ʻO nā hiʻohiʻona nui o nā ʻauhau ʻauhau pālua hou ma waena o UK a me Guernsey, a me UK a me ka mokupuni ʻo Man.
I ka hoʻomaka o Iulai 2018 ʻekolu mau ʻauhau ʻauhau ʻelua (DTA) i hoʻolaha ʻia ma waena o UK a me nā Crown Dependencies (Guernsey, Isle of Man, a me Jersey). ʻO nā DTA ʻekolu (mai kēlā me kēia mokupuni) kūlike ia, kahi kī nui o ke Aupuni UK.
Kuhi kēlā me kēia DTA i nā paukū e pili ana i ka Base Erosion and Profit Shifting ('BEPS') a kūlike lākou me nā kūlana ʻauhau ʻauhau hou, ma lalo o ka Convention Tax Model Model o OECD.
E hoʻomaka ka mana o nā DTA hou ke haʻi ʻia kēlā me kēia ʻāina i nā mea ʻē aʻe, ma ke kākau ʻana, i ka pau ʻana o ke kaʻina hana i koi ʻia ma lalo o kā lākou kānāwai kūloko.
Nā ʻaoʻao pili pili ʻauhau koʻikoʻi
- E pili nā kuleana āpau a me nā ʻauhau ʻauhau aliʻi i nā ʻano he nui, e like me, e pili ana i nā kānaka, nā hoʻolālā penihana, nā panakō a me nā mea hōʻaiʻē ʻē aʻe, nā ʻoihana 75% a ʻoi aku paha nā kuleana pono (pololei a pololei ʻole paha) e nā kamaʻāina o ka mana like. , a helu pū ʻia nā hui e kū ana i kekahi mau koi.
ʻO kēia mau ʻauhau ʻauhau e hoʻonui paha i ka nani o Guernsey a me ka mokupuni ʻo Man ma ke ʻano he mana e hāʻawi ai i UK. E loaʻa ka Scheme Passport Treaty Tax Double i nā mea hōʻaiʻē ʻo Crown Dependency e maʻalahi ai ke kaʻina o ka hoʻopiʻi ʻana i ka ʻauhau ʻauhau ʻauhau.
Nā Paukū Nui Nui
- ʻO kahi haʻihaʻi paʻa noho no kēlā me kēia kanaka, ka mea maopopo a maʻalahi hoʻi e noi.
- ʻO kahi mea haki paʻa no nā ʻoihana e hoʻoholo ʻia e ka ʻaelike ʻelua a nā luna ʻauhau ʻelua e pili ana i kahi e hoʻokele pono ai ka ʻoihana, hoʻohui ʻia a ma kahi e hoʻoholo nui ʻia ai. E maʻalahi kēia i ka hoʻokumu ʻana i kahi o ka hoʻokele a me ka kaohi e hana nei a no laila e hoʻoholo i kahi e kū ai nā ʻauhau.
- Ka hoʻokomo ʻana i kahi paukū hoʻokae ʻole. Pale kēia i ka noi ʻana o kahi o nā ana palena ʻia o UK, e like me nā lula ukupanee i uku lohi ʻia a me ka noi ʻana o ka uku hoʻolilo no nā ʻoihana liʻiliʻi liʻiliʻi (SMEs). Ma ka manawa like e like me ka paʻa ʻana o ka hoʻokupu ʻauhau no ke koho ʻana i kahi pilikino a ʻae ʻia ka hoʻoliʻiliʻi dividend no nā SME. E hoʻokau kēia iā Guernsey a me ka Mokupuni o Man ma kahi wāwae kūpono a ʻoi like hoʻi me nā mana ʻē aʻe.
ʻOhi o nā ʻauhau no ka UK Exchequer
ʻOiai nā DTA hou i hāʻawi i kekahi mau pono, e koi ʻia nā Crown Dependencies e kōkua i ka hōʻiliʻili ʻauhau no ka UK Exchequer.
Nā Hōʻike Manaʻo Poʻomanaʻo Poʻo a me nā Kaʻaelike Aelike Mutual
Aia nā DTA i ka 'Hōʻike Manaʻo Kumu Poʻomanaʻo'. ʻO kēia ke hōʻole ʻia o nā pōmaikaʻi ma lalo o kēlā me kēia DTA kahi i hoʻoholo ʻia ai ke kumu, a i ʻole kekahi o nā kumu nui, o kahi hoʻonohonoho e hoʻopaʻa i kēlā mau pono. Loaʻa kēia hōʻike mai nā hana kuʻikahi BEPS.
Hoʻohui ʻia, ʻo nā 'Procedures' Mutual Procedures 'ka mea i manaʻo ai kahi mea ʻauhau i nā hana a hoʻokahi a ʻelua paha o nā mana i kuhikuhi ʻia i ka DTA e hāpai i kahi hopena ʻauhau i kū ʻole i ka DTA, e hoʻāʻo nā luna ʻauhau pili. e hoʻonā i ka hihia ma o ka ʻaelike like ʻana a me ke kūkākūkā ʻana. Ma kahi e loaʻa ʻole ai ka ʻaelike, hiki i ka mea ʻauhau ke noi e waiho i ka hihia i ka hoʻokolokolo, a ʻo ka hopena e paʻa ana ia i nā mana ʻelua.
Nā Hōʻaliʻi Kalaunu - a me ka Hana
Ma waho aʻe o nā DTA i hoʻolaha wale ʻia, ka hoʻokō i ka waiwai, e like me ia i wehewehe ʻia i loko o ka 'Council of the European Union - Code of Contact Group (Tax) Report' i hoʻopuka ʻia ma ka 8 Iune 2018 e loaʻa paha ka hopena maikaʻi no ka Crown Dependencies . E pili ana i nā ʻoihana kūwaho, e hōʻike nei i ka loaʻa o nā mea i ke ʻano o ka hana, hoʻokomo kālā, a me nā pono hana, e kī, e hoʻokūpaʻa i ka ʻauhau a me ka ʻae ʻia.
Additional Information
Inā ʻoe e koi hou aku i ka ʻike e pili ana i nā DTA hou ma waena o UK a me nā Crown Dependencies, e ʻoluʻolu e kamaʻilio i kāu kamaʻilio maʻamau Dixcart a i ʻole i ke keʻena Dixcart ma Guernsey. ʻōlelo aʻoaʻo.guernsey@dixcart.com aiʻole ma ka Mokupuni o Man: ʻōlelo aʻoaʻo.iom@dixcart.com.
ʻO Dixcart Trust Corporation Limited, Guernsey: ʻO kahi laikini piha piha i hāʻawi ʻia e ke Kōmike Lawelawe Kālā Guernsey. ʻO ka helu ʻoihana inoa ʻo Guernsey: 6512.
ʻO Dixcart Management (IOM) Limited kahi laikini ʻia e ka ʻAle of Man Financial Services Authority.
