St. Cyprian’s Church Spring 2012

Hello,

My name is Sean Culligan and I am working with St. Cyprian’s Episcopal Church, specifically with their kitchen project. I am a junior at USF and an International Business major with minors in Japanese and Film Studies. I have worked with St. Cyprian’s previously and thus was brought on to help with the PSIP. Last semester I, along with a group of three other business students, worked together with St. Cyprian’s on projects to help make the church more eco-friendly. This semester I will be helping them with their business plan for the kitchen, their website for the kitchen project, and a video project to help promote the kitchen on Kickstarter.com.

As of Tuesday, February 21, 2012 I have constructed a calender for the kitchen project, started to work with Pastor Will Scott on the business plan, and worked on parts of the website for the kitchen. Tonight there is also our second meeting as the kitchen project team where we will discuss the progress of the kitchen as a whole.

463 thoughts on “St. Cyprian’s Church Spring 2012

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    банковская деятельность; 
    страховая деятельность. 
     
    В то же время, за каждый финансовый период, в течение которого компания получает доход от соответствующей деятельности, она должна иметь экономическое присутствие на Маршалловых островах только в той части своей деятельности, которая подходит под это определение. Если компания не осуществляет деятельность в указанных областях или не получает доходы от такой деятельности, то требования substance за соответствующий финансовый период на нее не распространяются.
    Если компания является налоговым резидентом другой страны, то необходимо задекларировать данный факт у регистрационного агента на Маршалловых островах. 
     
    В каких случаях необходимо сдавать отчетность по новым требованиям об экономическом присутствии? Требование о годовой отчетности «Об экономическом присутствии» распространяется только на резидентные компании и иностранные морские организации, которые осуществляют и получают доходы от «соответствующей деятельности». Компании, которые получают доходы от другого бизнеса, не обязаны представлять годовую налоговую отчетность на Маршалловых островах.
     
    Применительно к вашему случаю – компания является мембером (партнером) Английской ЛП – компания получает доход автоматически будучи партнером от торговой деятельности (ЛП занимается торговлей). данный вид деятельности не относится к понятию «соответствующей деятельности», ее нет в приведенном списке. Доход мембера/партнера в данном случае не является дивидендами, поэтому нет дохода от владения активами (холдинг). Следовательно нет требований по сабстенс и отчетности. 
    Аналогичные правила действуют и на BVI – см. https://www.ua-offshore.com/news/kak-rabotat-s-ofshorom-posle-uzhestocheniya-zakonodatelstva
     
    2. Компания на Сейшелах.
    https://www.ua-offshore.com/offshores/byregions/southasia/24-southasia/591-seyshelisland
    Сейшелы не числятся в черном списке ЕС. В законодательстве Сейшел были изменения. 
    –  Акт о налоге на предпринимательскую деятельность (поправка) 2018 года переводит Сейшельские Острова в территориальную налоговую систему с 1 января 2019 года.
    –  Акт о международных коммерческих компаниях (поправка) 2018 года позволяет оффшорным компаниям осуществлять деятельность на территории Сейшельских островов. 
    – На основании изменений, внесенных в Акт о налоге на предпринимательскую деятельность, Оффшорные компании будут обязаны представлять годовой финансовый и аудиторский отчеты в Сейшельский Регистр только в том случае, если компании получают на Сейшелах доход, подлежащий налогообложению (“Assessable Income”).
    В настоящее время правительство Сейшел рассматривает вопрос о внедрении правил Сабстенс для компаний, аналогичных Маршалам, БВО и т.п. (см. выше пункт).
     
    3. Наследование
    Правило наследования доли в уставном фонде, применительно к иностранным компаниям. На примере моего клиента – рег.агент требует, что бы в свидетельстве о праве на наследование, выданное украинским нотариусом, было упоминание на то, что покойный был собственником корпоративных прав конкретной иностранной копании (акционер/бенефициар), и соответственно они передаются наследнику. На основании этого документа регистрационный агент переоформит акции/трастовое на наследника/наследников.
     
    Если остались еще какие либо не раскрытые вопросы – пишите вопросы, на которые хотите получить ответ!
     
     

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