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1www.equinoxadvisory.com
Copyright, Equinox Advisory Ltd. 2015.
Malta Limited Liability Companies
Information Package for
Prospective Companies
2016 Brochure
(+356) 2137 6242
info@equinoxadvisory.com
www.equinoxadvisory.com
Equinox
Advisory
Perfectly Aligned With
Your Needs
Brochure Published By
Equinox Advisory Ltd.
Publisher: Equinox Advisory Ltd.
36,
Archbishop Street,
ValletaVLT1447, Malta
Date of Issuance: 24th December, 2015
DateofPublicaion: 2nd January, 2016
Document Version: 1
Contents
1. About Equinox Advisory ................................................................................................. 1
2. About Malta ................................................................................................................... 3
3. Malta Limited Liability Companies ................................................................................ 5
3.1 GeneralInformaion................................................................................................... 5
3.2 Directors, Shareholders and Company Secretary .............................................................. 7
3.3 RegistraionofCompanies........................................................................................... 7
3.4 OtherRelevantRegistraionsandOngoingCompliance...................................................... 9
3.5 Coninuaion,MigraionorRe-domiciliaionofForeignCompaniesintoMalta........................ 9
3.6 ForeignCompaniesEstablishingaBranchinMalta.......................................................... 10
3.7 TaxTreatmentofMalteseCompanies........................................................................... 11
4. How we can assist you ................................................................................................. 13
1www.equinoxadvisory.com
Copyright, Equinox Advisory Ltd. 2015.
Since its inception in 2008,
Equinox has grown into one
of Malta’s consultancy firms
of choice within the Maltese
jurisdiction.
We operate a one-stop shop setup
encompassing legal, economics,
corporate and technology services
and as such offers all the services that
one would require for incorporation
of a limited liability company in Malta.
AboutEquinox Advisory
Ourservicesinclude(butnotlimitedto)taxmiigaion
consultancy, registraion for tax, joint venture
agreements, contract drating, applicaions for
applicable licences, acquisiion of inance, business
planning, accouning services, regulatory support,
payroll services and investment appraisals, under the
convenience of one roof. Today Equinox stands for
compeiivelypricedserviceswithoutcompromiseon
quality.
EquinoxAdvisory’s soluionsare fully comprehensive.
We also provide white label services to a number of
domesicandinternaionalbusinesspartners.
Ourclientshaveincludedconsoriaofcompaniesand
individual investors, muli-naional companies, audit
irms,lawirms,inancialinsituions,businessadvisory
irmsandhighnet-worthindividualsacingeitheralone
or in groups.
Clientsintheareaofcompanyformaiongenerallyhave
one thing in common – they want to make use of Malta’s
fully transparent, yet favourable tax environment.
2www.equinoxadvisory.com
Copyright, Equinox Advisory Ltd. 2015.
In an increasingly impersonal
business world, we pride
ourselves on taking a personal
interest in everything we do
for you. We also vouch to give
you the individual attention
that you deserve as our client.
In everything we do, we strive
to tailor our approach to
your individual needs and
requirements.
Equinox takes quality assurance very seriously. We
firmly believe that what we do reflects our name –
both organisationally and also individually for the
consultants working on an assignment. We therefore
make it a point never to compromise on our rigorous
quality standards despite our competitive prices.
Further details on the
range of professional
services provided by
Equinox may be found
on our website
www.equinoxadvisory.com
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Copyright, Equinox Advisory Ltd. 2015.
Over the past decade, Malta
has capitalised in its strategic
location to successfully position
itself as a primary European
jurisdiction of choice for
offshore and back-office services.
Malta offers the lowest effective
corporate tax and VAT rate within the
EU and has been branded as one of the
top tax-friendly states in the world by
jurisdiction comparison magazines like
Forbes.
AboutMalta
Malta has always strived to be at the forefront
of innovaion and commercial acivity within the
Mediterranean and Western European areas.
Since the early 90’s, the urge to become one of the
earliestadoptersofe-Governmentgainedimpetusand
heavy investment in infrastructure ensued.
In the mid-1990’s, an industrial policy providing a
framework for the services economy to lourish was
also laid out and subsequently implemented.
Thisentailedastronginvestmentinhumanresources,
which was seen as key to the development of the
services economy.
