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焦点内容 Highlights
Cyprus
Cyprus Startup Visa
The ‘’Cyprus Startup Visa’’ allows talent entrepreneurs from third countries outside the European Union (EU) and outside the European Economic Area (EEA), individuals or a team to enter, reside and work in Cyprus in order to establish/operate/develop a startup with a high growth potential. The scheme’s goal is the creation of new jobs, the promotion of innovation and research, the development of the business ecosystem and consequently, the economic development of the country. The introduction of the ‘’Cyprus Startup Visa’’ is part of the Policy Statement on Strengthening the Entrepreneurial Ecosystem.
塞浦路斯
塞浦路斯创业签证
“塞浦路斯创业签证”允许来自欧盟和欧盟经济体以外，有能力的企业家、个人或团队前往塞浦路斯居住和工作，以创立、经营或发展具高增长潜力的创新企业。有关方案的目的是为了创造新的就业机会、推动创新和科研及发展商业生态系统，从而促进塞浦路斯的经济发展。“塞浦路斯创业签证”的落实是作为强化扶持创业生态系统的政策一部分。
 GreeceCharting Success: Greece's Economic Highlights in 2023 and Roadmap for 2024
In 2023, Greece demonstrated economic resilience, achieving a 2.4% growth despite European economic challenges. The success was fueled by structural reforms, significant European fund absorption, state digitization, and a notable embrace of green energy. Tourism thrived, contributing substantially to GDP, while renewable energy exceeded the 50% mark in meeting demand. A proactive government introduced a robust tax bill to combat evasion, anticipating an annual revenue boost of 3 billion. As the year concludes, Greece tops the Economist's list for economic performance, setting the stage for a promising 2024 focused on investments, sustainability, and continued growth.
希腊筹划成功道路：2023 年希腊经济亮点和 2024 年路线图
2023年，尽管欧洲经济面临挑战，希腊的经济仍展现出韧性，实现了2.4%的增长。这一成功归因于结构性改革、巨额欧洲资金吸收、国家数字化以及对绿色能源的重视。旅游业发展蓬勃，大大促进国内生产总值。同时，可再生能源满足需求的比例突破了50%。政府在打击逃税问题方面表现积极，推出一项强而有力的税收法案，预计每年将额外增加30亿美元的收入。随着年底临近，希腊荣登《经济学人》评选的经济绩效排行榜榜首，迎接充满希望的2024年，重点于投资、可持续性发展及经济持续增长。
 ItalyOverview of Key Legislative Decrees Under Italy's Tax Delegation Law
Law no. 111/2023, known as the "Tax Delegation Law," has empowered the Italian government to undertake a comprehensive revision of the entire Italian tax system through the issuance of one or more legislative decrees.
As of now, several legislative decrees have been issued by the Italian government to implement the directives outlined in the Tax Delegation Law. These legislative decrees are currently under review by the commissions of the Chamber of Deputies before receiving their final approval. Below, we provide the draft legislative decrees that may be of interest to foreign investors.
意大利意大利税务授权法主要法令概览
被称为“税收授权法”的第111/2023号法律，授权意大利政府通过颁布一项或多项立法法令，对整个意大利税收体系进行全面修订。
目前，意大利政府已经颁布多项立法法令，以执行“税收授权法”中概述的指令。这些法令目前正在由众议院委员会审查。以下我们将提供外国投资者或感兴趣的法案草案概述。
 MalaysiaSales Tax On Low Value Goods (LVG)
On 3 November 2023, the Royal Malaysian Customs Department (RMCD) published a guide on sales tax on Low Value Goods (LVG) which indicates that the imposition of sales on LVG will be starting from 1 January 2024.
马来西亚低价商品（LVG）销售税
马来西亚皇家关税局（RMCD）于2023年11月3日发布了低价商品（LVG）销售税指南，表明将从2024年1月1日开始征收低价商品销售税。。
 MaltaTax Benefits in Malta or use Malta to gain tax benefits in the International Corporate Structure
Malta's tax system, featuring full imputation and residency principles, ensures single taxation on corporate profits, with a remarkably low effective rate of 5%. Beyond tax benefits, Malta offers a robust infrastructure, legal stability, and EU connectivity. This makes it a strategic regional hub for multinational corporations. It is advised that foreign investors adopt a double-tier structure to leverage Malta's advantageous tax refund system. Notably, esteemed entities like BMW and Microsoft have chosen Malta for its tax efficiency, solidifying its standing as an ideal gateway to the European market and a premier jurisdiction for international business operations.
