《全球公司税法指南2013-安永》由会员分享，可在线阅读，更多相关《全球公司税法指南2013-安永（1516页珍藏版）》请在金锄头文库上搜索。
1、Worldwide corporate tax guide 2013 Worldwide corporate tax guide 2013 This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment. Neither EYGM Limited
2、nor any other member of the global Ernst exempt supplies include leases of land, supplies of buildings, financial services and international supplies of services Standard rate 20% Supplies of medicine and medical care services 10% Exports of goods and supplies of services relating to international t
3、ransportation 0% Real estate property tax Buildings ALL 5 to ALL 200 per square meter Agricultural land ALL 700 to ALL 5,600 per hectare Real estate transfer tax Buildings ALL 100 to ALL 2,000 per square meter Other 2% of acquisition value Social security contributions, on monthly salary up to ALL 9
4、1,475; paid by Employer 16.7% Employee 11.2% Excise duties on specified goods Cigarettes containing tobacco ALL 70 per box Coffee ALL 30 per kilogram Roasted coffee ALL 140 per kilogram Beer from malt ALL 10/12 per liter Wines and sparkling wines, champagne and cider ALL 20 per liter 20 ALBANIA Natu
5、re of tax Rate Vermouth and other wines prepared from aromatic plants or substances ALL 20/35 per liter Other fermented drinks and nonalcoholic drinks ALL 20 per liter Brandy ALL 100 per liter Denaturized ethylic alcohol ALL 0 Ethylic alcohol not denatured, with over 80% alcohol ALL 400 per liter Al
6、coholic drinks Containing alcohol over 12% of volume ALL 220/300 per liter Containing alcohol less than 12% of volume ALL 100 per liter Normal petrol ALL 50 per liter Unleaded petrol ALL 37 per liter Diesel ALL 50 per liter Consumption tax for oil and gas oil ALL 7 per liter E. Foreign-exchange cont
7、rols Albania has a free foreign exchange market. The Albanian cur- rency, the lek (ALL), is fully convertible internally. Residents and nonresidents may open foreign-currency accounts in Albanian banks or foreign banks authorized to operate in Albania. Residents may also open accounts in banks locat
8、ed abroad. All entities must properly document all of their money transfers to comply with the regulations of Bank of Albania. No limits are imposed on the amount of foreign currency that may be brought into Albania. Hard-currency earnings may be repatriated after the deduction of any withholding ta
9、x. F. Treaty withholding tax rates The rates of withholding tax in Albanias tax treaties are described in the following table. Dividends Interest Royalties % % % Austria 5/10 (a) 5 (b) 5 Belgium 5/10 (a) 5 5 Bosnia-Herzegovina 5/10 (a) 10 10 Bulgaria 5/10 (a) 10 10 China 10 10 10 Croatia 10 10 10 Cz
10、ech Republic 5/10 (a) 5 10 Egypt 10 10 10 France 5/10 (a) 10 5 Germany 5/10 (a) 5 (b) 5 Greece 5 5 5 Hungary 5/10 (a) 0 5 Ireland 5/10 (a) 7 (b) 7 Italy 10 5 (b) 5 Korea (South) 5/10 (a) 10 (b) 10 Kosovo 10 10 10 Latvia 5/10 (a) 5/10 (b) 5 Macedonia 10 10 10 Malaysia 5/10 (a) 10 10 Malta 5/10 (a) 5
11、5 ALBANIA 21 Dividends Interest Royalties % % % Moldova 5/10 (a) 5 10 Montenegro 5/10 (a) 10 10 Netherlands 0/5/10 (c) 5/10 (d) 10 Norway 5/10 (a) 10 10 Poland 5/10 (a) 10 5 Romania 10 10 (b) 15 Russian Federation 10 10 10 Serbia 5/10 (a) 10 10 Singapore 5 5 (b) 5 Slovenia 5/10 (a) 7 (b) 7 Spain 0/5
12、/10 (e) 6 (b) 10 Sweden 5/10 (a) 5 5 Switzerland 5/10 (a) 5 5 Turkey 5/10 (a) 10 (b) 10 Nontreaty countries 10 10 10 (a) The lower rate applies if the beneficial owner of the dividends is a company (other than a partnership) that holds directly at least 25% of the capital of the payer. The higher ra
13、te applies to other dividends. (b) Interest on government and central bank loans is exempt from withholding tax. (c) The 0% rate applies if the beneficial owner of the dividends is a company that holds at least 50% of the payer and that has invested at least US$250,000 in the capital of the payer. T
14、he 5% rate applies if the beneficial owner of the dividends is a company that holds at least 25% of the payer. The 10% rate applies to other dividends. (d) The 5% rate applies to interest paid on loans granted by banks or other finan- cial institutions. The 10% rate applies in all other cases. (e) T
15、he 0% rate applies if the beneficial owner of the dividends is a company (other than a partnership) that holds directly at least 75% of the capital of the payer. The 5% rate applies if the beneficial owner of the dividends is a com- pany (other than a partnership) that holds directly at least 10% of
16、 the capital of the payer. The 10% rate applies to other dividends. (f) The lower rate applies if the beneficial owner of the dividends is a company (other than a partnership) that holds directly at least 10% of the capital of the payer. The higher rate applies to other dividends. Albania has signed tax treaties with Estonia, Kuwait, Luxembourg and Qatar, but these treaties have not yet entered into force. 22 Algeria Algiers GMT +1 Ernst s