In2004,MaltaaccededtotheEU,furtherpuingiton
the radar and helping it integrate with the rest of the
European economies, and has since then coninued
working hard to achieve and maintain a standing as a
recognisedreputablebusinessjurisdicion.
Malta’s tax regime, which
has been approved by the EU
and the OECD, is applicable
to any industry.
Further information on taxation in
Malta can be found on our website.
www.equinoxadvisory.com
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Copyright, Equinox Advisory Ltd. 2015.
One of Malta’s key
ingredients in being able
to achieve its successes
is undoubtedly the
business-friendliness
of its macroeconomic
policy framework.
Payroll costs (including both salaries and taxes) remain
very compeiive relaive to the rest of the EU and
othercompeingdesinaions.This,however,doesnot
come at the cost of quality, as Maltese workers are
among themost producive in thewhole of the EU.
Macroeconomicpoliciestokeepinlaionincheckarein
place and the Government invests heavily in achieving
andmaintainingahighly-educatedworkforce.
Pracical regulatory policies are also in place, which
make iteasier toget thingsgoingwhenstaringupa
business.
A limited liability company can be setup in a few days
ifalldocumentaionisinorder.Thisiscomplemented
by easy access to regulators and Government
oicials, together with full compliance with the EU’s
Service Direcive, which is intended to facilitate life
for businesses and increase transparency for irms
providing services in the single market.
Maltese regulators are known to act as facilitators while
retaining rigorous regulatory standards, especially
in those areas of business which require paricular
atenion tocustomercare (suchasinancial services
or gaming). Malta’s stable Government also means
that the instances of stop-go policies are minimised
and are conducive to stability and resilience in the
macroeconomic environment.
Underlyingthisstrategicposiioningarethe
qualiiesoftrustworthiness,robustregulaionand
reliability that have become synonymous with
Malta.
Within just a decade and a half,
Malta has managed to:
» Keep the momentum it had built in preceding years
in tourism;
» Atractover10%oftheremotegamingbusinessworldwide;
» Posiionitselfasthelargestmerchantshippinglagin the EU;
» Increaseitsworldwideinancialservicespresence,
withalltypesofinancialinsituionsseingupshopin Malta – a trend that also transpires from Equinox
Advisory’s incoming business; and
» Isolate itself from, and remain virtually unafectedby,the2008inancialcrisis,withaveryshallowrecessionin2009lasingonlytwosuccessivequarters.
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Malta Limited Liability Companies
3.1 General Information
Thelimitedliabilitycompanyisthemostcommonlyusedcorporatelegalenityfortrading,duetoanumberof
advantageswhichitpresents.Inparicular,asmenionedabove,Maltesecompaniesmaybeneitfromvarioustax
beneitswhicharefurtherdescribedbelow.
Maltese company law is regulated by the Companies Act (Chapter 386 of the Laws of Malta) which is based on
theU.K.CompaniesAct,1985andtheInsolvencyAct,1986.TheCompaniesActhasbeenamendedperiodically
toallowforimplementaionofapplicableEUDirecivesoncompanylaw.TheMaltaFinancialServicesAuthority
(“MFSA”)istheauthoritytaskedwiththeregistraionandregulaionofcompaniesinMalta.
A company is, by deiniion, formed by means of a
capital(the‘sharecapital’)dividedintosharesofaixed
amount held by its members.
The ixed amount would correspond to the nominal
value of the share, which is not necessarily the same as
the market value of the same share. Shares generally
confer upon their holders rights to dividends, to the
proceedsonawindingupandtovoteatmeeingsas
well as certain duies, such as that of paying up any
unpaid dues on the shares. Shares may be divided into
diferent types and classes, and diferent rights may
atachtoeachtypeandclass.
The iniial issued share capital may be increased
through an ordinary or an extraordinary resoluion
of the company, depending on the provisions of the
memorandumandariclesofthecompany.
Acompanymustholdonegeneralmeeingperyear;if
anyothergeneralmeeingishelditisdeemedtobean
extraordinarygeneralmeeing.
One of the most obvious beneits of this type of
structure is the limited liability of the company’s
shareholders: while the liability of the company itself
(asaseparatejuridicalenity)isunlimited,theliability
of its shareholders is limited to the amount, if any,
unpaidonthesharesrespecivelyheldbyeachofthem.
