Aug 17, 2019 07:24
4 yrs ago
English term
at the level of the dividend paying company
English to Russian
Other
Law: Contract(s)
Dividends received by a fund resident in Cyprus from a foreign company are exempt from tax if either of the following conditions is satisfied:
(a) the dividend paying company derives 50% or more of its income directly or indirectly from activities which lead to active trading income (“active versus passive test"); or
(b) the foreign tax burden on the profits to be distributed as a dividend is not substantially lower than the Cypriot corporate income tax rate (i.e. a rate of at least 5% at the level of the dividend paying company) (“effective tax test").
(a) the dividend paying company derives 50% or more of its income directly or indirectly from activities which lead to active trading income (“active versus passive test"); or
(b) the foreign tax burden on the profits to be distributed as a dividend is not substantially lower than the Cypriot corporate income tax rate (i.e. a rate of at least 5% at the level of the dividend paying company) (“effective tax test").
Proposed translations
(Russian)
3 +2 | на уровне компании, выплачивающей дивиденды | interprivate |
Proposed translations
+2
59 mins
Selected
на уровне компании, выплачивающей дивиденды
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Note added at 1 hr (2019-08-17 08:32:08 GMT)
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Налоговая нагрузка на прибыль не ниже, чем ставка CIT Кипра (т.е. ниже 6,25%) на уровне компании, выплачивающей дивиденды...
CIT - Corporate Income Tax
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Note added at 1 hr (2019-08-17 08:33:43 GMT)
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Ссылка на цитату, приводимую выше.
https://iq-offshore.com/news/kak-nacat-biznes-na-kipre
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Note added at 1 hr (2019-08-17 08:32:08 GMT)
--------------------------------------------------
Налоговая нагрузка на прибыль не ниже, чем ставка CIT Кипра (т.е. ниже 6,25%) на уровне компании, выплачивающей дивиденды...
CIT - Corporate Income Tax
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Note added at 1 hr (2019-08-17 08:33:43 GMT)
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Ссылка на цитату, приводимую выше.
https://iq-offshore.com/news/kak-nacat-biznes-na-kipre
4 KudoZ points awarded for this answer.
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