Kuikahi ʻauhau ʻelua hou: Kupero a me Nekelana

  • ka paʻi 14 December 2023

  • | Reference IN747

Kuʻikahi ʻauhau ʻelua ʻo Cyprus a me Netherlands

No ka manawa mua ma ka moʻolelo o ka Repubalika o Kupero a me ke Aupuni o Netherlands, ua hoʻomaka ʻia kahi Kuʻikahi Auhau Palua ma 30.th Ua pili ʻo Iune 2023 a me kāna mau ʻōlelo mai ka 1 Ianuali 2024 ma luna.

Hoʻopuka kēia ʻatikala i kā mākou leka i hoʻopuka ʻia ma Iune 2021, e pili ana i ka hoʻokō ʻana i kahi Kuʻikahi Auhau Pālua, ma 1st Iune 2021.

Nā mea nui o ke Kuikahi Auhau Palua

Hoʻokumu ʻia ke Kuʻikahi ma ka OECD Model Convention for the Elimination of Double Taxation on Income and on Capital a hoʻokomo i nā kūlana haʻahaʻa a pau o ka Actions against Base Erosion and Profit Shifting (BEPS) e pili ana i nā ʻaelike pili ʻelua.  

Uku Auhau Kaohi

Māhele - 0%

ʻAʻohe ʻauhau ʻauʻa (WHT) ma luna o nā ʻāpana inā ʻo ka mea loaʻa / mea waiwai:

  • he hui e paʻa ana ma ka liʻiliʻi o 5% o ke kapikala o ka hui e uku ana i nā ʻāpana i loko o kahi lā 365 a i ʻole
  • he waihona penikala i ʻike ʻia i hoʻokuʻu ʻia ma lalo o ke kānāwai ʻauhau loaʻa kālā o Cyprus

ʻO ka WHT i nā hihia ʻē aʻe āpau ʻaʻole e ʻoi aku ma mua o 15% o ka nui o ka hoʻokaʻawale.

Hoihoi - 0%

ʻAʻohe ʻauhau ʻauʻa ma ka uku ʻana i ka ukupanee inā ʻo ka mea loaʻa ka mea pono o ka loaʻa.

Nā Royalty - 0%

ʻAʻohe ʻauhau ʻauʻa ma ka uku ʻana i nā uku aliʻi inā ʻo ka mea loaʻa ka mea pono o ka loaʻa.

Nā Loaʻa Kālā

ʻO ka loaʻa kālā i loaʻa mai i ka hoʻolilo ʻana i nā ʻāpana e ʻauhau wale ʻia ma ka ʻāina i noho ai ka alienator.

Pili kekahi mau hoʻokuʻu.

Hoʻopili nā hoʻokuʻu ma lalo nei:

  1. Hiki ke ʻauhau ʻia ma kēlā Mokuʻāina ʻē aʻe nā kālā kālā i loaʻa mai ka hoʻolilo ʻana i nā ʻāpana a i ʻole nā ​​​​uku like ʻole ma mua o 50% o ko lākou waiwai.
  2. Hiki ke ʻauhau ʻia nā kālā kālā ma muli o ka hoʻolilo ʻana i nā ʻāpana a i ʻole nā ​​kuleana like e loaʻa ana ma mua o 50% o ko lākou waiwai mai kekahi kuleana/waiwai o waho e pili ana i ka ʻimi ʻana i ke kai a i ʻole ka ʻāina a i ʻole ko lākou waiwai kūlohelohe i ka mokuʻāina ʻē aʻe. ma kela Mokuaina.

ʻO ka hoʻāʻo kumu kumu (PPT)

Hoʻokomo ka DTT i ka papahana OECD/G20 Base Erosion and Profit Shifting (BEPS) Project Action 6

PPT, ʻo ia ka palena haʻahaʻa ma lalo o ka papahana BEPS. Hāʻawi ka PPT ʻaʻole e hāʻawi ʻia kahi pōmaikaʻi DTT, ma lalo o nā kūlana, inā ʻo ka loaʻa ʻana o kēlā pōmaikaʻi kekahi o nā kumu nui o kahi hoʻonohonoho a i ʻole kālepa.

Additional Information

Inā makemake ʻoe i ʻike hou aʻe e pili ana i ka pono o ka DTT ma waena o Cyprus a me Netherlands e ʻoluʻolu e kelepona i ke keʻena Dixcart ma Cyprus: advice.cyprus@dixcart.com a i ʻole kāu leka uila maʻamau ʻo Dixcart.

Hoʻi i ka papa inoa