Of course, despite this general rule, there are some
excepional circumstances where liability can be
imposed on certain oicers the company, such as
situaionswhere the directors have been involved in
reckless, wrongful or fraudulent trading.
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Limited liability companies can be private or public. A
private limited liability company is one where the right
to transfer of shares is limited, the number of members
cannot exceed ity (50) and invitaions to the public
to subscribe to shares or debentures of the company
are prohibited. A private limited company must have
a minimum authorised share capital of one thousand
onehundredandsixtyiveEuro (€1,165)ofwhichat
leasttwentypercent(20%)mustbepaidup.Thename
of a public limited company must end with ‘Limited’
(‘Ltd.’).
A private company can also be established as a private
exempt company where the number of persons
holding debentures in the company is not more than
ity (50). Private exempt companies are exempted
from various regulaions under Maltese law. Private
exempt companies may have a single member where
allthecompanysharesareownedbyoneperson.This
may be the case on incorporaionormay occur at a
later stage through transfer of the shares. It should be
notedthattheaciviiesofasinglemembercompany
aregenerallylimitedtoonemaintradingacivity.
A company that is not a private company is a public
limited company. A public company must have at
least two (2) members and may ofer its shares or
debentures to the public, by following the necessary
iniial public ofering procedure. A public limited
company must have an authorised share capital of at
least forty-six thousand, six hundred Euro (€46,600)
ofwhichat least twenty-iveper cent (25%)mustbe
paidup.Addiionally,itneedstohaveatleasttwo(2)
directors and two (2) shareholders. The name of a
public limited company must end with ’public limited
company’ (‘p.l.c.’).
A private company may change its status and
ulimately be converted into a public company. Such
conversion occurs through the amendments made to
MemorandumandAriclesofAssociaionandthrough
anextraordinaryresoluion.Thisresoluionordecision
has to be delivered to the Registrar of Companies for
registraion. Along with such resoluion, a writen
statement of the auditors accompanying the balance
sheetrelecingthenetassetsofthepreviousfour(4)
months before such conversion is to be delivered to
the Registrar. A declaraion by any director that the
inancialsituaiondidnotchangebetweenthedrawing
upofthebalancesheetillitsdeliverytotheRegistrar
is also to be delivered. Members who are against
companies going public have the right to have their
shares redeemed according to the terms agreed upon.
Alimitedliabilitycompanymusthavearegisteredoice
address inMalta.Achangeoftheregisteredoice in
Maltacaneasilybecarriedoutbyaresoluionofthe
directors and a statutory form which is to be registered
with theMFSA.A registeredaddress inMalta canbe
provided by Equinox Advisory.
A Maltese company that chooses to amalgamate with
another company, can either merge by acquiring the
other company or by forming a new company. When
merging two companies by forming a new company, all
assetsandliabiliiesaredeliveredtothenewcompany.
The merging companies do not need to go through
a process of winding-up but are simply dissolved.
Equinoxcanassistinallmatersrelaingtothemerger
oracquisiionofcompanies.
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Copyright, Equinox Advisory Ltd. 2015.
3.2 Directors, Shareholders and Company Secretary
Barringafewexcepionsdiscussedabove,alimitedliabilitycompanymusthaveatallimesaminimumoftwo(2)
shareholders who may be either private individuals or bodies corporate (or both). Shareholders do not need to be
Maltese.Sharesmayalsobeheldinaiduciarycapacitybyappropriatelyestablishediduciaryortrusteecompanies
duly licensed by the MFSA. Despite the anonymity which this set-up currently afords, ani-money laundering
legislaionrequiresdisclosureofthebeneicialownerstotheMFSAaswellastobanksatwhichthecompanyintends
to open a bank account.
A limited liability company must also have at least one (1) director (for private companies) or two (2) directors
(wherethecompanyispublic).Thedirectorsofacompanymanageandadministerthecompanyandmaybeheld
personally liable in a number of circumstances. Directors do not need to be Maltese but a Maltese resident director
is recommended. A body corporate can also be a director. Equinox can provide directorship services in certain
circumstances.
Every company must also have a company secretary and where there is a sole director, such person cannot act also
as the company Secretary unless the company is a private exempt company. Equinox can provide company secretary
services in certain circumstances.
