Kukhazikitsidwa kwa Makampani ku UK

Chifukwa chiyani mukugwiritsa ntchito kampani yaku UK?

Boma la UK lakhazikitsa zosintha zambiri kuti misonkho yaku UK ipikisane. Izi zapangitsa kuti makampani obwezeretsa ku UK abwerere, kubwezeretsanso ntchito ndikupanga kafukufuku wakukula waku UK (R&D).

Mabungwe aku United Kingdom (UK) ali ndi mbiri yolemekezeka yapadziko lonse lapansi ndipo atha kugwiritsidwa ntchito misonkho moyenera pochita malonda pamalire komanso ngati makampani ogwirira ntchito padziko lonse lapansi.

Zitsanzo zamomwe mabungwe aku UK angagwiritsidwe ntchito zafotokozedwa pansipa:

Makampani Okhazikika ku UK

Kuyambira 1 Epulo 2017 msonkho wamakampani wakhala 19%.

Pali zopereka mowolowa manja za R & D ndi mabungwe ang'onoang'ono komanso apakatikati. Mpumulo wa msonkho pa R & D yovomerezeka ndi 230%. Izi zikutanthauza kuti pa £ 100 iliyonse yogwiritsidwa ntchito pa R & D mutha kufunsa kuti misonkho ingachotsedwe pa $ 230.

Kampani ikamapeza phindu chifukwa chogwiritsa ntchito zinthu zomwe zingapangidwe phindu lawo limatha kubweza msonkho wa 10% osati pamisonkho yanthawi zonse yamakampani.

Malamulo a Kampani Yogulitsa Zakunja ku UK asinthidwa ndi cholinga choti misonkho yaku UK ipikisane ndi mayiko ena.

Palibe okhomera misonkho pazogawana zomwe UK amapereka ndi makampani.

Makampani Ogwira UK

UK ili ndi mwayi wotenga nawo gawo pazopeza zakunja. Momwe zimakhalira ndi izi zimasiyana kutengera ngati kampaniyo ndi yaying'ono kapena yayikulu.

Chifukwa chakumasulidwa kumeneku madandaulo akunja sangaperekedwe misonkho ku UK ikalandiridwa ndi makampani okhala ku UK. Pomwe malamulo okhululukidwa sakugwira ntchito, ndalama zakunja zomwe kampani yaku UK imalandila zizikhala ndi misonkho yaku UK, koma chithandizo chidzaperekedwa pamisonkho yakunja kuphatikiza misonkho yomwe kampani yaku UK imayang'anira 10% yamakampani akunja.

Palibe msonkho wamsonkho womwe ungaperekedwe pakampani yamalonda ndi membala wa gulu lazamalonda, malinga ndi zofunikira zochepa. Izi zikukhudzana ndi kutaya zonse kapena zina zazogawana kwambiri pakampani ina yamalonda, kapena kutaya kampani yogulitsa kapena yaying'ono.

UK Limited Partnerships (UK LLP)      

Mgwirizano wokhala ndi ngongole zochepa ku UK ndi bungwe lolembetsa lokhalo lomwe lili ndi adilesi ku United Kingdom. Palibe vuto lililonse lomwe limagwera membala wa LLP pamgwirizano kapena ngongole za LLP.

Malingana ngati UK LLP imagwira ntchito yogulitsa, mwachitsanzo, kuchita bizinesi ndi cholinga chopeza phindu, mamembalawo amalandila msonkho ngati kuti ndi anzawo. Mnzake yemwe sakukhala naye ku UK sangakhale ndi ngongole yamsonkho waku UK pazopeza zomwe sizili ku UK.

Chifukwa chake ngati UK LLP ili ndi anzawo omwe siaku UK ndipo akuchita nawo malonda omwe si a UK (omwe amachitika kunja kwathunthu kwa UK), sipadzakhala misonkho yaku UK kwa mamembala awo.

Makampani Osakhala M'nyumba

Kampani yomwe sikukhala ku UK ndiyomwe imaphatikizidwa ku UK koma imadziwika kuti ikukhala kudziko lina. Izi zimachitika kayendetsedwe kabwino ka kampani mdziko lina lomwe lili ndi Mgwirizano wa Misonkho iwiri (DTA) ndi UK. DTA ikuyenera kunena kuti dziko lomwe kampaniyo ikukhalamo ndi momwe kasamalidwe koyenera kamayendetsedwera.

Mwayi wamtengo wapatali wokonzekera misonkho umaperekedwa pomwe pali mapangano ndi mayiko omwe amapereka misonkho yotsika, monga Cyprus, The Netherlands, Portugal ndi Switzerland. Malta imaperekanso mwayi wofananira chifukwa chamachitidwe achi Malta obweza misonkho.

Makampani aku UK omwe amatha kupeza satifiketi yakukhala ndiulamuliro ku amodzi mwa mayiko awa sakhala ndi msonkho wa UK kupatula womwe umachokera ku UK omwe amapeza ndalama.

Kampani yomwe sikukhala ku UK, motero, imapereka ulemu komanso wodalirika pamalamulo, komanso misonkho yotsika, kutengera mgwirizano womwe agwiritsa ntchito.

Kukhazikitsidwa kwa Makampani ku UK 

Zambiri zimafotokozedwa pansipa, zikufotokoza za momwe makampani aku UK amapangidwira ndi kuwongolera, monga momwe zilili mu Companies Act 1985 and Companies Act 2006, yomwe ikugwira ntchito pano.

  1. Kuphatikiza

Kuphatikiza nthawi zambiri kumatenga masiku asanu ogwira ntchito, ngakhale kuphatikiza tsiku lomwelo ndikotheka kulipirira zina.

  1. magawo

Zogawana zawerengedwa ndipo kaundula wa omwe amagawana nawo masheya amasungidwa kuofesi yolembetsedwa.

  1. Ogawa

Ogawana m'modzi m'modzi amafunikira pakampani yopanda malire. Palibe owerengera ochulukirapo.

  1. Ofesi Yovomerezeka

Ofesi yolembetsedwa imafunikira ku UK ndipo imatha kuperekedwa ndi Dixcart.

  1. misonkhano

Palibe choletsa malo amisonkhano.

  1. nkhani

Maakaunti amaaka pachaka ayenera kukonzekera ndikukasungidwa ku Companies House. Kampani itha kukhala ndi mwayi wofufuzira ngati ikwaniritsa zifukwa ziwiri izi:

  • Kutuluka kwapachaka kosapitilira $ 2million.
  • Katundu wopanda mtengo wopitilira $ 5.1
  • Ogwira ntchito 50 kapena ochepera.

Kubweza Kwachaka kuyenera kutumizidwa chaka chilichonse.

  1. Dzina Lakampani

Kungasankhidwe dzina lililonse, bola lingafanane, kapena likufanana ndi, dzina lina lililonse la kampani lomwe likugwiritsidwa ntchito pano. Mawu ena, komabe, monga 'Gulu' ndi 'Mayiko' amafunikira chilolezo chapadera.

