Seberapa hebat jika ponsel iPhone digabung dengan Nokia?. Hasilnya adalah ponsel lengkap yang disebut NokiPhone. Vendor China makin kreatif membuat tiruan ponsel terkenal. Tidak hanya meniru desainnya, ponsel China juga memberikan fitur tambahan yang tidak dimiliki ponsel aslinya.
NokiPhone mengusung desain dual-slide meniru N95 dengan layar sentuh 3,2 inci. Termasuk tersedia kartu dual SIM tapi dengan muka yang lebih mirip iPhone.
Jadi bagi yang masih cinta dengan Nokia dan ingin merasakan iPhone, mungkin akan tertarik dengan ponsel ini. Sayanngnya NokiPhone belum memasukkan 3G atau WiFi pada N3000i.
Tapi NokiPhone mendukung penuh untuk memainkan video, musik dan juga game. Spesifikasinya mengusung layar 3,2 inci, widescreen 16:9, serta QVGA 260k. Sementara fitur dual sim bisa bekerja secara bersamaan.
Ponsel ini memiliki software kelas tinggi mendukung video recorder, photo editor, audio player dan sound recorder. Selain itu bisa memutar MP3 dan MP4. Termasuk memiliki kemampuan SMS group sending, WAP, handwrittinng input, bluetooth, GPRS dan MMS.

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In order to claim a corporate income tax refund, a foreign company must be registered in Malta as a trading or holding company (deriving its income from trading activities or from participation in other organisations, respectively).
In the tax accounting of a Maltese company, the income earned by it must be recorded in one of four tax accounts: “foreign profits”, “Maltese profits”, “profits from immovable property”, “non-taxable income”. Each type of income is taxed according to its own rules. The final amount of tax is recorded in the fifth account “final tax”.
Example. Consider the two most common cases: a Maltese company derives profits from trading activities abroad and from participation in other companies. In either case, these profits are subject to statutory tax at 35 per cent, but the Maltese shareholders are entitled to claim a refund of the tax taken from the dividends distributed. The refund rules differ for different types of income.
If a Maltese company derives income from trading activities outside Malta (and the term “trading” includes both the direct purchase and sale of goods and the provision of services), its shareholders are entitled, upon receipt of the dividend, to apply for a refund of 6/7th of the tax previously paid in Malta. Therefore, the effective income tax rate will be 5 per cent.
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