Nā Koina Pono ma ka Mokupuni o Man a me Guernsey - Kūpono anei ʻoe?
kāʻei kua
Ma 2017, ua ʻimi ʻo ka European Union ("EU") Code of Conduct Group (ʻauhau ʻauhau) ("COCG") i nā kulekele ʻauhau o kahi nui o nā ʻāina non-EU, e like me ka Isle of Man (IOM) a me Guernsey, kūʻē ke kumumanaʻo o nā "hoʻokele ʻauhau maikaʻi" o ka transparency ʻauhau, ʻauhau kūpono a me nā anti-Base Erosion and Profit Shifting ("BEPS") nā ana.
ʻOiai ʻaʻohe hopohopo o ka COCG me ka hapa nui o nā kumumanaʻo o ke aupuni ʻauhau maikaʻi e pili ana i ka IOM a me Guernsey a me kekahi mau mana ʻē aʻe e pili ana i nā loaʻa ʻoihana i nā helu zero a kokoke paha i ka zero, a ʻaʻohe o kā lākou ʻauhau ʻauhau ʻoihana. nā hopohopo e pili ana i ka nele o ke koi waiwai o ka waiwai no nā mea e hana ana i ka ʻoihana ma a ma o kēia mau mana.
A ʻo kahi hopena, i Nowemapa 2017 ka IOM a me Guernsey (me nā mana ʻē aʻe ʻē aʻe) i hoʻohiki i kēia mau hopohopo. Ua hōʻike ʻia kēia kūpaʻa iā ia iho ma ke ʻano o nā Koi ʻIke i ʻae ʻia ma 11 December 2018. Pili ke kānāwai i nā wā helu kālā e hoʻomaka ana ma hope a ma hope paha o 1 Ianuali 2019.
ʻO nā Crown Dependencies (i wehewehe ʻia me ka IOM, Guernsey a me Jersey), ua hoʻopuka i ke alakaʻi hope loa ("Kuhi Alakaʻi"), e pili ana i nā Koi Pono ma 22 Nowemapa 2019, e hoʻohui i nā palapala nui i hoʻopuka ʻia i Kēkēmapa 2018.
He aha nā rula waiwai waiwai?
ʻO ke koi nui o nā Rula Substance kahi Isle of Man a i ʻole Guernsey (i kapa ʻia i kēlā me kēia me he "Island") pono kahi hui noho ʻauhau, no kēlā me kēia manawa helu kālā e loaʻa ai kahi loaʻa kālā mai kahi ʻāpana kūpono, "lawa ka waiwai" i kona mana.
Pili nā lālā kūpono
- hui panakō
- Insurance
- moku
- Mālama kālā (ʻaʻole pili kēia i nā ʻoihana ʻo Collective Investment Vehicles)
- Kālā hoʻolimalima & hoʻolimalima
- ke keʻena luna
- Nā kikowaena hāʻawi a me nā lawelawe
- ʻO nā ʻoihana e paʻa pono ana; a
- Manaʻo Manaʻo (no ia mau koi kikoʻī i ka makaʻu nui
Ma kahi pae kiʻekiʻe, ʻo nā ʻoihana me nā loaʻa o nā lālā e pili ana, ʻē aʻe ma mua o nā ʻoihana pono kaulike, e loaʻa ka lako pono i ka Mokupuni, inā alakaʻi ʻia a alakaʻi ʻia lākou i ka mana, alakaʻi i nā hana e loaʻa kālā loaʻa ("CIGA") i ka mana. a loaʻa i nā kānaka kūpono, nā wahi a me nā lilo i ka mana.
ʻO ke 'alakaʻi a mālama ʻia ʻana i ka Mokupuni' ʻokoʻa ia mai ka hōʻike noho o ka 'hoʻokele a me ka kaohi'.
Pono nā ʻoihana e hōʻoia i ka nui o nā hālāwai o ka papa * mālama ʻia a hele aku i ka mokupuni pili e hōʻike i ka waiwai o ka ʻoihana. ʻAʻole pili kēia koi i nā hālāwai āpau e mālama ʻia ma ka mokupuni pili. ʻO nā mea nui o ka noʻonoʻo e kū i kēia hōʻike:
- ke alapine o nā hālāwai - pono e lawa pono i nā pono ʻoihana o ka ʻoihana;
- ke ʻano o ka hele ʻana o nā luna i nā hālāwai o ka papa - pono e noho kino kahi kōlapa ma ka Mokupuni a ua ʻōlelo nā luna ʻauhau e noho kino ka hapanui o nā luna. Eia kekahi, manaʻo ʻia nā alakaʻi e hele kino i ka hapanui o nā hālāwai;
- pono i ka papa ke ʻike ʻenehana kūpono a me ka ʻike;
- Pono e hoʻoholo i nā hoʻoholo a me nā hoʻoholo koʻikoʻi ma nā hālāwai o ka papa.