  1. Misonkho

"Mtengo waukulu" wamisonkho yamakampani ukuwonetsedwa patebulo pansipa.

 Mlingo waukulu
Chaka Chachuma mpaka 31 Marichi 202019%

Ngati mungafune zambiri zokhudzana ndi kapangidwe ka makampani ku UK ndi ndalama zolipiridwa ndi Dixcart, lemberani malangizo.uk@dixcart.com

Chonde onaninso wathu Ntchito Zothandizira Kampani tsamba kuti mumve zambiri.

Zasinthidwa: Novembala 2019

Kukhazikitsidwa kwa Makampani ku Isle of Man - Companies Act 2006

N 'chifukwa Chiyani Tiyenera Kugwiritsa Ntchito Chisumbu cha Man?

Makampani a Isle of Man amapindula ndi mtengo wamsonkho pa malonda ndi ndalama zomwe mumapeza. Amathanso kulembetsa VAT, ndipo mabizinesi ku Isle of Man amathandizidwa ndi ena onse a EU pazolinga za VAT ngati kuti ali ku UK.

Makampani a Isle of Man chifukwa chake ndi othandiza kwambiri kwa:

  • Kusunga magawo azachuma ndi kutenga nawo mbali m'makampani ena. Izi ndichifukwa cha kuchepa kwa misonkho pazinthu zotere komanso kusowa kwa misonkho pamalipiro a kampaniyo.
  • Investment ya Moody - London 16 Novembala 2019 - chiwongola dzanja cha Isle of Man ndi Aa2 yoyipa, yofanana ndi United Kingdom. Maganizo olakwika pamalingaliro a IoM akuwonetsa malingaliro a Moody kuti kayendetsedwe kake ka ngongole yaku UK akupitilizabe kukhudza mbiri ya IoM, chifukwa cha kulumikizana kwapafupi, chuma ndi kulumikizana kwachuma pakati pa madera awiriwa. A Moody adazindikira kuti kulimba mtima kwa IoM ndiye chuma champhamvu pachilumbachi. Chuma chambiri kwambiri chimapereka chinsinsi pothana ndi ziwopsezo, ndipo IoM ili ndi mbiri yayitali yakukula kwa GDP, mopanda kusinthasintha. Ndondomeko zachuma zikuyang'ana kutsogolo komanso mwanzeru, zikuwonetsedwa ndi ndalama zazikulu zomwe zakhala zikupezeka zaka zambiri.
  • Kugulitsa mkati mwa EU. Chifukwa cha misonkho ya zero pamisonkho yokhoza kugulitsa komanso kutha kubwereza nambala ya VAT yolandila EU.
  • Kusunga katundu waku UK. Pazifukwa za VAT UK ndi Isle of Man amachitiranso chimodzimodzi.
  • Makampani a Isle of Man omwe akufuna kubwereka ndalama kumabanki amapindula chifukwa chokhala muulamuliro woyenera wokhala ndi kaundula waboma wanyumba ndi zolipiritsa zina.
  • Isle of Man ndi omwe asainirana nawo Msonkhano ku Paris pa Patents ndi Zizindikiro, chifukwa chake makampani ambiri azamakhazikika ku Isle of Man.

Mfundo zazikuluzikulu pamwambapa zikuwonetsa zina mwazifukwa zomwe makampani a Isle of Man amagwiritsa ntchito. Chonde dziwani kuti si mndandanda wazifukwa zogwiritsa ntchito makampani amenewa.

Mapangidwe Amakampani ku Isle of Man 

Makampani a Isle of Man pakadali pano akhoza kupangidwa ndikuwongoleredwa pansi pa Machitidwe awiri osiyana.

Lamuloli likulongosola mapangidwe ndi kayendetsedwe ka makampani omwe ali mu Isle of Man Companies Act ya 2006 ("lamuloli”). Chidziwitso chachiwiri chaulamuliro chikupezeka mwatsatanetsatane makampani omwe amayendetsedwa ndi Isle of Man Companies Act of 1931 (as amended). Chonde pemphani cholemba chachiwirichi ngati mukufuna kuganizira mitundu yonse ya kampani ya Isle of Man.

  1. Kuphatikiza

Kuphatikizidwa kokhazikika kwa kampani kumachitika mkati mwa maola 48 chiphaso cha zikalata ku Isle of Man Registry, komabe ndalama zowonjezera zimaphatikizidwa mu maola awiri kapena "mukadikirira".

  1. Dzina Lakampani

Dzinalo liyenera kuvomerezedwa ndi Makampani Registry. Kampani ikhoza kukhala ndi dzina lotha mu izi:

  • Corporation
  • Corp
  • Kuphatikizidwa
  • Inc
  • Zochepa
  • Ltd
  • Kampani ya Public Limited
  • PLC
  1. capitalization

Kampani itha kuphatikizidwa ndi gawo limodzi, lomwe lingakhale ndi mtengo wofanana ndi zero. Chifukwa chake palibe ndalama zochepa zomwe zimagwiritsidwa ntchito.

  1. Ogawa

Makampani amatha kuphatikizidwa ndi ogawana m'modzi m'modzi. Ogawana nawo ayenera kujambulidwa kwa omwe adalembetsa kampaniyo.  

       5. Ogawana Nawo

Izi ndizololedwa ndipo zitha kuperekedwa ndi Dixcart.

  1. Chiwerengero Chochepa cha Atsogoleri

Chiwerengero chochepa cha owongolera ndi amodzi. Atsogoleri sayenera kukhala ku Isle of Man. Akuluakulu Amakampani ndi ololedwa. Kuphatikiza apo munthu wachilengedwe m'modzi amatha kukhala Director wa kampani ya 2006. 

  1. mlembi

Palibe chofunikira kwa mlembi wa kampani.

  1. Wobvomerezeka Agent

Wolembetsa amafunika ndipo atha kukhala Isle of Man omwe ali ndi zilolezo zothandizirana ndi makampani.

  1. Kubweranso pachaka

Pakufunika kuti mupereke fayilo yobwezera pachaka.

  1. Msonkhano Wachigawo Wapachaka

Palibe chifukwa chochitira msonkhano wapachaka. 

  1. nkhani

Pakufunika kuti "tisunge zolemba zodalirika zowerengera" zomwe:

  • fotokozani molondola zomwe kampani idachita; ndipo
  • thandizani momwe ndalama zikuyendera pakampani kuti zitsimikizidwe molondola nthawi iliyonse; ndipo
  • lolani kuti ndalama zizikonzedwa.

Zolemba pakaundulidwe ziyenera kusungidwa kuofesi ya kampani yolembetsedwa kapena malo ena omwe owongolera kampaniyo angaganize. Pomwe zolemba sizikusungidwa kuofesi ya wothandizirayo, kampaniyo iyenera kupereka kwa olembetsedwa zolembedwa zakomwe kuli malipoti ndi zolembedwazo mosadutsa miyezi 12.

