The Isle of Man ( /ˈmæn/; Manx: Ellan Vannin, pronounced [ˈɛlʲən ˈvanɪn]), otherwise known simply as Mann (Manx: Mannin, IPA: [ˈmanɪn]), is a self-governing British Crown Dependency, located in the Irish Sea between the islands of Great Britain and Ireland, within the British Isles. The head of state is Queen Elizabeth II, who holds the title of Lord of Mann. The Lord of Mann is represented by a Lieutenant Governor. The island is not part of the United Kingdom, but its foreign relations and defence are the responsibility of the UK Government. Although it does not usually interfere in the island's domestic matters, its "good government" is ultimately the responsibility of the Crown (i.e., in practice, the Government of the United Kingdom).
The island has been inhabited since before 6500 BC. It began to be influenced by Gaelic culture in the 5th century AD, and the Manx language, a branch of the Gaelic languages, gradually emerged. In the 9th century, the Norse began to settle there. A Norse-Gaelic culture arose and the island came under Norse control. In 1266, the island became part of Scotland. After a period of alternating rule by the kings of Scotland and England, the island came under the feudal overlordship of the English Crown in 1399. The lordship revested into the British
The Isle of Man is a low-tax economy with no capital gains tax, wealth tax, stamp duty, or inheritance tax and a top rate of income tax of 20%. A tax cap is in force; the maximum amount of tax payable by an individual is £100,000 or £200,000 for couples if they choose to have their incomes jointly assessed. The £100,000 tax cap equates to an assessable income of approximately £570,000. Personal income is assessed and taxed on a total worldwide income basis rather than a remittance basis. This means that all income earned throughout the world is assessable for Manx tax rather than only income earned in or brought into the Island.
The rate of corporation tax is 0% for almost all types of income, the only exceptions are that the profits of banks are taxed at 10%, as is rental (or other) income from land and buildings situated on Mann.
Offshore banking, manufacturing, and tourism form key sectors of the economy. Agriculture and fishing, once the mainstays of the economy, now make declining contributions to the Island's Gross Domestic Product (GDP).
Trade takes place mostly with the United Kingdom. The island is in customs union with the UK, and related revenues are pooled and shared under the Common Purse Agreement.
The Manx government promotes island locations for making films by contributing to the production costs. Since 1995, over eighty films have been made on the island.
맨섬 상세보기 : http://en.wikipedia.org/wiki/Isle_of_Man
면적은 572㎢, 인구는 7만 7300명(2003)이다. 최고점 610m이다. 주도(主都)는 더글러스이다. 빙하기에 형성된 대지상(臺地狀)의 기복이 완만한 지형이다. 기후가 온난하여 아열대성 식물이 자생하며, 경치가 아름다워 요양·관광지를 이룬다.
조세피난처 tax haven http://en.wikipedia.org/wiki/Tax_haven
The U.S. National Bureau of Economic Research has suggested that roughly 15% of countries in the world are tax havens, that these countries tend to be small and affluent, and that better governed and regulated countries are more likely to become tax havens, and are more likely to be successful if they become tax havens.
No two commentators can generally agree on a "list of tax havens", but the following countries are commonly cited as falling within the "classic" perception of a sovereign tax haven.
- The Bahamas
- Bermuda (United Kingdom)
- British Virgin Islands (United Kingdom)
- Cayman Islands (United Kingdom)
- The Channel Islands of Jersey and Guernsey (United Kingdom)
- The Isle of Man (United Kingdom)
- San Marino
- Turks and Caicos Islands (United Kingdom)
Non-sovereign jurisdictions sometimes labelled as tax havens potentially include:
- Campione d'Italia an Italian enclave within Switzerland
- Jebel Ali Free Zone in the United Arab Emirates
- Labuan, a Malaysian island off Borneo
Some tax havens including some of the ones listed above do charge income tax as well as other taxes such as capital gains, inheritance tax, and so forth. Criteria distinguishing a taxpayer from a non-taxpayer can include citizenship and residency and source of income.