UK INTERNATIONAL HOLDING COMPANIES - Akont …：英国国际控股公司- akont….pptVIP

ERGOSERVE CONSULTING LIMITED NICOS CHARALAMBIDES UK INTERNATIONAL HOLDING COMPANIES WHY THE UK? UK HAS MANY COMPETITIVE ADVANTAGES OVER OTHER INTERNATIONAL HOLDING COMPANY REGIMES LARGEST NETWORKS OF DOUBLE TAX TREATIES, OVER ONE HUNDRED REPUTABLE JURISDICTION EU MEMBER COUNTRY EXCELLENT BUSINESS INFRASTRUCTURE NO CONTROL ON MOVEMENT OF CAPITAL DEFINITION OF A UK HOLDING COMPANY THIS CAN BE A UK REGISTERED COMPANY AS WELL AS A FOREIGN REGISTERED COMPANY WHICH IS RESIDENT FOR TAX PURPOSES IN THE UK. THIS ALSO APPLIES TO THE UK BRANCHES OF FOREIGN REGISTERED COMPANIES MAIN REQUIREMENTS THE INVESTING COMPANY (OR HOLDING COMPANY) MUST HOLD AT LEAST 10% OF THE ORDINARY SHARE CAPITAL OF THE SUBSIDIARY COMPANY FOR AT LEAST 12 CONTINUOUS MONTHS (THE 12 MONTHS MUST NOT BEGIN MORE THAN 2 YEARS PRIOR TO THE DISPOSAL OF THE SHARES). THE INVESTING COMPANY (OR HOLDING COMPANY) MUST BE A TRADING COMPANY BY ITSELF OR A HOLDING COMPANY OF A TRADING GROUP DURING THE 12 MONTHS PERIOD MENTIONED ABOVE. THE SUBSIDIARY COMPANY MUST BE EITHER A TRADING COMPANY ITSELF OR THE HOLDING COMPANY OF A TRADING GROUP FOR THE WHOLE OF THE 12 MONTH PERIOD. TRADING ACTIVITIES MEAN ACTIVITIES IN A TRADE, PROFESSION, OR VOCATION CARRIED ON, ON A COMMERCIAL BASIS WITH A VIEW OF GENERATING PROFITS. SIMILAR PROVISIONS APPLY FOR GROUP COMPANIES. OTHER REQUIREMENTS THERE ARE ALSO OTHER REQUIREMENTS WHICH MUST BE MET, BOTH THE INVESTOR COMPANY AND ITS INVESTEE MUST MEET CERTAIN STATUS REQUIREMENTS THROUGHOUT THE QUALIFYING PERIOD OF 12 MONTHS AND IMMEDIATELY AFTER THE TIME OF DISPOSAL. INVESTOR COMPANY THE INVESTOR COMPANY MUST BE EITHER A STAND - ALONE TRADING COMPANY OR A MEMBER OF A TRADING GROUP THROUGHOUT THE QUALIFYING PERIOD AND IMMEDIATELY AFTER THE TIME OF DISPOSAL. INVESTEE COMPANY THE INVESTEE COMPANY MUST BE EITHER A TRADING COMPANY OR A HOLDING COMPANY OF A TRADING GROUP OR SUB-GROUP THROUGHOUT THE QUALIFYING PERIOD. WHAT IS A GROUP OF COMPANIES