chiedevo perché ogni tanto leggo vari report e mi confondono le idee.
oggi ho letto un report di EY su malta e liquida la cosa frettolosamente in questo modo:
poi se non controllano i redditi esteri nemmeno di chi lavora in loco, buono a sapersi.
EDIT: dimentico sempre la differenza del concetto di domicilio!!!
oggi ho letto un report di EY su malta e liquida la cosa frettolosamente in questo modo:
A. Income tax
Who is liable.
Persons who are both ordinarily resident and domiciled in Malta are subject to tax on their worldwide income and chargeable capital gains.
Persons who are either not ordinarily resident in Malta or not domiciled in Malta are subject to tax only on Maltese-source income and on foreign income that is remitted to or received in Malta.
In practice, individuals generally are considered resident in Malta if they spend more than 183 days in a calendar year in Malta. In divid uals are considered ordinarily resident if Malta is their habitual residence.
Who is liable.
Persons who are both ordinarily resident and domiciled in Malta are subject to tax on their worldwide income and chargeable capital gains.
Persons who are either not ordinarily resident in Malta or not domiciled in Malta are subject to tax only on Maltese-source income and on foreign income that is remitted to or received in Malta.
In practice, individuals generally are considered resident in Malta if they spend more than 183 days in a calendar year in Malta. In divid uals are considered ordinarily resident if Malta is their habitual residence.
EDIT: dimentico sempre la differenza del concetto di domicilio!!!
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