Sabuwar Yarjejeniyar Haraji Biyu: Cyprus da Netherlands
Cyprus da Netherlands Biyu Yarjejeniyar Haraji
A karon farko a cikin tarihin Jamhuriyar Cyprus da Masarautar Netherlands, yarjejeniyar haraji sau biyu ta fara aiki a ranar 30.th Yuni 2023 da tanadinsa suna aiki tun daga 1 ga Janairu 2024 gaba.
Wannan labarin yana sabunta bayanin kula da aka bayar a watan Yuni 2021, dangane da aiwatar da Yarjejeniyar Haraji Biyu, akan 1.st Yuni 2021.
Babban tanadi na Yarjejeniyar Haraji Biyu
Yarjejeniyar ta dogara ne kan Yarjejeniyar Model ta OECD don Kawar da Harajin Biyu akan Kuɗi da Babban Jari kuma ya haɗa dukkan mafi ƙarancin ƙa'idodin Ayyukan da Yaƙe-yaƙe da Canjin Riba (BEPS) game da yarjejeniyoyin ƙasashen biyu.
Adadin Haraji
Raba - 0%
Babu harajin riƙewa (WHT) akan rabon idan mai karɓa / mai amfani shine:
- Kamfanin da ke riƙe aƙalla 5% na babban birnin kamfanin yana biyan rabon rabon a cikin tsawon kwanaki 365 ko
- Sanannn asusun fansho wanda gabaɗaya ke keɓe ƙarƙashin dokar harajin samun kuɗin shiga na kamfanoni na Cyprus
WHT a duk sauran lamuran ba zai wuce kashi 15% na jimlar adadin ribar ba.
Riba - 0%
Babu harajin riƙewa kan biyan kuɗin ruwa muddin mai karɓa shine mai fa'ida na abin shiga.
Sarauta - 0%
Babu harajin riƙewa akan biyan kuɗin sarauta muddin mai karɓa shine mai fa'ida na abin shiga.
Ribar Babban Jari
Babban riba da ke fitowa daga zubar da hannun jari ana biyan haraji ne kawai a cikin ƙasar da ke zama na alienator.
Ana amfani da wasu keɓancewa.
Abubuwan da ke ƙasa sun shafi:
- Ribar da aka samu daga zubar da hannun jari ko kwatankwacin bukatu da ke samun sama da kashi 50 na kimarsu kai tsaye ko a kaikaice daga kadarorin da ba a iya motsi da ke cikin wata Jiha mai Kwangila, ana iya biyan haraji a waccan Jiha.
- Ribar da aka samu daga zubar da hannun jari ko kwatankwacin bukatu da ke samun sama da kashi 50% na kimarsu kai tsaye ko a kaikaice daga wasu hakki/kaddarorin da suka shafi binciken tekun ko kasa ko albarkatun kasa dake cikin wata Jiha mai kwangila, ana iya biyan haraji. a waccan jihar.
Gwajin Manufar Babban Makarantar (PPT)
DTT ta haɗa da OECD/G20 Base Yashewa da Riba (BEPS) aikin Action 6
PPT, wanda shine mafi ƙarancin ma'auni a ƙarƙashin aikin BEPS. PPT ta tanadar cewa ba za a ba da fa'idar DTT ba, ƙarƙashin sharuɗɗa, idan samun wannan fa'idar ɗaya ce daga cikin manyan dalilan tsari ko ma'amala.
ƙarin Bayani
Idan kana buƙatar ƙarin bayani game da yadda DTT tsakanin Cyprus da Netherlands zai iya amfana don Allah tuntuɓi ofishin Dixcart a Cyprus: advice.cyprus@dixcart.com ko lambar sadarwar Dixcart da kuka saba.