Palibe chifukwa chokonzekera malipoti azachuma komabe membala aliyense kapena director wa kampaniyo nthawi iliyonse angafune kuti malipoti azachuma akonzedwe pomwe kampaniyo sinakonzekere malipoti kwa miyezi 18. Zolemba zilizonse zomwe zakonzedwa, ziyenera kugwirizana ndi nthawi yotsatira kutha kwa nyengo yachuma yomwe malipoti am'mbuyomu akukhudzana, kapena ngati kulibe ndalama zam'mbuyomu kuyambira pomwe kampani idaphatikizidwa. Zolemba zoyambirira zomwe zakonzedwa ziyenera kusungidwa kuofesi ya kampani yolembetsa.

  1. Audit

Kampani ndi yaufulu kusankha wowerengetsa ndalama ngakhale kuti zachitetezo cha kampaniyo zidalembedwa kapena kuvomerezedwa kuti azigulitsa pamsika wamsungidwe kapena kusinthana, kampaniyo iyenera kusankha wowerengetsa ndalama. Wowerengetsa aliyense ayenera kukhala woyenerera bwino malinga ndi Lamuloli.

  1. Misonkho

Kubweza msonkho kuyenera kukonzedwa ndikuperekedwa ku Isle of Man Treasury.

Makampani onse a Isle of Man tsopano akuwoneka ngati makampani okhalamo. Makampani okhala misonkho amakhoma msonkho wa 0% pamalonda awo komanso ndalama zomwe amapeza. Ndalama zomwe zimapezeka panthaka ndi malo omwe ali ku Isle of Man zimakhomeredwa msonkho wa 10% ndipo mabanki amakhomeredwa msonkho kubizinesi yawo yaku banki pamtengo wa 10%.

  1. VAT

Isle of Man ili ndi mgwirizano wamalipiro ndi katundu ndi UK. Izi zikutanthauza kuti pa VAT, Customs, ndi ntchito zambiri za Excise, madera awiriwa amatengedwa ngati amodzi.

Pazolinga za VAT, kugulitsa mu EU kudzakhala kofanana ndi UK.

  1. Bukhu Lopindulitsa la Umwini ndi Wosankhidwa

Isle of Man imagwira Ntchito Yopanda Ubwino Wopanda Ufulu Wonse ndipo woyang'anira wosankhidwa amafunikira bungwe lililonse, ntchito yomwe Dixcart ingapereke. Kulembetsako kumangopezeka ndi mabungwe owongolera a Isle of Man ndi / kapena mabungwe azamalamulo kuti athandizidwe. Sipezeka kwa anthu onse.

Dixcart Management (IOM) Limited imavomerezedwa ndi Isle of Man Financial Services Authority

Kusintha 24.01.2020

Mwayi Wochepa Wogulitsa Misonkho

Mwayi Wotsika Mtengo Wogulitsa Misonkho Pogwiritsa Ntchito: Kupro ndi Malta, ndikugwiritsa ntchito UK ndi Cyprus

Ndikotheka kuti kampani iphatikizidwe muulamuliro umodzi ndikukhala kwina. Nthawi zina izi zimatha kubweretsa misonkho mokwanira.

Ndikofunikira nthawi zonse kuwonetsetsa kuti kampani ikuyendetsedwa bwino ndikuwongoleredwa kuchokera kumalamulo omwe akukhalamo.

Maulamuliro aku Cyprus, Malta ndi UK ali ndi mwayi wambiri wogulitsa misonkho, monga tafotokozera pansipa.

Ubwino Wopezeka Kampani Yakukhala ku Cyprus ku Malta

Makampani akunja omwe akufuna kukhazikitsa mabungwe ena ku Europe, mwachitsanzo kampani yopanga ndalama, ayenera kulingalira zokhazikitsa kampani yaku Cyprus ndikuyiyang'anira kuchokera ku Malta. Izi zitha kubweretsa kusakhoma misonkho kawiri pazomwe mungapeze zakunja.

Kampani yomwe ikukhala ku Cyprus imakhoma msonkho pa ndalama zapadziko lonse lapansi. Kuti kampani ikhale ku Cyprus iyenera kuyendetsedwa ndikuwongoleredwa kuchokera ku Cyprus. Ngati kampani sikhala ku Cyprus, Cyprus imangoyendetsa misonkho pazopeza zake ku Cyprus.

Kampani imadziwika kuti ikukhala ku Malta ngati ikuphatikizidwa ku Malta, kapena ngati kuli kampani yakunja, ngati ikuyang'aniridwa ndikuwongoleredwa kuchokera ku Malta.

Makampani akunja aku Malta amangokhomeredwa msonkho pa zomwe amapeza ku Malta ndi ndalama zomwe amabwezera ku Malta. Kupatula kwake ndi ndalama zomwe zimabwera chifukwa cha malonda, zomwe nthawi zonse zimawerengedwa kuti ndi ndalama zochokera ku Malta.

  • Pangano la Misonkho ya Malta-Cyprus lili ndi gawo lokhazikitsa tayi lomwe limafotokoza kuti malo okhala kampaniyo ndi komwe kuli oyang'anira. Kampani yaku Cyprus yomwe ili ndi malo oyang'anira ku Malta ikhala ku Malta ndipo chifukwa chake imangokhala ndi misonkho yaku Cyprus pazopeza zake ku Cyprus. Silipira msonkho wa ku Malta pazinthu zomwe sizili za Malta zomwe sizinatumizidwe ku Malta.

Ndikotheka kukhala ndi kampani yaku Cyprus yomwe ikukhala ku Malta yomwe imapeza phindu lopanda misonkho, bola ngati ndalamazo sizingaperekedwe ku Malta.

Ubwino Wopezeka ku UK Company Resident ku Cyprus

Makampani angapo akunja omwe akufuna kukhazikitsa kampani yogulitsa ku Europe amakopeka ndi UK, pazifukwa zingapo. Mu Epulo 2017, misonkho yamakampani ku UK idachepetsedwa kukhala 19%.

Kusangalala ndi misonkho yotsika kwambiri ikhoza kukhala cholinga.

Ngati sikofunikira kuyang'anira ndikuwongolera kampani yochokera ku UK, msonkho ungathe kutsitsidwa mpaka 12.5% ​​poyang'anira ndikuwongolera kampani yaku UK kuchokera ku Cyprus.

Pomwe kampani yaku UK ikukhala ku UK chifukwa chophatikizidwa, Mgwirizano wa UK-Cyprus Double Tax Treaty umati munthu, kupatula munthu m'modzi, amakhala m'mayiko onse omwe akuchita mgwirizano, bungweli limakhala lomwe likugwirizana momwe malo ake oyendetsera bwino ali.

