Marshall Islands vs Romania

Within 10,000 US dollars, a corporate income tax of 80 US dollars is collected. Any excess amount is subject to a 3% tax. However, Non-resident companies not conducting business within the Marshall Islands are exempt from corporate income tax. This makes the jurisdiction attractive for offshore business activities as they do not have to pay taxes on income earned outside the Marshall Islands​​​. https://internationalwealth.info/en/offshore-taxes/everything-you-need-to-know-about-the-tax-system-in-the-marshall-islands/

16

N/A for non resident companies

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by March 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the third month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

N/A for non resident companies

The final payment of CIT is usually due on the 25th of the third month after the end of the company's fiscal year.

N/A for non resident companies

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

0%

16/NA/NA

0%

16/16/16

0

21

0%

Capital gains are constrained by the normal corporate income tax rate.

14.41%

6.41%