3.3 Registration of Companies
AcompanymayberegisteredinMaltabytheshareholdersortheirrespeciveauthorisedatorney/ssubscribingto
aMemorandumofAssociaion.TheMemorandumandAriclesofAssociaiongenerallyliststhecompany’sobjects
andaciviieswhichmayincludetradingand/orholdingaciviies.
WithintheMemorandumandAriclesofAssociaion,thefollowinginformaionmustbeindicated: » Name of the company;
» Thename,addressandideniicaiondetailsofthesubscribers(shareholders)thereto; » Whether the company is a private company or a public company;
» TheregisteredoiceofthecompanyinMalta; » Theobjectsofthecompany; » Detailsregardingtheauthorised,issuedandpaid-upsharecapital; » Thenumberofdirectorsandtheparicularsoftheirstdirectorsandsecretary,and
» Themannerinwhichtherepresentaionofthecompanyistobeexercised.
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TheMemorandumofAssociaionisgenerallyaccompaniedbytheAriclesofAssociaion,whichdetailtheinternal
regulaionsofthecompany.IftheAriclesofAssociaionarenotregistered,itisassumedthatthemodelAriclesof
AssociaionfoundintheFirstScheduletotheCompaniesActhavebeenadopted.
Intermsofaddiionalinformaion,thefollowinginformaionanddocumentaionwouldberequiredinconnecionwiththeincorporaionofacompany:
RegistraionfeesarepayabletotheMFSAuponincorporaion.Thefeesvarydependingonthevalueofauthorisedsharecapital. Itshould be noted that such fees are independent of fees charged by Equinox.
AcompanycomesintoexistencefromthedateofregistraionindicatedinitsCeriicateofRegistraion.Furthertoregistraion,thecompany may open bank accounts with any bank and in any currency. Equinox is able to assist with such arrangements.
Please contact us for further details.
1. Shareholder Details
Inrespectofeachshareholder,beneicialowner,director, bank signatory and the secretary of the
Company:
1. Anaposilledcopyoftheirrespecive
passports–illustraingpersonaldetailsand
photograph; and
2. Auilitybillorbankstatementissuedtoeach
of them within the last three months; and
3. A bank and professional reference addressed
to us and issued in respect of each of them; and
4. A detailed Curriculum Vitae in respect of each
of them; and
5. Apersonaldeclaraionissuedbyeachofthem
conirmingthats/hehas:(i)neverbeenconvicted
ofanyofence(otherthanaminorofenceinconnecionwiththeuseofamotorvehicle);and(ii)s/hehasneverbeenadjudgedbankrupt;and(iii)hasneverbeensubjecttoaninvesigaionbya governmental, professional or other regulatory
or statutory body; and (iv) never been a director,
shareholderormanagerofabusinessenitywhichhasbeenthesubjectofaninvesigaionasaforesaid,orwhichhasbeenadjudgedbankrupt, compulsorily wound up or has made any
compromise or arrangement with its creditors.
2. CeriicatesofGoodStanding
CeriicatesofGoodStandingissued(inoriginal)bytherelevantcompetentauthoriiesinrespectofanycompanyorotherenityholding,directlyorindi-rectly, any interest in any company i n the Company
to be incorpo
3. Eniiesholdinginterestin Company
Aposilledcopiesoftheceriicate/sofincorporaionandtheMemorandaandAriclesofAssociaion(orother statutory documents) of any company or other
enityholding,directlyorindirectly,anyinterestintheCompany to be incorporated.
4. Structure diagram
AdetailedstructurediagramillustraingallMaltaandnon-Maltaeniiesinthegroupwhichshallcomprisethe Company to be incorporated and all the directors
andulimatebeneicialownersthereof.
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3.4 Other Relevant Registrations and Ongoing
Compliance
Acompanyisrequiredtoregisterforincometaxpurposesuponregistraionandtosubmitataxreturneveryyear.
ThecompanymayberequiredforregisterforVATinMaltaandVATreturnsmustgenerallybeiledeverythree(3)
months.Addiionalregistraionsarealsorequiredwherethecompanyintendstoemployindividuals.
AcompanymustileanannualreturnontherelevantMFSAformuponeachanniversaryof itsregistraion.Fees
which depending on the authorised capital of the company will be payable upon submission of the annual return.
AuditedannualinancialstatementsmustalsobepreparedinaccordancewithInternaionalAccouningStandards;
howevercertainsmallcompaniesareallowedtoileabridgedbalancesheetsandabridgedproitandlossaccounts.