  • Kampani yaku UK yomwe ili ndi malo oyang'anira bwino ku Cyprus chifukwa chake imangokhala ndi misonkho yaku UK pazomwe imapeza ku UK. Idzakhala yokhoma msonkho wa kampani yaku Cyprus pamalipiro ake apadziko lonse lapansi, pomwe msonkho wa kampani ku Cyprus pakadali pano ndi 12.5%.

Malo Ogwira Ntchito Oyang'anira ndi Kuwongolera

Zomwe zidatchulidwa pamwambapa zimadalira komwe kuyang'anira ndikuwongolera koyenera kumakhazikitsidwa m'malo ena kupatula mphamvu zophatikizira.

Kukhazikitsa malo oyang'anira oyang'anira ndi kuwongolera, kampani imayenera pafupifupi nthawi zonse:

  • Khalani ndi owongolera ambiri kuderalo
  • Kuchita misonkhano yonse ya bolodi muulamulirowo
  • Khazikitsani zisankho muulamulilo
  • Chititsani kuwongolera ndikuwongolera kuchokera kumalamulo amenewo

Ngati malo oyang'anira ndikuwongolera bwino akutsutsidwa, khothi liyenera kuganizira zolemba zomwe zasungidwa. Ndikofunikira kwambiri kuti zolembedwazi sizikuwonetsa kuti zisankho zenizeni zimapangidwa ndikuchitika kwina. Ndikofunikira kuti kasamalidwe ndi kasamalidwe kazichitidwe moyenera.

Kodi Dixcart Ingathandize Motani?

Dixcart imatha kukuthandizani motere:

  • Kuphatikizidwa kwa kampani ku Cyprus, Malta ndi UK.
  • Kupereka kwa owongolera akatswiri omwe ali oyenerera bwino kumvetsetsa bizinesi ya bungwe lililonse ndikuwongolera moyenera.
  • Kupereka kwa maofesi omwe ali ndi maakaunti athunthu, zovomerezeka ndi zothandizidwa ndi IT.

Zina Zowonjezera

Ngati mungafune kuti mumve zambiri chonde lemberani Robert Homem: malangizo.cyprus@dixcart.com, Peter Robertson: malangizo.uk@dixcart.com kapena kulumikizana kwanu kwa Dixcart.

Chonde onaninso wathu Ntchito Zogulitsa tsamba kuti mumve zambiri.

Idasinthidwa mu Okutobala 2018

Ukraine - Kusintha kwa Mapangano Awiri Amisonkho

Pa 30 Okutobala 2019, Ukraine idavomereza kusintha kwamipangano iwiri ya Misonkho (DTAs), mgwirizano ndi Kupro komanso mgwirizano ndi UK, motsatana.

Zoyenera kuchita zikachitika mmaiko obwezeretsana, mapanganowa akuyembekezeka kuyamba kugwira ntchito koyambirira kwa Januware 2020.

Ukraine: Pangano la Kupro 

Zosintha zazikulu ndi:

  • Kuchepetsa msonkho womwe umaletsedwera kuchokera ku 15% mpaka 10% (ngati kampani yomwe ikulipira siyiyenera kulandira ndalama zochepa).
  • Kusangalala ndi kuchepa kwa msonkho wa 5% pamalipiro magawo awiriwa akuyenera kukwaniritsidwa (poyamba inali imodzi mwazinthu ziwirizi):
  • Kampani yomwe imalipira msonkho imakhala ndi 20% yocheperako pakampani yomwe imagawa magawo; NDI
  • Mtengo wa ndalama zomwe zachitika (mwachindunji kapena mwachindunji) ndizochepera € 100,000.

Ukraine: Mgwirizano waku UK 

Zosintha zazikulu ndi:

  • Kuwonjezeka kuchokera ku 10% mpaka 15% pamisonkho yobweza yolipiridwa pazogawidwa;
  • Mtengo wokhometsa msonkho wa 5% pamalipiro, pomwe kampani yomwe imalipira msonkho imakhala ndi 20% yocheperako pakampani yomwe imagawa magawo;
  • Kuwonjezeka kuchokera ku 0% mpaka 5% pamisonkho yobweza yolipira ndalama zanyumba;
  • Njira zowonjezera kusinthana kwa misonkho pakati pa mayiko awiriwa.

Zina Zowonjezera

Ngati mungafune zambiri zokhudza Mapangano Awiri a Misonkho ku Ukraine ndi mwayi womwe angapereke, chonde lankhulani ndi ofesi ya Dixcart ku Cyprus, ofesi yaku UK kapena ofesi ya Malta pa. malangizo.malta@dixcart.com.

Malta-nomad-okhala-chilolezo

Lipoti - Kuzindikira Kukula Kwamphamvu Kwachigawo cha Malta Financial Services

Malta Financial Services Authority (MFSA) yatulutsa Lipoti Lapachaka ndi Statement Yachuma ya chaka cha 2018. Ikuwonetsa mwachidule ntchito ndi ntchito zomwe MFSA ikugwira, limodzi ndi tsatanetsatane wazogwira ntchito zamakampani ndikufotokozera masomphenya a Authority pa zaka zikubwera.

Ngakhale panali zovuta komanso mpikisano wampikisano, mu 2018, gawo lazithandizo zachuma ku Malta lidapitilizabe kulembetsa kuchuluka kwakukula, ndikukula kwa 9.5% kuposa chaka chatha.

Ntchito Zachuma mu Numeri

MFSA idalembetsa zina zatsopano za 144, popeza kuchuluka kwamabizinesi kudaganiza zopanga Malta kukhala ulamuliro wawo wosankha, kubweretsa kuchuluka kwa mabungwe omwe ali ndi zilolezo ndi MFSA mpaka 2,300.

Makampani othandizira zachuma ku Malta ndiye chipilala chofunikira kwambiri pachuma cha Malta, chomwe chimapereka pafupifupi 6% ya Gross Value Added (GVA) mu 2018, monga zikuwonetsedwa mu Tchati 1.

Kumapeto kwa 2018, gululi lidalemba anthu opitilira 12,000, 1,000 omwe anali ntchito zatsopano zomwe zidapangidwa mchaka chimenecho. Izi zikubweretsa gawo la ntchito zakomweko mgulu lazithandizo zachuma kufika pa 5.3%, pafupifupi kuwirikiza kawiri zomwe zidalembedwa ngati avareji yamayiko ena mamembala a European Union, omwe amakhala 2.9%.

Malo osungira m'mabanki akunyumba adakula ndi 6.1%. Izi zidangokhala zokhazokha mu akaunti zomwe zilipo, zomwe gawo lonselo limakhala pafupifupi 70.3%. Kuchuluka kwa ngongole kubanki komanso kupita patsogolo kumakulira m'mabanki akunyumba: 6.3% pachimake ndi 18.0% pazosagwirizana.

