World Access Solutions Pvt. Ltd.
Point of Comparison or Difference | St Kitts & Nevis | Montenegro | Grenada | Turkey | St Lucia | Portugal |
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Major Legal Entities | P'ship, Company, Trust | P'ship, LLP, Company | P'ship, Company, Trust | Prop., P'ship, LLP, Corp. | P'ship, Company, Trust | P'ship, LLP, Company |
Tax Year | Fiscal Year | Calendar Year | Calendar Year | Calendar Year | Calendar Year | Calendar Year |
Individual Stamp Duty | 2% to 10% | No | Zero | 0.189% to 0.948% | Applicable | 10% |
Individual Capital Duty | Zero | No | Zero | 0.04% | No | No |
Deductions & Allowances | Not Required | Not Available | XCD 36,000 | Limited | None Available | Available |
MAT (minimum alternative tax) | Zero | Zero | Zero | Zero | Zero | Zero |
Transfer Pricing Rules | Freedom | Compliances Required | Freedom | Compliances Required | Freedom | Compliances Required |
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