован как налогооблагаемый.
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Далее приводится список услуг, «жизненно необходимых» для функционирования бизнеса в современных условиях.
Услуги адвоката по корпоративному праву
Признаками резидентности компании являются:
• наличие офиса, из которого осуществляется деятельность;
• наличие сотрудников, получающих заработную плату, других инфраструктурных расходов;
ведение бухгалтерии
• заключение сделок в данной стране;
• наличие документооборота и хранение бухгалтерских и
коммерческих документов в стране регистрации;
• географическое соответствие контактных данных (телефон, факс, е-мейл) стране регистрации или местонахождению офиса;
• интернет-присутствие (веб-сайт, страница в Facebook, Google+, LinkedIn, бизнес-справочники).
Разумеется, соответствие этим критериям актуально только в сочетании с выполнением других требований принципа «управление и контроль», применяемого для определения налогового статуса компании.
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