I SOLITI AMICI (2000)
I SOLITI AMICI (2000)
Anno 2000
Paese USA
Durata 87 minuti
Genere Commedia
Regia Michael Dinner
Attori Burt Reynolds, Dan Hedaya, Seymour Cassel, Carrie-Anne Moss, Jennifer Tilly, Lainie Kazan, Miguel Sandoval, Jeremy Piven, Mike Moroff, José Zúñiga
Data uscita 27 luglio 2001
Fotografia Juan Ruiz Anchía
Montaggio Nicholas C. Smith, William S. Scharf
Musica Steve Bartek
Sceneggiatura Barry Fanaro
Trama
Quattro vecchi delinquenti “in pensione” si trovano a dover contrastare le manovre di un gruppo di nuovi boss che, per specularci sopra, stanno cercando di impadronirsi del residence dove i vecchi si trovano. Trovano il cadavere di un uomo anziano sulla spiaggia antistante al residence e fanno apparire la sua morte come dovuta a un regolamento di conti, lasciando un messaggio che annuncia altri omicidi. Ma sfortunatamente il morto che utilizzano per il loro piano era il padre di un grosso spacciatore di droga, il quale dichiara guerra ai killer del genitore, pensando siano stati i suoi nemici acerrimi, mentre una spogliarellista scopre il coinvolgimento dei quattro vecchi e li ricatta: rivelerà tutto se essi non uccideranno sua suocera…
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In order to claim a corporate income tax refund, a foreign company must be registered in Malta as a trading or holding company (deriving its income from trading activities or from participation in other organisations, respectively).
In the tax accounting of a Maltese company, the income earned by it must be recorded in one of four tax accounts: “foreign profits”, “Maltese profits”, “profits from immovable property”, “non-taxable income”. Each type of income is taxed according to its own rules. The final amount of tax is recorded in the fifth account “final tax”.
Example. Consider the two most common cases: a Maltese company derives profits from trading activities abroad and from participation in other companies. In either case, these profits are subject to statutory tax at 35 per cent, but the Maltese shareholders are entitled to claim a refund of the tax taken from the dividends distributed. The refund rules differ for different types of income.
If a Maltese company derives income from trading activities outside Malta (and the term “trading” includes both the direct purchase and sale of goods and the provision of services), its shareholders are entitled, upon receipt of the dividend, to apply for a refund of 6/7th of the tax previously paid in Malta. Therefore, the effective income tax rate will be 5 per cent.
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