* Pono nā minuke papa ma ka liʻiliʻi, hōʻike i nā hoʻoholo kuhi hewa i loko o ka hālāwai i mālama ʻia ma kahi kūpono. Inā ʻaʻole hana ka papa hoʻokele, i ka hana, i nā kī nui, e nānā nā luna ʻauhau e hoʻomaopopo i ka mea nāna e hana, a ma hea.
Nā hana e loaʻa ai nā kumu waiwai nui (CIGA)
- t nā CIGA āpau i helu ʻia i nā Kumukānāwai pili pili ʻāina e pono e hoʻokō ʻia, akā ʻo kēlā mau mea, pono e hoʻokō i nā koina lāʻau.
- ʻO kekahi mau keʻena o hope e like me IT a me ke kākoʻo moʻohelu kālā ʻaʻole nā CIGA.
- Ma ka laulaha, ua hoʻolālā ʻia nā pono o ka mea e mahalo ai i nā hiʻohiʻona kūwaho, ʻoiai kahi e hoʻouna ʻia ai nā CIGA e pono nō e hoʻokō ʻia i ka mokupuni a e mālama pono ʻia.
Kūpono Kino kūpono
- Hōʻike ʻia e ka loaʻa ʻana o nā limahana kūpono, nā wahi a me nā lilo o ka mokupuni.
- He hana maʻamau ka hiki ke hōʻike ʻia ke kino ma o ka hāʻawi ʻana i waho i kahi luna hoʻomalu mokupuni a i ʻole lawelawe lawelawe ʻoihana, ʻoiai ʻaʻole hiki i nā mea hāʻawi ke helu pālua i kā lākou kumuwaiwai i hāʻawi ʻia.
He aha ka ʻike e koi ʻia ai e hāʻawi ʻia?
Ma ke ʻāpana o ke kaʻina hana ʻauhau loaʻa kālā, e koi ʻia nā ʻoihana e hāpai nei i nā hana e pili ana e hāʻawi i ka ʻike aʻe:
- ʻoihana / ʻano loaʻa, i mea e ʻike ai i ke ʻano o ka hana e pili ana;
- ka nui a me ke ʻano o ka loaʻa kālā ma o ka hana kūpono - ʻo kēia ka helu huliau mai nā hōʻike kālā;
- ka nui o nā lilo hana e ka hana e pili ana - e lilo kēia i ka hoʻolilo hana o ka ʻoihana mai nā hōʻike kālā, me ka hoʻokaʻawale ʻole i ke kapikala.
- nā kikoʻī o nā wahi - ka helu wahi ʻoihana;
- helu o nā limahana (kūpono), e kuhikuhi ana i ka helu o nā mea like manawa piha;
- ka hōʻoia o ka Core Income Generating Activities (CIGA), alakaʻi ʻia no kēlā me kēia hana e pili ana;
- hōʻoia inā ua hoʻouna ʻia i waho kahi CIGA a inā pili pono i nā kikoʻī.
- nā hōʻike kālā; a
- waiwai puke net o nā waiwai hiki ke ʻike ʻia.
Aia pū ke kānāwai i kēlā me kēia Mokupuni i nā mana kikoʻī e noi ai i ka ʻike hou aku e pili ana i nā ʻike waiwai i hāʻawi ʻia a i ʻole ka hoʻihoʻi ʻauhau loaʻa.
ʻAe ke kānāwai i nā luna ʻauhau loaʻa e nīnau i ka hoʻihoʻi ʻauhau kālā a kahi ʻauhau hui, hāʻawi ʻia ka leka hoʻomaopopo o ka nīnau i loko o 12 mau mahina o ka loaʻa ʻana o ka hoʻihoʻi ʻauhau loaʻa, a i ʻole hoʻololi i kēlā hoʻihoʻi.
ʻAʻole hoʻokō
He mea nui nō ia, e hoʻomau ka poʻe kūʻai i ka nānā ʻana i ka hana o ka ʻoihana e hōʻoia i ka mālama mau ʻana i nā koina lāʻau, no ka mea ʻaʻole hiki i kahi ʻoihana ke hoʻokolohua i ka lāʻau i hoʻokahi makahiki akā hāʻule i ke aupuni i kekahi makahiki e hiki mai ana.
