Codice Mercury (1998)
Codice Mercury (1998)
Anno 1998
Paese USA
Durata 111 minuti
Genere Thriller
Regia Harold Becker
Attori Bruce Willis, Alec Baldwin, Miko Hughes, Chi McBride, Kim Dickens, Carrie Preston, Kevin Conway, Robert Stanton, Peter Stormare, Kelley Hazen, John Doman, Hank Harris, Bodhi Elfman, Lindsay Ginter, John Carroll Lynch
Data uscita N.D.
Fotografia Michael Seresin
Montaggio Peter Honess
Musica John Barry, Carter Burwell
Sceneggiatura Mark Rosenthal, Lawrence Konner
Trama
Terminata con esito disastroso una missione segreta della quale è diventato il capro espiatorio, l’agente FBI Art Jeffries si vede affidare il compito di indagare sulla scomparsa di un bambino autistico di nove anni seguita al misterioso omicidio dei genitori. Recatosi a Chicago nella casa dove è avvenuto il delitto, Art trova il piccolo Simon nascosto in un armadio. Riuscito a stabilire un legame di fiducia con lui, Art capisce che Simon è in pericolo. In ospedale però la sorveglianza viene sospesa improvvisamente, e allora Art decide di portare via Simon e di fuggire con lui. Di fronte ad ulteriori tentativi di aggredire il bambino, Art finalmente scopre che è diventato un bersaglio da eliminare, dopo aver decifrato involontariamente un codice militare segreto, il ‘Codice Mercury’, utilizzato per missioni spionistiche americane nel mondo. Il colonnello Kudrow, dirigente dell’Agenzia per la Sicurezza Nazionale, si mette ad inseguire i due, deciso ad eliminare il piccolo. Abbandonato dall’FBI, Art lotta strenuamente contro gli agenti governativi. Nello scontro finale Art uccide Kudrow. Tempo dopo, va a scuola a trovare Simon, e i due si abbracciano.
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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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