Equinoxisabletoassistwiththeongoingmaintenanceandcomplianceofacompanyincludingilingoftheannual
returns, income tax andVAT returns, payroll services and general administraion services. Please contact us for
further details.
3.5 Continuation, Migration or Re-domiciliation of
Foreign Companies into Malta
ACompanyformed,registeredorincorporatedunderlawsofanapprovedjurisdicionwhicharesimilartothoseof
Malteselaw,canberegisteredasconinuedinMalta.Thisisknownasre-domiciliaionorconinuaion.Thisprocess
providesastraighforwardsystemforthetransferofassetsandliabiliiestoMalta,withoutrequiringsuchtransfer
toinvolveanotherlegalenity,whichwouldpoteniallytriggerofpaymentofdutyandothertaxes.Addiionally,a
companyre-domiciledintoMaltawillbeneitfromvarioustaxbeneitswhicharefurtherdescribed.
Coninuaion,migraionore-domiciliaionisallowedifthecompanyallowssuchanacionundertheMemorandum
andAricles,ifthelawsoftheforeigncountrywhichformed,registeredorincorporatedthecompany,allowsthis
and if such a request is accompanied by the required documents from the Registrar of Companies. Such a company
isboundbylawtokeepproperaccouningrecordsandtohavesuchaccountsaudited.Ineverygeneralmeeing,
theauditoristopresentareportwhichcommentsontheaccountsoftheCompany.Anauditorisappointedunil
thefollowinggeneralmeeing.Equinoxisabletoassistwiththeconinuaion,migraionore-domiciliaionofforeign
companies. Please contact us for further details.
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3.6 Foreign Companies Establishing a Branch in Malta
AbodycorporateofanytypewhichhasbeenincorporatedorconsitutedoutsideMaltacanchoosetosetupaplace
ofbusinessinMaltawithoutbeingre-incorporatedinMaltaoracquiringseparatelegalpersonality.Suchanacivity
can be carried out by establishing a “branch” in Malta.
In order for a branch of an oversea company to be established in Malta, the following requirements must
besaisied: » A place of business within Malta; and
» ApersonresidentinMaltaandrepreseningtheoverseacompanyinrespectoftheaciviiesofthebranch.
TheoverseacompanymustregisterwiththeMFSAwithinone(1)monthfromestablishmentinMaltaandthefees
applicabletosuchregistraionareequivalenttothosefortheregistraionofnewcompanies.
Establishmentofbranchbringsoutanumberofobligaions:intheirstplace,anysigniicantchangesrelaingtothe
overseacompany(e.g.alteraionstotheconsituivedocuments,director/s,companysecretaryorrepresentaivesof
theoverseacompany),mustbenoiiedtotheMFSAwithwithinone(1)month.Furthermore,reporingobligaions
alsoariseinrelaiontotheaciviiescarriedoutbythebranch(e.g.annualdeliveryofabalancesheetandproit
andlossaccounts,retenionoftradebooksandrecordsconcerningtaxablesupplies,exempions,deducionsand
transacionsasrequiredintermsofVATlegislaion).Equinoxisabletoassistwiththeestablishmentofabranchin
Malta.
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3.7 Tax Treatment of Maltese Companies
3.7.1. Refund System in Malta
CorporatetaxinMaltaissetat35%onproits.However,non-residentshareholders,ifregisteredwiththeMaltese
regulatorandtaxauthority,receivecreditonanytaxpaidbythecompaniesontheproits.Adividendwarranthas
tobeproducedtotheInlandRevenueDepartmenttoatestthis.Therefundusuallyamountstosix-sevenths(6/7th)
of the tax paid. A claim for such credit, that is a claim for refund, is to be made with the Inland Revenue department.
Whenthenon-residentshareholderpaysthecorporatetax,theInlandRevenuegrantstaxrefundswhichefecively
reducessuchcorporatetaxto5%orless.Theratemaydependonwhetherdoubletaxaionreliefhasbeenuilisedor
whetherthedividendwasdistributedfromaciveorpassiveincome.Maltaboastsover67doubletaxaiontreaies,
mostlyfollowingtheOECDModelConvenion.
