{"id":797,"date":"2014-05-23T10:18:37","date_gmt":"2014-05-23T08:18:37","guid":{"rendered":"https:\/\/sciantar.com\/proprietate-intelectuala\/"},"modified":"2014-05-23T10:18:37","modified_gmt":"2014-05-23T08:18:37","slug":"proprietate-intelectuala","status":"publish","type":"page","link":"https:\/\/sciantar.com\/ro\/proprietate-intelectuala\/","title":{"rendered":"Proprietate Intelectuala"},"content":{"rendered":"

\"Company<\/a><\/p>\n

Malta mi-a fost descris\u0103 de unii dintre clien\u021bii mei ca un secret foarte bine pastrat. \u00cen timp ce eu nu sunt sigur c\u0103 acesta este un lucru bun pentru noi, este adev\u0103rat c\u0103 sistemul nostru de impozitare ofer\u0103 o multitudine de oportunit\u0103\u021bi pentru planificarea fiscal\u0103 transfrontalier\u0103 care este doar la \u00eenceput s\u0103 fie exploatat de c\u0103tre investitorii str\u0103ini. Dup\u0103 caz \u00een acest sens este utilizarea \u00a0Malta pentru de\u021binerea de proprietate intelectual\u0103.<\/p>\n

Avantajele pe scurt:<\/strong><\/p>\n

    \n
  1. O intensificare a \u00a0migra\u021biei de companii IP externe la Malta permite proprietate intelectual\u0103 (care poate r\u0103m\u00e2ne situat \u00een afara Malta), pentru a fi ridicate de la costul istoric la valoarea just\u0103 de pia\u021b\u0103 la data migra\u021biei.<\/li>\n
  2. Drepturile de proprietate intelectual\u0103 pot fi apoi amortizate folosind noua valoare just\u0103 de pia\u021b\u0103 pe o perioad\u0103 de trei ani.<\/li>\n
  3. Cercetarea \u0219i dezvoltarea care are loc \u00een afara Malta \u0219i care duce la inventii.- venituri \u0219i drepturi de autor rezultate din astfel de inven\u021bii brevetate sunt scutite de impozit \u00een Malta. Mai mult dec\u00e2t at\u00e2t brevetul poate fi \u00eenregistrate oriunde \u00een lume.<\/li>\n
  4. Nu exist\u0103 taxe cu re\u021binere la surs\u0103 asupra pl\u0103\u021bilor de redeven\u021be c\u0103tre de\u021bin\u0103torii de brevete \u00een afara Malta. (cu condi\u021bia IP este utilizat \u00een afara Malta)<\/li>\n
  5. Re\u021bea extins\u0103 de tratate pentru evitarea dublei impuneri (care la num\u0103rul clip\u0103 aproape \u0219aizeci, inclusiv cu toate \u021b\u0103rile UE, precum \u0219i Canada, Statele Unite ale Americii \u0219i China), \u00eempreun\u0103 cu Directiva dobanzi si redevente UE 5 Malta, duce la 0% a impozitelor cu re\u021binere la surs\u0103 cu privire la drepturile de autor primite \u00een cele mai multe cazuri \u0219i aproape niciodat\u0103 mai mult de 10% \u00eentr-un scenariu mai r\u0103u caz.<\/li>\n
  6. Restituiri fiscale: Sistemul de rambursare a impozitului maltez a fost deja abordat\u0103 \u00een articole anterioare, \u0219i nu voi obosi cititorul prin repetarea detaliilor, dar este suficient s\u0103 spun, ca se ajunge astfel \u00een mod eficient la un impozit net de 5%.<\/li>\n
  7. Prin urmare, dac\u0103 o companie IP str\u0103in intr\u0103 \u00eentr-un acord de licen\u021b\u0103 cu o companie maltez\u0103 pentru drepturi de brevet UE companiei str\u0103ine, compania maltez\u0103 poate utiliza acum aceste drepturi \u00een cadrul UE. Compania maltez\u0103 p\u0103streaz\u0103 o tax\u0103 de licen\u021b\u0103 \u0219i trece restul la compania straina cu care are acordul de licen\u021b\u0103.<\/li>\n<\/ol>\n

    Venitul net rezultat a companiei malteze este considerat ca fiind profituri comerciale impozabile care vor fi impozitate la rata maltez\u0103 de impozit pe profit de 35%. Cu toate acestea, cu utilizarea sistemului de rambursare, ac\u021bionarii nereziden\u021bi pot solicita o rambursare 6\/7 din aceasta, astfel, rata net\u0103 de impozit global de 5%.<\/p>\n

    Nu va fi nici o re\u021binere la surs\u0103 pe venitul drepturi de autor remis entit\u0103\u021bii str\u0103ine.<\/p>\n

    Mai mult dec\u00e2t at\u00e2t, dac\u0103 aceea\u0219i companie detine, de asemenea, drepturilor de proprietate intelectual\u0103 \u00een mod direct \u0219i prime\u0219te redeven\u021be din str\u0103in\u0103tate aceast\u0103 vor fi impozitate cu 35% \u0219i va fi supus la o rambursare de impozit de 5\/7 rezult\u00e2nd astfel un impozit net efectiv de 10%.<\/p>\n

    Mai mult dec\u00e2t at\u00e2t, atunci c\u00e2nd nu se pretinde nici o scutire pentru evitarea dublei impuneri aceast\u0103 rat\u0103 poate fi redus\u0103 \u00een continuare prin utilizarea a ceea ce este cunoscut sub numele de FRFTC pe scurt.<\/p>\n

    \u00cen practic\u0103, este posibil s\u0103 se utilizeze aceast\u0103 dispozi\u021bie \u00een cazul \u00een care tratatele fiscale sunt la locul lor, pur \u0219i simplu nu se aplic\u0103 tratatul fiscal \u0219i merge aceast\u0103 dispozi\u021bie \u00een cazul \u00een care consider\u0103 c\u0103 mult mai benefic.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Malta mi-a fost descris\u0103 de unii dintre clien\u021bii mei ca un secret foarte bine pastrat. \u00cen timp ce eu nu sunt sigur c\u0103 acesta este un lucru bun pentru noi, este adev\u0103rat c\u0103 sistemul nostru de impozitare ofer\u0103 o multitudine […]<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-797","page","type-page","status-publish","hentry"],"yoast_head":"\nProprietate Intelectuala - S Ciantar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/sciantar.com\/intellectual-property\/\" \/>\n<meta property=\"og:locale\" content=\"ro_RO\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Proprietate Intelectuala - S Ciantar\" \/>\n<meta property=\"og:description\" content=\"Malta mi-a fost descris\u0103 de unii dintre clien\u021bii mei ca un secret foarte bine pastrat. \u00cen timp ce eu nu sunt sigur c\u0103 acesta este un lucru bun pentru noi, este adev\u0103rat c\u0103 sistemul nostru de impozitare ofer\u0103 o multitudine […]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/sciantar.com\/intellectual-property\/\" \/>\n<meta property=\"og:site_name\" content=\"S Ciantar\" \/>\n<meta property=\"og:image\" content=\"https:\/\/sciantar.com\/wp-content\/uploads\/2014\/01\/Company-foramations1-283x300.jpg\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\/\/sciantar.com\/intellectual-property\/\",\"url\":\"http:\/\/sciantar.com\/intellectual-property\/\",\"name\":\"Proprietate Intelectuala - 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