Silver Sponsor 纳闽国际商业和金融中心
Labuan International Business and Financial Center
纳闽国际商业和金融中心（纳闽IBFC）位于婆罗洲西北海岸，它是亚 太地区国际金融业务蓬勃发展的司法管辖区。纳闽IBFC地理位置优越， 可以方便地对接快速发展的东盟成员国以及包括印度、中国和中东在 内的新兴市场。纳闽IBFC的成本效益和对企业友好的环境进一步增强 了自身的吸引力。而它的另一项优势在于拥有会讲英语的专业顾问， 他们专门从事国际税收、跨境会计和法律等方面的所有业务。
明晰的财政结构 纳闽IBFC能够为全球投资者和金融服务供应商提供领先国际金融中心 可以提供的所有好处，并且帮助他们在很大程度上对接马来西亚庞大 的免双重征税协定网络，以及两项有限制的国际航运协议。
我们不但能够使用马来西亚广泛的条约网络，而且拥有明晰和简单的 税收框架。所有在纳闽注册的投资控股公司都无需缴税，而纳闽的贸 易公司享有的税收政策为：年度经审计后净利润税率为3％或者选择 20000马来西亚林吉特的固定税额（约合6500美元）。
纳闽的公司同样可以选择根据马来西亚1967年所得税法进行缴税，这 让企业能够立即享受马来西亚所签署的所有免双重征税协定，并且同 时享受外国来源收入免税的政策。
现代的立法 纳闽IBFC坚持国际标准，为在纳闽IBFC的投资者提供一个安全且有 保障的营商环境。 在纳闽IBFC注册的企业受八部修订后的现代化法 律管辖，这不但改善了该司法管辖区的运营，而且在很大程度上增加 了其所蕴含的商业机会，其中包括有限责任合伙制、船舶注册、基金会、 私人信托公司、受保护的单元公司、纳闽特别信托基金以及回教保险。
特别值得一提的是，纳闽的2010年伊斯兰金融服务和证券法（LIFSSA） 是世界上第一个在国际金融中心建立的管辖所有伊斯兰企业的综合性 法规。该法所规定的条款无疑进一步巩固了我们作为世界领先伊斯兰 金融中心的地位。
自由化举措 纳闽IBFC已经进入了第二个十年的发展期，但是它并没有停留在自 己的成绩上，而是意识到如果其授权的机构也能够在马来西亚首都吉 隆坡开展运作，投资者将会得到更好的服务。认识到这一点后，该地 区已经发布相关指引，允许银行和保险机构将总部设在吉隆坡，来利 用首都的基础设施、设备、人力资本和专业服务，并且同时拥有纳闽 IBFC的法律和税收结构。显然，纳闽IBFC正在建设综合性金融服务 中心的道路上快速成熟，并且保持其作为亚洲增长最快的司法管辖区 的地位。
欲了解更多信息，敬请访问
www.labuanibfc.my For more information, please visit
www.labuanibfc.my 7 Jurisdiction
马来西亚 Malaysia
LABUAN INTERNATIONAL BUSINESS AND FINANCIAL CENTRE (LABUAN IBFC), located off the North West coast of Borneo is a thriving jurisdiction for international financial businesses in Asia Pacific. Labuan IBFC is strategically located and easily accessible from the fast growing ASEAN member countries and the emerging markets of India, China and the Middle East. The appeal of Labuan IBFC is further enhanced by its cost efficient and business friendly environment, supported by English speaking professional advisors specializing in all aspects of international tax, cross border accounting and law.
Straightforward Fiscal Structure Labuan IBFC offers global investors and financial service providers all the benefits of being in a leading international financial centre and access to majority of Malaysia’s large network of double-taxation treaties, as well as 2 limited international shipping agreements. Our access to Malaysia’s extensive treaty network is further enhanced by Labuan’s straightforward and simple tax framework. All registered Labuan investment holding companies are not taxable while Labuan trading companies enjoy a yearly option of being taxed at 3% of the net audited profits or a flat rate of MYR$20,000 (approximately USD6,500).
Modern Legislation Labuan IBFC adheres to international standards, providing a safe and secure business environment for investors to Labuan IBFC. Businesses in Labuan IBFC are governed by a set of eight improved and modernised legislation which has improved operations on the jurisdiction whilst greatly expanding it’s business opportunities, which now includes Limited Liability Partnershisp, Shipping Registry, Foundation, Private Trust Companies, Protected Cell Companies, Labuan Special Trust and Takaful Captives.
Liberalisation Initiatives Labuan IBFC, into its second decade of existence is not resting on its laurels and recognizes investors would be better served if its licensed entities are also able to operate from Malaysia’s capital. Guidelines have been issued to allow banks and insurance entities, to be based in Kuala Lumpur in order to access the capital’s infrastructure, facilities, human capital and professional services, whilst within Labuan IBFC’s legal and tax structure. Clearly, Labuan IBFC is fast maturing into an integrated financial services centre, claiming its place as Asia’s fastest growing jurisdiction.
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