Ndalama zonse zachitetezo ndi zandalama ku Malta zidakula ndi 8.3%, mpaka € 11.7 biliyoni mu 2018. Kugulitsa mabizinesi m'makampani kudafikira € 93.7 miliyoni mu 2018, mpaka 22.5% kuyambira 2017.

Ndalama zonse zomwe zimapezeka ku Malta zidakwanira € 11.7 biliyoni, mpaka 8% kuchokera ku 2017 ndipo katundu woyendetsedwa kwanuko wa ndalama zomwe sizili ku Malta adakula ndi 9.1%, mpaka € 24 biliyoni.

Masomphenya a MFSA Akutsogolo

Munthawi ya 2018 MFSA idasindikiza zidziwitso zopitilira 600 zowongolera mabungwe oyendetsedwa ndikuteteza ogwiritsa ntchito zandalama.

Lamulo la Virtual Financial Assets (VFA) lidayamba kugwira ntchito mu Novembala 2018, ndikupangitsa Malta kukhala mpainiya pantchito zamaukadaulo omwe amagawidwa komanso malamulo azida zamagetsi.

MFSA idasainanso Memorandum of Understanding (MoU) ndi Maltese Financial Intelligence Analysis Unit (FIAU) yopititsa patsogolo mgwirizano ndikuthandizira kuwunika kwa 'Anti-money Laundering' komanso 'Customer Facing Staff' pamasamba ndikuwunika.

Zina Zowonjezera

Ngati mukufuna kudziwa zambiri pankhaniyi, lemberani ku ofesi ya Dixcart ku Malta: malangizo.malta@dixcart.com kapena kulumikizana kwanu kwa Dixcart.

Malta: Malamulo A Gulu Latsopano Ophatikiza ndi New Patent Box Regime

Malta ndi ulamuliro wokongola komanso wopita patsogolo pakuphatikizidwa kwamakampani. Ili mu EU, ikukhazikitsa malamulo ndi maboma atsopano, popitilira, kuphatikiza izi. Malamulo atsopano akuphatikiza 'Malamulo Atsopano Ophatikizidwa,' omwe adakhazikitsidwa mu Meyi 2019, ndi Malamulo atsopano a 'Patent Box Regime,' omwe akhazikitsidwa mu Ogasiti 2019.

MALAMULO A GULU LATSOPANO

Malta Full Imputation tax Regime

Misonkho yampikisano yaku Malta imakhazikitsidwa ndi dongosolo lathunthu lamanambala. Misonkho pa phindu lomwe linalipidwa, ndi kampani yomwe imagawa magawo, imaperekedwa kwa omwe amagawana nawo ngati ngongole yamsonkho.

Ogawana omwe siali a Malta omwe amalandila phindu, atha kupempha kubwezeredwa msonkho.

Malamulo atsopano a Gulu Lophatikiza - Phindu Loyenda Ndalama

Malta idasindikiza Malamulo atsopano a 'Consolidated Group' pa 31 Meyi 2019. Izi ziyamba kugwira ntchito mchaka cha msonkho 2020, chokhudzana ndi mabungwe omwe ali ndi nthawi yowerengera ndalama chaka cha 2019.

  • Chimodzi mwamaubwino amilandu yatsopano yophatikizira ndikuti maubwino otaya ndalama atha kusangalatsidwa ndikuchepetsa nthawi yolandila ndalama zobweza misonkho, zikalembedwanso.

Zambiri zitha kupezeka mu Article: IN609 Malta Iyambitsa Malamulo Agulu Lophatikiza - Kupereka Zopindulitsa Zoyambira.

Bokosi LATSOPANO LATSOPANO

Ndondomeko Ya Bokosi Latsopano La Malta

Malta idasindikiza Malamulo atsopano a Patent Box (Deduction) mu Ogasiti 2019 ndipo kuchotsedwa kwa Patent Box Regime kumawerengedwa pogwiritsa ntchito njira zotsatirazi:

Zotsatira zake ndi ndalama zomwe zingachotsedwe pazopeza zonse za kampaniyo, yomwe idapanga ndikukhazikitsa IP ku Malta, potero amachepetsa ndalama zomwe zimakhoma msonkho.

Zambiri zitha kupezeka mu Article: IN610: Malita a New Patent Box Regime.

   Zina Zowonjezera

Ngati mukufuna kudziwa zambiri za Malamulo a Gulu Latsopano kapena New Patent Box Regime ku Malta, lemberani ku ofesi ya Dixcart ku Malta: malangizo.malta@dixcart.com kapena kulumikizana kwanu kwa Dixcart.

Ndondomeko Ya Bokosi Latsopano La Malta

Malta idasindikiza Malamulo atsopano a Patent Box (Deduction) mu Ogasiti 2019. Malamulowa amagwiritsidwa ntchito pazandalama zomwe zimachokera kuzinthu zoyenerera (kuyenerera "IP") kuyambira 1 Januware 2019.

Katundu Wanzeru

Kuyenerera IP kumatanthauzidwa kuti:

  • patent kapena patent, ngati yaperekedwa kapena yafunsidwa (ngati yagwiritsidwa ntchito imaganiza kuti chivomerezo chapatsidwa);
  • chuma chomwe ufulu watetezedwa waperekedwa mokhudzana ndi malamulo adziko lonse, Europe kapena mayiko;
  • zitsanzo zofunikira;
  • mapulogalamu, otetezedwa ndiumwini, malinga ndi malamulo adziko lonse kapena mayiko ena;
  • pokhudzana ndi mabungwe ang'onoang'ono, zinthu zina za IP zimatanthauzidwa kuti, 'zothandiza, zopezeka komanso zofananira ndi ma patent'. Malta Enterprise itanthauzira ndikutsimikizira gululi popereka ziphaso moyenera

Katundu wokhudzana ndi kutsatsa kuphatikizapo; ma brand, ma trademames samapanga IP oyenerera.

zokwaniritsa

Zambiri pazomwe zachitika, kuti anene kuti achotsedwa, zikupezeka kuofesi ya Dixcart ku Malta.

Kuwerengera Kuchotsa

Kuchokera kwa Patent Box Regime kumawerengedwa pogwiritsa ntchito njira zotsatirazi:

Zotsatira zake ndi ndalama zomwe zimachotsedwa pa ndalama zonse zakampani, zomwe zidapanga ndikukhazikitsa IP ku Malta, potero zimachepetsa ndalama zomwe zimakhoma msonkho.

Kuyenerera Kugwiritsa Ntchito IP

The ndalama kapena phindu lochokera ku IP yoyenerera monga:

  • ndalama zamsonkho zomwe zimachokera pakugwiritsa ntchito, kusangalala ndi kugwira ntchito kwa IP yoyenerera;
  • mafumu kapena ndalama zofananira;
  • Kupititsa patsogolo ndi ndalama zofananira zomwe zimachokera ku IP yoyenerera;
  • ndalama zilizonse zolipiridwa kuti chiphatso chokhudzana ndi IP yoyenerera;
  • kulipidwa kwakuphwanya malamulo oyenererana ndi IP;
  • phindu la IP yoyenera.