Thereareothercorporatetaxrefundswhichmaybeavailable,suchastheive-sevenths(5/7)refundofcorporate
taxpaidonincomederivingfromPassiveInterestorRoyalies.Thereisalsoatwo-thirds(2/3)refundavailablefor
shareholdershavingclaimeddoubletaxaionrelief.
EXAMPLE
NetProit €250,000
Taxdueat35% €87,500
BalancedistributedasdividendtoShareholder €162,000
RefundonTax €75,000 (30%ofincome)
TaxPaid €12,500 (5%ofincome)
Passive Interest and Royalties Example
NetProit €250,000
Taxdueat35% €87,500
BalancedistributedasdividendtoShareholder €162,000
RefundonTax €62,000 (25%ofincome)
TaxPaid €25,000 (10%ofincome)
Taxrefundtotheshareholderisnotsubjecttowithholdingtaxandthereisnowithholdingtaxoninterest.
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3.7.2 Flat Rate Foreign Tax Credit (FRFTC)
In cases of Maltese companies where income is solely received from overseas and double taxaion
relief is not possible, the Flat Rate Foreign Tax Credit may be applicable. The rate is at 25% of the
income or gain received by the company from overseas and it is calculated prior to allowable expenses.
3.7.3 Participating Holding Company
IfaMaltesecompanyholdstenpercent(10%)ofequitysharesinanothercompany,thiscompanymayqualifyasa
paricipaingholdingandmayapplyforafulltaxrefundorelsechoosetobetotallyexemptsothatnocorporatetax
is paid.
OthercriteriawhichmayqualifyaMaltesecompanyasaparicipaingholding,arewherethecompany: » Holdsatleastone(1)equityshareinasaidforeigncompanyandhasanopionorarightofirstrefusalover
the balance or the power to appoint a director;
» Holdsanequityshareholdingofatleast€1.165mforanuninterruptedperiodofatleast183days;
» Holds equity shares in furtherance of its business but such equity shares are not held as trading stock.
TheforeigncompanyofwhichtheMalteseisaholdingcompanyhastosaisfythreerequirements: » It must be a resident or must have been incorporated in the European Union;
» Itissubjecttoaminimumof15%foreigntax;
» Itdoesnotderivemorethan50%ofitsincomefrompassiveinterestorroyalies.
Ifnoneofthesethreeissaisied,inorderforthefullrefundorexempiontobemadeavailable,BOTHofthefollowingcondiionsmustbemet: » TheequityholdingbytheMalteseCompanyinthebodyofpersonsnotresidentinMaltaisnotaporfolio
investment; and
» ThebodyofpersonsnotresidentinMaltaoritspassiveinterestorroyalieshavebeensubjecttoanyforeign
taxataratewhichisnotlessthan5%.
Equinox is able to assist with all tax planning, structuring and restructuring requirements.
Please contact us for further details.
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How we can
assist you
Equinoxisabletoassistclientsinanyofthefollowingmaters:
» RegistraionofMalteseholdingandtradingcompaniesandpreparaionofnecessarydocumentaion;
» Assistancewiththere-domiciliaionprocess,includinghand-holdinginthedocumentcollecionprocessandliaisingwiththeMFSA;
» Services ancillary to registraion or re-domiciliaion of the company,including opening of bank accounts, applicaions for licences, dataprotecion,VATregistraionandregistraionwiththeIRDandtheETC;
» Taxplanningandadvice;
» Dratingofshareholders’agreements;
» Day-to-dayassistanceintherunningofthecompanyandancillaryservicesincludingilingoftheannualreturns,incometaxandVATreturns,payrollservicesandgeneraladministraionservices;
» Accouningandaudiingservices;
» Directorship,companysecretaryandregisteredoiceservices;
» Mergers,acquisiionsandrestructuringofcompanies;
» Assistanceinemploymentmaters;
» Assistanceindataprotecionmaters;
» Assistanceandtraininginani-moneylaunderingprocedures;
» Registraionoftrademarksanddomainnames;
» Provisionofcompeiionlaw/anitrustadvice;
» Dratingofcommercialagreementsrequired.
Further details on the
range of professional
services provided by
Equinox may be found on
our website
www.equinoxadvisory.com
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Copyright, Equinox Advisory Ltd. 2015.
36, Archbishop Street,
VLT 1447,
Malta.
(+356) 2137 6242
info@equinoxadvisory.com
www.equinoxadvisory.com
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