马耳他马耳他的税收优惠
马耳他的税收体系以全充抵和居民原则为特色，确保企业利润仅一次纳税，且维持有效税率极低至5%。除税收优惠外，马耳他拥有强大的基础设施、法律稳定性和与欧盟的联系，使其成为跨国企业战略性的区域枢纽。我们建议外国投资者采用双层结构，充分利用马耳他有利的税收返还制度。值得注意的是，像宝马和微软等知名企业之所以选择马耳他，是因为其税收效益，能巩固其作为通往欧洲市场的理想门户和国际业务运营的首选司法管辖地的地位。
 Pakistan
Tax on Windfall Income
The concept of windfall tax has been introduced through section 99D in the Income Tax Ordinance, 2001 in the Finance Act, 2023, by which tax has been imposed on unforeseen gain on foreign exchange arising from the external factor other than operating activities. The applicability of the said section on sectors will be specified by the Federal Government through the official gazette. Till now, Federal Government specify the banking sector in the official gazette on which the said section is applicable. The windfall tax will be imposed from the tax year 2023 and onward at the rate of 40% up to the maximum limit of 50% of windfall income.
巴基斯坦
征收暴利税
2023年《金融法》中的《2001年所得税条例》第99D条引入了暴利税的概念，对经营活动以外、由外部因素产生而且不可预见的外汇收益征税。上述条例的适用性将由联邦政府通过官方公报规范。目前，联邦政府在官方公报中规定银行业适用于该条例。暴利税将从2023纳税年度起实施并按40%的税率征收，最高限额为暴利收入的50%。
 Saudi Arabia
Tax incentives for 30 years to attract the regional headquarters of international companies
Regional headquarters in the Kingdom of Saudi Arabia: These are the headquarters of multinational companies established in accordance with the provisions of Saudi laws with the aim of providing support, management and strategic direction to their branches and subsidiaries in the Middle East and North Africa region. The Regional Headquarters Program is a joint initiative between the Ministry of Investment and the Royal Commission for the City of Riyadh that calls on international companies to move their regional headquarters to the Kingdom of Saudi Arabia.
沙特阿拉伯为期 30 年的税收优惠政策 吸引国际企业设立地区总部
设于沙特阿拉伯的地区总部︰跨国企业按沙特法律的规定而设立的总部，能为在中东和北非地区的分支机构和子公司提供支持、管理和战略指导。地区总部计划是投资部和利雅得市皇家委员会之间的联合倡议，鼓励国际企业将地区总部迁到沙特阿拉伯。
 SingaporeTaxing Gains from the Sale or Disposal of Foreign Assets
Following the updated guidance of the European Union (EU) Code of Conduct Group (COCG) in December 2022, Singapore’s Ministry of Finance (MOF) has proposed to amend the Foreign-Sourced Income Exemption (FSIE) regime. The introduction of Section 10L of the Income Tax Act (ITA) 1947, which is enacted to take effect from 1 January 2024, will allow Singapore to tax gains from the sale or disposal of foreign assets that are received in Singapore by a relevant entity which does not have economic substance in Singapore.
新加坡
对出售或处置外国资产所得征税
根据欧盟行为守则小组在2022年12月份已更新的指引，新加坡财政部提议修改境外收入豁免制度。《所得税法1947》第 10L 条将于 2024 年 1 月 1 日生效，新加坡将对无经济实质的实体收到的对外资产的出售或处置产生的收益征税。
 ThailandTax Benefits for Foreign Companies in Thailand
Currently, foreign companies are allowed to be incorporated in Thailand. However, the majority of foreign companies are unaware of its tax-related benefits. Such benefits include corporate income tax, personal income tax and other types of tax shield. Most of the tax benefits come from government promotion incentives for foreign direct investment (FDI). In addition, this article details various types of taxes imposed and how to declare such taxes, as well as a sample of the general principles of a double tax agreement and some salient points regarding transfer pricing.
泰国
外国企业在泰国享有的税收优惠
现时，外国企业获准在泰国设立公司，然而许多外国企业并未留意相关税务优惠措施。优惠措施包括企业所得税、个人所得税和其他类型的税盾。大部分税收优惠均为泰国政府对外国直接投资（FDI）的促进激励措施。此外，下文将详细介绍各种外国企业应缴纳的税项类型、如何申报各项税项、双重征税协议的一般原则示例以及有关转让定价的重点。
 TurkeyIncentives on the capital investment in Turkish companies by foreign investors
Within the scope of the Turkish tax legislation, there are certain incentives on the capital investment in the Turkish companies by foreign investors.
Taxpayers are allowed to follow the foreign exchange differences stemming from the capital amounts invested by their foreign shareholders in a special fund account under “Shareholder’s Equity” in case these amounts are invested until the end of the accounting period following the period in which they start their business and spend these within the scope of an investment incentive certificate.
Moreover, capital investments in cash could benefit from a 75% deduction in case the capital is invested by foreign investors.
土耳其外国投资者对土耳其公司的资本投资的激励措施
在土耳其税收立法的范围内，有些激励措施专为外国投资者对土耳其公司的资本投资而设。
纳税人可以在“股东权益”下的特殊资金账户，追踪其外国股东投资的资本金额所产生的外汇差额，而这些资本须从公司开始运营到会计年度结束期间注入到公司，并把资本使用在投资激励证书的范围之内。
此外，若外国投资者以现金投资，有关税收可享受75%减免。
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