Kukhazikitsa ndalama zoyenerera kapena zopindulitsa ziyenera kupangidwa nthawi zonse pogwiritsa ntchito njira yoyenera yosinthira mitengo.

Ndalama zomwe zimawerengedwa pakuwerengera Ziyeneretso za IP Expenditure zimakhala ndi:

  • ndalama zomwe zimachitika mwachindunji kapena / kapena ndalama zochepa zotsutsana; ndipo
  • ndalama zina zofanana koma osaphatikiza; chiwongola dzanja, ndalama zomangira, kugula ndi / kapena ndalama zilizonse zomwe sizingalumikizidwe mwachindunji ndi chuma cha IP.

Ndalama za R & D wamba komanso zosaganizira zomwe sizingaphatikizidwe pazogwiritsira ntchito IP yoyenerera ya IP yoyenera ingagawidwenso pafupifupi pazinthu zonse za IP.

Chiwonkhetso Cha IP

Kuyenerera Kugwiritsa Ntchito IP sikungadutse Mtengo Wonse wa IP.

Chiwerengero cha IP Expenditure chimaphatikizapo ndalama zomwe zimachitika mwachindunji pakupeza, kupanga, kukonza, kukonza kapena kuteteza IP yoyenerera:

  • Zowonongekera zomwe wothandizidwayo wapeza ndikupanga ndalama zoyenerera za IP ndi zina zomwe munthu wina angapangitse kuti zikhale zoyenera kugwiritsa ntchito IP akadapindulapo wolandira; ndipo
  • ndalama zogulira zinthu komanso ndalama zogwiritsira ntchito ntchito zakunja.

Kutaya kwa IP Yoyenerera

Ngati wolandirayo ataya phindu potengera IP yoyenerera yomwe akuyenera kuyiyika motsutsana ndi ndalama kapena phindu lomwe angasankhe kuti apindule ndi izi:

  • kuchotsedwa kofanana ndi 5% ya zotayika; or
  • kuchotsedwa kofanana ndi kuchuluka kwathunthu kwa zotayika malinga ndi:
    • wolandiridwayo alibe ufulu wofunsa msonkho wa msonkho chaka chilichonse chotsatira; ndi
    • mchaka chilichonse chowunika chotsatira, kutayika kulikonse kotereku kumachotsedwa mu "Ndalama kapena Zopindulitsa zochokera ku IP yoyenerera" mpaka zotayika zonse zitagwiritsidwa ntchito mokwanira.

Zina Zowonjezera

Ngati mungafune kudziwa zambiri pankhaniyi, lemberani ofesi ya Dixcart ku Malta: malangizo.malta@dixcart.com kapena kulumikizana kwanu kwa Dixcart.

Malta

Malta Iyambitsa Malamulo Agulu Lophatikiza - Kupereka Zopindulitsa Zoyambira

Malta - Ndondomeko Yonse Yamsonkho

Misonkho yampikisano yaku Malta imakhazikitsidwa ndi dongosolo lathunthu lamanambala. Misonkho pamalipiro omwe kampani imagawa magawo, imaperekedwa kwa omwe amagawana nawo ngati ngongole yamsonkho, kuti apewe misonkho iwiri pamalipiro omwewo (kampaniyo kenako ogawana nawo).

Wogawana nawo omwe amalandila phindu atha kupempha kubwezeredwa msonkho pazopeza zomwe kampani yaku Malta idapereka. Kuchuluka kwa ndalama zomwe zimabwezeredwa kumatengera mtundu wa phindu logawidwa ndipo ngati apindula, kapena ayi, kuchokera ku msonkho wapawiri.

Phindu La Kuyenda kwa Ndalama kwa Malamulo Atsopano Ophatikizidwa

Malta idasindikiza Malamulo atsopano a 'Consolidated Group' pa 31 Meyi 2019. Izi zizigwira ntchito chaka cha kuwunika kwa 2020, chokhudzana ndi 'magawo azachuma' okhala ndi nthawi zowerengera ndalama zoyambira mchaka cha kalendala 2019.

  • Chimodzi mwamaubwino amgwirizanowu ndi maubwino omwe ndalama zingasangalale, pochotsa nthawi yolandila ndalama zobweza misonkho, zikalembedwanso.

Malamulo atsopano a 'Consolidated Group Rules' apangitsa kuwerengera misonkho, kupereka malipoti kwamagulu am'magulu ndi zina zamagulu, kukhala kosavuta, monga tafotokozera m'gawo lotsatira. Izi ndichifukwa choti ndalama zonse, kutuluka ndi kuwononga ndalama zomwe zimaperekedwa ndi 'makampani owonekera' zidzawerengedwa ngati zimaperekedwa ndi okhometsa misonkho wamkulu. Zomwezo zimagwiranso ntchito pamachitidwe pakati pa okhometsa misonkho wamkulu ndi 'mabungwe owonekera poyera'.

Kodi 'Fiscal Unit' ndi chiyani ndipo imakhazikitsidwa bwanji?

Kampani ya makolo, ndi mabungwe ena onse othandizira, atha kupanga zisankho kuti apange 'gawo lazachuma', bola ngati kampani iliyonse ili ndi nthawi yofananira ndi kampani ya makolo ndipo bola zinthu ziwiri izi zikwaniritsidwe:

  • Kampani ya makolo imakhala ndi ufulu osachepera 95% yovota mu kampani yothandizira;
  • Kampani ya makolo ili ndi mwayi wopeza pafupifupi 95% ya phindu lomwe lingagawidwe kwa omwe amagawana nawo kampaniyo;
  • Kampani ya makolo imapatsidwa mwayi wokhala ndi 95% yazinthu zonse zamakampani omwe amagawidwa kuti zigawidwe kwa omwe akugawana nawo wamba, zikachitika.

Pomwe zisankho zotere zachitika bwino, '95% subsidiary' iliyonse idzakhala mbali ya 'fiscal unit' ya kampani ya makolo, ndipo mabungwe oterewa amatchedwa 'mabungwe owonekera poyera.' Pomwe 'kampani yowonekera poyera' palokha ndi kampani ya makolo, '95% subsidiaries 'yake iphatikizanso mgulu lazachuma.

Makampani omwe sakukhala ku Malta atha kukhala gawo la 'ndalama', komabe wokhometsa msonkho wamkulu nthawi zonse ayenera kukhala kampani yolembetsedwa ku Malta, komanso wokhala okhazikika ku Malta.

'Fiscal Unit Regime' ndiyotheka.

