O segredo brasileiro da Marola
Diego Bernal
No nordeste do Brasil, no estado de Pernambuco, há umha ilha chamada Itamaracá conhecida polas suas lindas praias e por abrigar o forte Orange, construído durante o domínio holandês da regiom. Apesar da colonizaçom portuguesa e holandesa, Itamaracá conserva o nome que os povos originários dêrom a este pedaço de mundo. Itamaracá é topónimo de origem tupi e como tantos outros espalhados polo Brasil, contém o elemento ITA que significa pedra. Venhem-me à tona nomes de lugar como Itapuã, praia soteropolitana cantada por Vinícius de Moraes e Toquinho que significa pedra redonda, ou Itabira, pátria pequena do poeta mineiro Carlos Drummond de Andrade. Itamaracá, seria pois ITA pedra e MARACÁ chocalho, étimo do famoso instrumento musical latino-caribenho maracas. Esta é a proposta etimológica de Marcos Bagno e Orlene Lúcia S. Carvalho no livro Poporaca, pipoca, paca e outras palavras do tupi e cujo significado remeteria ao som que fai o mar ao bater contra os arrecifes da ilha.
Bem longe dali fica a nom menos cativante ilhota da Marola. A Marola é um leixom do concelho de Oleiros temido polos marujos da comarca das Marinhas pola bravura das ondas. “Quem passou a Marola passou a mare toda”, ecoam, a bombordo e estibordo, as tabernas e ruelas da cidade-barco da Corunha. O talassónimo Marola é sem dúvida de origem galego-portuguesa, formado polo lexema MAR e o sufixo -OLA. O dicionário da Academia das Ciências de Lisboa nom regista o vocábulo mas sim, curiosamente, o brasileiro Houaiss e o galego Estraviz, com a acepçom de agitaçom da água do mar ou, num sentido figurado, como agitaçom, alvoroço. Além deste verbete, marola é gíria comum no suleste brasileiro para se referir à fumaça de um cigarro de maconha. Eu acredito enxergar neste jergom carioca umha criativa metáfora marinheira galego-brasileira. Se calhar, ao igual que as tribos tupis nomeárom a ilha de Itamaracá polo som do mar ao bater nas rochas os marinheiros ártabros batizárom este rochedo medonho de Marola nom apenas polas bravas águas da zona senom também pola fumaça das vagas do mar ao esbarrar contra o mítico ilhote.
“O mar, quando quebra na praia, é bonito, é bonito”, cantou o baiano Dorival Caymmi. E é que ouvir as ondas musicais de Itamaracá e sentir a fumaça nevoenta da Marola é, com certeza, bem bonito!
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In Malta, it is possible to incorporate a closed and a public limited company. The minimum share capital of a public company is €46600 and €1200 for a private company. At the time of incorporation, at least 25 per cent of the capital of a public limited company and 20 per cent of the capital of a private limited company must be paid up.
Taxation
Profits earned by a resident company, whether in Malta or abroad, are subject to income tax at the rate of 35%. However, Malta does not impose tax on dividends, interest and royalties remitted abroad (no withholding tax) and Malta has no transfer pricing or thin capitalisation rules.
(transfer pricing-the sale of goods or services to interdependent persons at intracompany, non-market prices. They allow the redistribution of the total profits of a group of persons in favour of persons in lower tax states. This is the simplest and most common scheme of international tax planning aimed at minimising taxes paid;
thin capitalisation – when the company’s activities are financed by borrowed funds).
Value Added Tax is levied on the sale of goods, works and services in Malta. The VAT rate on the island is 18%. Some goods are subject to preferential rates of 5% (e.g. printed publications, hotel services) and 0% (medicines and foodstuffs). There is no property tax and there is no turnover tax on the transfer of shares in companies owned by non-residents. Malta also has no exchange control legislation and a Maltese company can conduct its economic activities in any currency in the world.
The agreement allows for the exchange of information between other EU countries and Cyprus, even if the information is not required for tax purposes of these countries. However, the country from which the information is requested is not obliged to provide the information if it is a violation of the law or public interest of that country. It is also not allowed to request information that is not publicly available in that country.
It should be noted that the Cypriot tax authorities in most cases do not have information on the beneficiaries of private companies or any other information material. For these reasons, Cypriot companies registered through nominees and information about the real owners is confidential.
In this regard, persons whose information is withheld must be properly accumulated in the files of the registration agents. Professional secrecy cannot be used as an excuse for not providing information about these persons.
However, the conditions under which professional secrecy may be lifted will depend on state law. Thus, disclosure will not be a simple automatic administrative procedure, but will require the intervention of local government officials.
Opening a company in Cyprus can be a powerful step to expand your business and explore new markets. Because of its unique advantages, Cyprus offers great opportunities for growth and success in international business. However, success depends on careful planning, an understanding of the local business culture and effective resource management.
This form of business can be chosen by different types of business entities such as trusts, corporations, and individuals. LLCs do not put the assets of their shareholders at risk by separating personal liabilities from those created by the company. The establishment of a limited liability company in Europe often requires the preparation of incorporation documents, the deposit of a minimum share capital, and registration with the Commercial Register. The management of the LLC is usually entrusted to the members (directors and shareholders), but in some cases the decision-making power in the company may be delegated from the founders of the business to hired managers.
Opening an LLC in Europe offers many advantages, the most attractive of which is the limited liability of the owners. This means that in case something goes wrong, the owner will be liable for the company’s debts up to the amount of the authorised capital. Another important advantage of choosing a limited liability company is the capital that is required at incorporation. Many European countries have reduced the authorised capital requirements for this type of company. One of the best examples in this case is the Netherlands: those who want to open a Dutch limited company only need €1 as authorised capital. Of course, the total costs will be higher, but the Netherlands remains one of the cheapest European countries to start a company.
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