Nkwekọrịta ịtụ ụtụ ọhụrụ ọhụrụ: Saịprọs na Netherlands

  • Publication 14 December 2023

  • | Reference IN747

Cyprus na Netherlands bụ nkwekọrịta ụtụ isi okpukpu abụọ

Na nke mbụ n'akụkọ ihe mere eme nke Republic of Saịprọs na Alaeze Netherlands, nkwekọrịta ụtụ isi abụọ malitere na 30.th June 2023 na ndokwa ya dị ka site na 1 Jenụwarị 2024 gaa n'ihu.

Edemede a na-emelite ndetu anyị ewepụtara na June 2021, gbasara mmezu nke Nkwekọrịta Ụtụ Isi Abụọ, na 1.st June 2021.

Isi ihe nke nkwekọrịta ụtụ isi okpukpu abụọ

Nkwekọrịta a gbadoro ụkwụ na Nkwekọrịta Model OECD maka mkpochapụ nke ụtụ isi okpukpu abụọ na ego mbata yana n'isi ego ma tinye ụkpụrụ niile kacha nta nke omume megidere nbibi na ngbanwe uru (BEPS) gbasara nkwekọrịta abụọ.  

Ụtụ Ụtụ akwụsị

Nkeji - 0%

Enweghị ụtụ isi ejidere (WHT) na nkesa ma ọ bụrụ na onye nnata / onye nwe ya bara uru bụ:

  • ụlọ ọrụ na-ejide ma ọ dịkarịa ala 5% nke isi obodo nke ụlọ ọrụ na-akwụ ụgwọ nkesa n'ime ụbọchị 365 ma ọ bụ
  • ego ezumike nka amara ama nke a na-ahapụkarị n'okpuru iwu ụtụ isi ụlọ ọrụ nke Saịprọs

WHT n'okwu ndị ọzọ niile agaghị agafe 15% nke oke nke nkwekọrịta.

Mmasị - 0%

Enweghị ụtụ isi nkwudo na ịkwụ ụgwọ ọmụrụ nwa ma ọ bụrụhaala na onye nnata bụ onye nwe uru nke ego ahụ.

Ezinụlọ - 0%

Enweghị ụtụ isi nkwudo na ịkwụ ụgwọ ụgwọ eze ma ọ bụrụhaala na onye nnata bụ onye nwe uru nke ego ahụ.

Isi Obodo Gains

A na-atụ ụtụ isi ego na-enweta site na mkpofu nke mbak naanị na obodo obibi nke alienator.

Ụfọdụ ewepu na etinyere.

Mwepu ndị a metụtara:

  1. Enwere ike ịtụ ụtụ isi ego na-enweta site na mkpofu nke mbak ma ọ bụ mmasị ndị yiri ya nke na-enweta ihe karịrị 50% nke uru ha ozugbo ma ọ bụ na-apụtaghị ìhè site na ihe onwunwe efu dị na steeti nkwekọrịta ọzọ, na steeti ọzọ.
  2. Enwere ike ịtụ ụtụ isi ego na-enweta site na mkpofu nke mbak ma ọ bụ mmasị ndị yiri ya nke na-enweta ihe karịrị 50% nke uru ha ozugbo ma ọ bụ na-apụtaghị ìhè site na ụfọdụ ikike/ihe onwunwe dị n'ụsọ mmiri metụtara nyocha nke oke osimiri ma ọ bụ ala ala ma ọ bụ ihe onwunwe ha sitere na nke dị na steeti nkwekọrịta ọzọ. na steeti ọzọ.

Nnwale Nzube Isi (PPT)

DTT na-agụnye OECD/G20 Base Erosion and Profit Shifting (BEPS) Project Action 6

PPT, nke bụ ọkọlọtọ kacha nta n'okpuru ọrụ BEPS. PPT na-enye na agaghị enye uru DTT, n'okpuru ọnọdụ, ma ọ bụrụ na ịnweta uru ahụ bụ otu n'ime ebumnuche bụ isi nke nhazi ma ọ bụ azụmahịa.

Ozi Mgbakwunye

Ọ bụrụ na ịchọrọ ịmatakwu ka DTT n'etiti Saịprọs na Netherlands ga-esi baara uru biko kpọtụrụ ụlọ ọrụ Dixcart dị na Saịprọs: advice.cyprus@dixcart.com ma ọ bụ kọntaktị Dixcart gị na-emebu.

Laghachi na Ndepụta