Chuma Chargeable

Omwe ali mgulu lazandalama, kupatula okhometsa misonkho wamkulu, adzawerengedwa kuti ndi obisika pamisonkho ya ku Malta. Zotsatira zake, ndalama ndi phindu lomwe amapeza ndi mabungwe owonekera poyerawa zimaperekedwa kwa wokhometsa msonkho wamkulu. Momwemonso, ndalama ndi ndalama zomwe zimaperekedwa ndi mabungwe obisika zimawerengedwa ndi omwe amapereka msonkho.

Zogulitsa pakati pa mamembala azandalama sizidzaganiziridwa, kupatula kusamutsa katundu wosasunthika ku Malta, komanso kusamutsa makampani ogulitsa katundu.

Chuma kapena phindu lomwe limaperekedwa kwa okhometsa misonkho wamkulu sizisungika komwe zimachokera. 'Malamulowa, komabe, amaphatikizira' malamulo omwe amadziwika kuti ndi ochokera '.

Limodzi mwa malamulowa ndi loti ndalama zomwe munthu amapeza, zomwe amapeza ndi omwe si a Malta omwe amakhala misonkho, zikhala chifukwa chokhazikitsa okhometsa misonkho omwe amakhala kunja kwa Malta, bola ngati kampani yowonetserako ndalama ili ndi zinthu zokwanira m'derali.

Zoyenera Kutsatira

Wokhometsa misonkho wamkulu adzafunika kulemba pepala lowerengera limodzi ndi akaunti yopanga phindu ndi kutaya yomwe ikukhudza makampani onse omwe ali mgulu lazachuma.

Wokhometsa misonkho wamkulu amakhalanso ndiudindo pakulembetsa ndalama za msonkho. 'Mamembala' ena azandalama sayenera kupereka mafomu awo amisonkho, komabe mamembala onse ali ndi udindo wolipira msonkho.

Zina Zowonjezera

Ngati mungafune kudziwa zambiri pankhaniyi, lemberani ofesi ya Dixcart ku Malta: malangizo.malta@dixcart.com kapena kulumikizana kwanu kwa Dixcart.

Malawi

Njira Zokhomera Misonkho ku 'Offshore' Centers Zikusintha - zikhale bwino

EU Code of Conduct Group (Business taxation) ("COCG") yakhala ikugwira ntchito ndi Crown Dependence (Guernsey, Isle of Man ndi Jersey) kuti iwunikenso 'chuma'. EU Code Group yatsimikiza kuti Isle of Man ndi Guernsey zinali zogwirizana ndi mfundo zambiri za EU za kayendetsedwe kabwino ka misonkho, kuphatikiza mfundo za "misonkho yoyenera". Komabe, gawo limodzi lomwe linadzetsa nkhawa linali gawo lazinthu.

Isle of Man ndi Guernsey, alonjeza kudzathetsa mavutowa kumapeto kwa 2018 ndipo zilumbazi zidagwiranso ntchito limodzi ndi COCG kuti apange malingaliro kuti akwaniritse zomwe adalonjeza.

Zotsatira

Zinthu zomwe zikuwonjezeka zikuyenera kuwonetsedwa, ndipo makasitomala amalangizidwa kuti agwiritse ntchito akatswiri monga Dixcart, omwe ali ndi luso popereka mulingo wazinthu zofunikira kuti zitsimikizire kuti njira zoyenera zikuyendetsedwera.

Zinthu zazikulu pazokambirana za COCG ndi monga:

Kuzindikiritsa Mabungwe Ochita "Zochita Zoyenera"

Gulu la “ntchito zofunikira” lachokera ku 'magulu a ndalama zopezeka mderalo', monga zadziwika ndi Msonkhano wa OECD pa Misonkho Yoopsa. Izi zikuphatikiza mabungwe omwe akuchita izi:

  • banki
  • inshuwalansi
  • zaluntha ("IP")
  • ndalama ndi kubwereketsa
  • kasamalidwe ka ndalama
  • zochitika zamakampani oyang'anira mutu
  • kugwira ntchito zamakampani; ndipo
  • Manyamulidwe

Kukhazikitsa Zofunikira Pazinthu Mabungwe Ochita Zochita Zoyenera

Iyi ndi njira yamagawo awiri.

Gawo 1: "Wotsogozedwa ndi Kusamalidwa"

Makampani okhala kumayiko ena omwe akuchita zochitika zoyenera adzafunika kuwonetsa kuti kampaniyo "ikuwongoleredwa ndikuwongoleredwa" muulamuliro, motere:

  • Misonkhano ya Board of Directors muulamuliro pafupipafupi, malinga ndi kuchuluka kwa zisankho zofunika.
  • Pakati pamisonkhanoyi, payenera kukhala gulu la Atsogoleri omwe amapezeka pamalamulo.
  • Malingaliro amachitidwe amakampani amayenera kupangidwa pamisonkhano ya Board of Directors ndipo mphindi ziyenera kuwonetsa zisankhozo.
  • Zolemba zonse zamakampani ndi mphindi ziyenera kusungidwa m'manja mwawo.
  • Board of Directors, yonse, iyenera kukhala ndi chidziwitso komanso ukadaulo wogwira ntchito yawo ngati bolodi.

Gawo 2: Ntchito Zopeza Zambiri ("CIGA")

Makampani omwe amakhala misonkho, mu Crown Dependency iliyonse ayenera kuwonetsa kuti zochitika zazikulu zopezera ndalama zimachitika pamalo amenewo (mwina ndi kampani kapena munthu wina - ndi zinthu zoyenera ndikulandila malipiro oyenera).

Makampani omwe akuchita zofunikira ayenera kuwonetsa:

  • Kuti kuchuluka kwa ogwira ntchito (oyenerera) agwiritsidwe ntchito pamalo oyenera a Crown Dependency, kapena kuti pali ndalama zokwanira kutumizira kampani yoyenerera ntchito pamalo amenewo, mogwirizana ndi ntchito za kampaniyo.
  • Kuti pali ndalama zokwanira pachaka zomwe zimagwiritsidwa ntchito mu Crown Dependency yoyenera, kapena kuchuluka kokwanira kwa ntchito yotumizira kampani yothandizira pamalopo, molingana ndi ntchito za kampaniyo.
  • Kuti pali maofesi okwanira komanso / kapena malo pamalo oyenera a Crown Dependency, kapena kuchuluka kokwanira kwa ndalama kutumizira kampani yothandizira pamalopo, zogwirizana ndi ntchito za kampaniyo.

Kukhazikitsa Zofunikira pa Zinthu

Pofuna kuwonetsetsa kuti njirazi zikutsatiridwa bwino, makampani omwe amakana kutsatira izi adzalandila zilango, ndipo atha kuchotsedwa ntchito.

Zokhudza madera ena

Izi, ndi njira zake, zikugwiranso ntchito kumadera ena kupatula Guernsey, Isle of Man ndi Jersey, ndikuphatikizanso Bermuda, BVI, Cayman Islands, UAE, ndi madera ena 90.