Hiki ke kau ʻia nā hoʻopaʻi me nā hoʻopaʻi ma waena o £ 50k a me £ 100k no kahi hewa mua, me nā hoʻopaʻi kālā hou aʻe no ka hewa hou. Eia hou, kahi a ka Luna Helu i manaʻo ai ʻaʻohe hiki ke kūpono o kahi hui e hālāwai ana me nā koi o ka lāʻau, e ʻimi paha ʻo ia e hōʻoki ka ʻoihana i ka papa inoa.
Hiki iā ʻoe ke haʻalele i kahi noho ʻauhau ma ka mokupuni?
I ka mokupuni ʻo Man, no ka laʻana, inā, e like me ka manawa pinepine, ʻo ia ʻoihana ʻoiaʻiʻo he kamaʻāina ʻauhau ma kahi ʻē (a hoʻopaʻa inoa ʻia e like me ia), hiki i ka papa hoʻokele ke koho (ma waena o ka ʻāpana 2N (2) ITA 1970) mālama ʻia ma ke ʻano he kamaʻāina ʻauhau ʻole IOM. ʻO kēia ke kumu e pau lākou i ka ʻauhau ʻauhau ʻoihana IOM a ʻaʻole pili ka ʻĀina i kēlā mau ʻoihana, ʻoiai e mau ana ka ʻoihana.
ʻĀlelo ka ʻĀpana 2N (2) ʻaʻole kahi kamaʻāina e noho ana ma ka mokupuni ʻo Man inā hiki ke hōʻoia ʻia e ʻoluʻolu ai ka Luna Helu:
(a) mālama a mālama ʻia kāna ʻoihana ma waena o ka ʻāina i kahi ʻāina ʻē aʻe; a
(b) noho ia no nā kumu ʻauhau ma lalo o ke kānāwai o ka ʻāina ʻē aʻe; a
(c) kekahi -
- he kupa no nā kumu ʻauhau ma lalo o ke kānāwai o ka ʻāina ʻē ma lalo o ka ʻaelike ʻauhau ʻelua ma waena o ka mokupuni ʻo Man a me ka ʻāina ʻē aʻe kahi e pili ai kahi ʻōlelo pili. a i ʻole
- ʻo ke kumukūʻai kiʻekiʻe loa e ʻauhau ʻia ai kēlā me kēia ʻoihana ma nā ʻāpana o kāna loaʻa kālā ma ka ʻāina ʻē he 15% a ʻoi paha; a
(d) aia kekahi kumu kūʻai kālepa bona fide no kona kūlana noho i loko o ka ʻāina ʻē, kahi i kū ʻole ʻia ai ke kūlana e ka makemake e hōʻalo a hōʻemi paha i ka ʻauhau loaʻa kālā ʻo Isle of Man no kekahi kanaka. ”
I Guernsey, e like me ka Isle of Man, inā ʻo kahi ʻoihana a hiki ke hōʻike he kamaʻāina ʻauhau ia ma nā wahi ʻē aʻe, a laila hiki iā ia ke faila i kahi '707 Company Requesting Non Tax Resident Status', e hoʻokuʻu ʻia ai mai ka hoʻokō ʻana i nā koina waiwai.
ʻO Guernsey a me ka Mokupuni o Man - Pehea e hiki ai iā mākou ke kōkua?
He keʻena ʻo Dixcart ma Guernsey a me ka mokupuni ʻo Man a kamaʻilio piha me kēlā me kēia me nā ana i hoʻokō ʻia i loko o kēia mau mana a ke kōkua nei i kāna mea kūʻai aku e hōʻoia i ka hoʻokō ʻia o nā koi i ka pono.
Inā ʻoe e koi hou aku i ka ʻike e pili ana i ka waiwai o ka waiwai a me nā ana i lawe ʻia e ʻoluʻolu e kelepona iā Steve de Jersey i kā mākou keʻena ʻo Guernsey: ʻōlelo aʻoaʻo.guernsey@dixcart.com, a i ʻole ʻo David Walsh ma ke keʻena ʻo Dixcart ma ka Isle of Man e pili ana i ka hoʻohana ʻana i nā lula waiwai ma kēia mana: ʻōlelo aʻoaʻo.iom@dixcart.com
Inā he nīnau nui kāu e pili ana i ka waiwai waiwai e ʻoluʻolu hoʻokaʻaʻike: aʻoaʻo@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 ka laikini e ka Isle of Man Financial Services Authority.
