В 2017 году Организация экономического сотрудничества и развития (ОЭСР) указывала, что оффшорный режим вступил в конфликт с европейской политикой. Кроме того, сокращение числа оффшорных компаний, созданных в Макао, свидетельствует об их несоответствии экономическому развитию страны.
Таким образом, оффшорный режим будет отменен в несколько этапов:
- в соответствии со ст. 3 Закона 15/2018 будет отменено несколько льгот в отношении подоходного налога и гербового сбора;
- в соответствии со ст. 4 этого Закона, срок действия любых не истекших разрешений на оффшорную деятельность истекает 1 января 2021 года, при условии, что они не были отозваны до этого;
- в соответствии со статьей 5 этого же Закона, когда срок действия разрешения на ведение оффшорной деятельности истек или был аннулирован, оффшорные компании, желающие изменить свое название или сферу деятельности в 180 дней после указанного истечения срока будут освобождены от уплаты налогов и сборов, включая любые нотариальные или регистрационные сборы, соответственно.
Introduction
Revocation
Comment
Introduction
Since 1 November 1999, hundreds of companies have been incorporated under Decree-Law 58/99/M of 18 October 1999 (the offshore regime). However, following the Legislative Assembly’s approval of Law 15/2018 on 18 December 2018, the offshore regime and its associated companies’ days are numbered.
Until 1 January 2021, some economic activities relating to foreign markets will continue to benefit from the offshore regime, including those performed:
exclusively by non-resident institutions authorised to operate in Macau; and
by means of transactions in currencies other than Macanese patacas.
Companies covered by this regime benefit from financial incentives (eg, exemption from income and industrial tax and stamp duty relating to certain transactions), while managers and high-level specialised staff who are authorised to establish a residence in Macau benefit from professional tax exemption until 31 December of the third year of activity in the country.
Revocation
In 2017 the Organisation for Economic Cooperation and Development (OECD) published the Harmful Tax Practices – 2017 Progress Report on Preferential Regimes, which indicated that the offshore regime conflicted with certain European policies with respect to (for example) the action plan on cross-border taxation and tax evasion and avoidance. Further, the reduction in the number of offshore companies established in Macau suggested their irrelevance to the country’s economic development.
Therefore, the offshore regime will be revoked in several stages – for example:
under Article 3 of Law 15/2018, several income tax and stamp duty exemptions will be revoked;
under Article 4 of law, any unexpired offshore activity authorisations will expire on 1 January 2021, assuming that they have not been withdrawn; and
under Article 5 of the law, once an authorisation for operating offshore activities has expired or been terminated (such authorisations cannot be renewed (under Decree-Law 58/99/M), offshore companies that wish to change their name or scope of activity within 180 days of said expiration or termination will be exempt from paying taxes and fees, including any notarial or commercial registration fees resulting therefrom.
Comment
It remains to be seen whether a special mechanism will emerge that would allow winding-up and dissolving companies to go on without operating, despite having had their authorisation to operate as an offshore company revoked.
Авторы: Pedro Cortés, Madalena Perestrello
Источник: https://www.internationallawoffice.com/Newsletters/Private-Client-Offshore-Services/Macau/Rato-Ling-Lei-Corts-Advogados/New-rules-for-companies-incorporated-under-offshore-regime?utm_source=ILO+Newsletter&utm_medium=email&utm_content=Newsletter+2019-04-25&utm_campaign=Private+Client+%26+Offshore+Services+Newsletter&l=8CR750Q