Mahimman Fannonin Sabbin Yarjejeniyar Haraji Biyu tsakanin Burtaniya da Guernsey, da Burtaniya da Tsibirin Mutum
A farkon watan Yuli 2018 an sanar da sabbin Yarjejeniyar Haraji Biyu (DTAs) tsakanin Burtaniya da Dogaro Mai Girma (Guernsey, Isle of Man, da Jersey). DTA guda uku (daga kowane tsibiran) iri ɗaya ne, wanda shine babban maƙasudin Gwamnatin Burtaniya.
Kowanne daga cikin DTAs yana rufe sigogin da suka danganci Tashin Tushen Ruwa da Canjin Riba ('BEPS') kuma suna bin sabbin ka'idodin harajin ƙasa da ƙasa, a ƙarƙashin Yarjejeniyar Haraji ta OECD.
Sabbin DTA za su fara aiki da zarar kowane yanki ya sanar da sauran, a rubuce, kammala aikin da ake buƙata a ƙarƙashin dokar yankin su.
Mahimman Mahimman Haraji
- Cikakken riba da ragin harajin sarauta zai yi aiki a cikin yanayi da yawa, gami da, dangane da mutane, tsarin fansho, bankuna da sauran masu ba da bashi, kamfanonin da ke da kashi 75% ko sama da haka masu fa'ida (kai tsaye ko a kaikaice) mazauna wannan ikon. , da kuma lissafin ƙungiyoyin da ke cika wasu buƙatu.
Waɗannan sauƙaƙan harajin na iya haɓaka ƙimar Guernsey da Tsibirin Mutum a matsayin ikon da za su ba da rance zuwa Burtaniya. Tsarin Fasfo na Yarjejeniyar Haraji Biyu zai kasance ga masu ba da lamuni na Crown don yin tsarin da'awar hana agajin haraji cikin sauki.
Ƙarin Mahimman Ma'anoni
- Maƙallan ƙulli na zama don daidaikun mutane, wanda a bayyane yake kuma mai sauƙin amfani.
- Maƙallan ƙulli na zama don kamfanoni za a ƙaddara ta yarjejeniyar juna na hukumomin harajin biyu dangane da inda ake gudanar da kamfanin yadda ya kamata, haɗe da kuma inda ake yanke manyan shawarwari. Wannan yakamata ya sauƙaƙe don tabbatar da inda ake gudanarwa da sarrafawa kuma don haka ƙayyade inda wajibai na haraji suka taso.
- Shigar da jumlar rashin nuna bambanci. Wannan zai hana aikace-aikace na matakan ƙuntatawa na Burtaniya, kamar marigayi ƙa'idodin ribar biya da aikace-aikacen farashin canja wuri don Ƙananan ko Matsakaitan Kamfanoni (SMEs). A lokaci guda fa'idodi kamar hana keɓance haraji don cancantar wuraren zaman kansu da keɓe rabe ga SMEs. Wannan zai sanya Guernsey da Tsibirin Mutum akan mafi adalci da daidaita madaidaiciya tare da sauran yankuna.
Tattara Haraji don Mai Binciken UK
Yayin da sabbin DTAs ke ba da fa'idodi da yawa, yanzu kuma za a buƙaci Dokokin Masarautar su taimaka wajen tara haraji ga Babban Jami'in Burtaniya.
Gwajin Manufar Babbar Jagora da Tsarin Yarjejeniyar Juna
DTAs sun haɗa da 'Gwajin Manufa'. Wannan yana nufin cewa fa'idojin da ke ƙarƙashin kowane DTA na iya ƙaruwa inda aka ƙaddara cewa manufar, ko ɗayan manyan dalilan, na tsari shine don tabbatar da waɗancan fa'idodin. An samo wannan gwajin daga matakan yarjejeniyar BEPS.
Bugu da kari, 'Hanyoyin Yarjejeniyar Mutu'a' na nufin cewa inda mai biyan haraji ya yi la’akari da cewa ayyukan daya ko biyu na hukunce -hukuncen da aka kayyade a cikin DTA yana haifar da sakamakon haraji wanda bai yi daidai da DTA ba, hukumomin harajin da suka dace za su gwada don warware lamarin ta hanyar yarjejeniya da tuntubar juna. Inda ba a cimma yarjejeniya ba, mai biyan haraji na iya neman a gabatar da lamarin ga sasantawa, wanda sakamakonsa zai zama tilas a kan dukkan bangarorin biyu.
Dogaro Mai Jiki - da Abu
Baya ga DTAs da aka sanar kawai, sadaukar da kai ga abubuwa, kamar yadda aka ayyana a cikin 'Majalisar Tarayyar Turai - Rahoton Ƙungiyar Sadarwa (Haraji) Rahoton' da aka bayar a ranar 8 ga Yuni 2018 kuma yana iya samun tasiri mai kyau ga dogaro da kambi. . Dangane da kasuwancin ƙasa da ƙasa, tabbatar da kasancewar abu a cikin yanayin aiki, saka hannun jari, da abubuwan more rayuwa, zai zama mabuɗin, don tabbatar da tabbacin haraji da karɓa.
ƙarin Bayani
Idan kuna buƙatar ƙarin bayani game da sabbin DTAs tsakanin Burtaniya da Dogaro Mai Girma, da fatan za ku yi magana da lambar Dixcart da kuka saba ko zuwa ofishin Dixcart a Guernsey: shawara.guernsey@dixcart.com ko a cikin Isle of Man: shawara.iom@dixcart.com.
Dixcart Trust Corporation Limited, Guernsey: Cikakken Lasisin Fiduciary wanda Hukumar Sabis na Kuɗi ta Guernsey ta bayar. Lambar kamfani mai rijista ta Guernsey: 6512.
Kamfanin Dixcart Management (IOM) yana da lasisi ta Hukumar Isle of Man Financial Services Authority.
