ZELDA (1974)
ZELDA (1974)
Anno 1974
Paese Italia
Durata 85 minuti
Genere Erotico
Regia Alberto Cavallone
Attori Jane Avril, Franca Gonella, James Harris, Halina Kim, Margaret Rose Keil, Giovanna Mainardi, Debebe Eshetu
Data uscita N.D.
Fotografia Maurizio Centini
Montaggio Claudio Orecchia, Alberto Cavallone
Musica Marcello Giombini
Sceneggiatura Alberto Cavallone
Trama
Henry Davis, corridore automobilista, è sposato con Zelda, donna dalle tendenze particolari. Infatti, allontanata in collegio la figlia Ingrid perché non abbia a scandalizzarsi, i due coniugi convivono con Ursula e si concedono amplessi innaturali. Esaurito l’interesse dell’indegno “ménage”, strappano all’amico Christian – corridore motociclista di colore la moglie Clarissa che corrompono. Nel frattempo, tornata presso la famiglia, Ingrid passa sempre meno riluttante tra le varie mani maschili e femminili; Christian, invece, si unisce a Ursula. Esaurita anche questa nuova serie di esperienze erotiche, Henry e Clarissa vengono uccisi insieme da Zelda, Ursula e Christian. Ancora una volta nella propria casa, l’orfana Ingrid scoprirà il vero solo dopo essersi a sua volta abbandonata come la madre al vortice della perdizione.
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It would seem that Maltese taxation is quite severe and the corporate income tax rate does not suggest that Malta is a low tax jurisdiction. However, this is not the case. The fact is that non-resident companies in Malta are entitled to a refund of taxes paid, which allows us to talk about the lower level of taxation in Malta compared to most countries in the world.
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.