Chidule

Ngakhale njirazi ndizofunikira, zambiri zomwe zikufunika zilipo kale m'malo angapo oyenera.

Otsatsa, komabe, akuyenera kuzindikira kuti ngati bizinesi yakhazikitsidwa 'kumtunda' iyenera kukhala ndi 'Kukhazikika Kwamuyaya' yokhala ndi zofunikira zenizeni pamtengo womwewo.

Bwanji Dixcart itha Kuthandizira Kupereka Zinthu, Kuwongolera ndi Kuwongolera ku Guernsey ndi Isle of Man

Dixcart ili ndi Malo Ochitira Bizinesi ku Guernsey ndi Isle of Man omwe amapereka maofesi ndipo amathanso kuthandizira kupeza anthu ogwira ntchito ndikupereka ntchito zaukadaulo, ngati zingafunike.

Dixcart Group ilinso ndi mbiri yakale yopereka ukadaulo waluso kwa omwe amagawana nawo m'makampani, ndi ntchito kuphatikiza:

  • Kuwongolera kwathunthu ndi kuwongolera makampani kudzera pakusankhidwa kwa owongolera Dixcart. Oyang'anira awa samangoyang'anira ndikuwongolera kampani ku Isle of Man ndi Guernsey, komanso amapereka mbiri yowerengera yoyang'anira ndi kuwongolera.
  • Thandizo lokwanira, kuphatikiza kuwerengetsa tsiku ndi tsiku, kukonzekera maakaunti ndi ntchito zofananira misonkho.
  • Nthawi zina Dixcart imatha kupatsa otsogolera omwe siamtsogoleri kuti akhale m'makampani amakampani. Oyang'anira omwe sali oyang'anira awunika zomwe zikuchitika pakampani ndikuthandizira kuteteza zofuna za makasitomala.

Zina Zowonjezera

Ngati mukufuna zambiri, chonde lankhulani ndi ofesi ya Dixcart ku Guernsey: malangizo.guernsey@dixcart.com kapena ku ofesi ya Dixcart ku Isle of Man: malangizo.iom@dixcart.com.

Dixcart Trust Corporation Limited, Guernsey. Chilolezo Chokwanira Chopatsidwa ndi Guernsey Financial Services Commission. Nambala yolemba kampani ku Guernsey: 6512.

Dixcart Management (IOM) Limited imavomerezedwa ndi Isle of Man Financial Services Authority.

Mwayi Wochepa Wogulitsa Misonkho

Chida Chachikulu Chokwaniritsira Zofunikira Zazinthu Zazinthu

Mbiri - 'Substance Regime'

pa 1st Januwale 2019 "boma lokhazikika pazinthu" lidayambitsidwa ku Crown Dependence (Guernsey, Jersey ndi Isle of Man).

Izi zatanthawuza kuti kuyambira Januware 2019, makampani omwe akuchita "zochitika zofunikira" amayenera kuwonetsa kuti amakwaniritsa zofunikira zapadera, kuti apewe zilango.

'Order' iyi ikuyankha kuwunikiridwa kwathunthu, kochitidwa ndi EU Code of Conduct Group on Business taxation (COCG), kuti iwunikenso maulamuliro 90, kuphatikiza Crown Dependence, motsutsana ndi miyezo ya:

- Kuwonetsera misonkho;

- Misonkho yoyenera;

- Kugwirizana ndi anti-BEPS (kukokoloka kwa nthaka kukokoloka kwa phindu).

Kuwunikaku kudachitika mu 2017 ndipo ngakhale COCG idakhutira kuti Crown Dependencies nthawi zambiri imakwaniritsa zowerengera misonkho ndikutsatira njira zotsutsana ndi BEPS, COGC idadzetsa nkhawa kuti olamulira alibe:

"Chofunikira chalamulo pamabungwe omwe akuchita bizinesi kapena kudzera muulamuliro."

Kudalira Korona - Kuyankha

Gawo 1  -  Kuzindikira "zochitika zofunikira".

Mtundu wazinthu zomwe zidawunikiridwa, kuphatikiza:  mabanki, inshuwaransi, kutumiza, ndi kasamalidwe ka ndalama. Zitha kuyembekezeredwa kuti zofunikira pazinthu zina ziyenera kukwaniritsidwa pa "ntchito zofunikira" izi.

Kumene kumakhala kofiyira komanso kovuta kwambiri kumakhudzana ndi ntchito zamakampani ndi mabungwe azinsinsi, pomwe zinthu sizili mowongoka. Madera omwe akuyenera kulingaliridwa, ndi alangizi akatswiri, ndi awa:

  • Ntchito zachuma ndi kubwereketsa;
  • Makampani a Headquarter ndi zochitika;
  • Kuchita zochitika za Kampani;
  • Kukhala ndi Katundu Wanzeru;
  • Malo ogawira ndi othandizira.

Madera asanu omalizawa amatha kuiwalika, ndi makasitomala ambiri komanso mabungwe.

Sikuti madera akunyanja akutsutsidwa kokha komanso madera akumtunda, monga: Ireland, Netherlands ndi Luxembourg, akuyamba kubweretsa zomwe akufuna.

Gawo 2 - Kukhazikitsa zofunikira pamakampani omwe akuchita ntchito zofunikira.

Izi zidzakwaniritsidwa pakamaliza kumaliza kubweza misonkho kwanuko komwe kuli bungwe lomwe limakhazikitsidwa. Zowonjezera zimafunikira m'malo angapo, kuphatikiza; kuchuluka kwa ntchito (mkati ndi kunja kwaulamuliro), ntchito zopezera anthu kunja, kukhazikitsa okhazikika (renti, zomangamanga), kuwongolera koona ndi kasamalidwe, komanso kugwiritsa ntchito maluso am'deralo.

Kulephera kukwaniritsa zofunikira pazamalonda kumabweretsa zilango, ndipo pamapeto pake 'kugwetsa' kampani, ndikuwononga chuma cha boma.

Chifukwa Chiyani Maulamuliro Akukakamiza Maboma Otere?

Ulamuliro uliwonse wavomereza kuti ukayesedwe ndi Organisation for Economic Cooperation and Development (OECD), kuwunika momwe boma likugwirira ntchito. Kulephera kwa mphamvu zogwiritsira ntchito kayendetsedwe kabwino ka zachuma kudzapangitsa kuti ukhale mndandanda wa "imvi" kapena "wakuda", womwe pamapeto pake umadzetsa zilango zachuma motsutsana ndi ulamulirowo. Palibe ulamuliro, wandale kapena wachuma, ungakwanitse kuti izi zichitike.

Kuwonetsera misonkho ndi zinthu ziyenera kukwaniritsidwa ndi mabungwe. Ayenera kuthana ndi izi mothandizidwa ndikuchita nawo ndalama kuti athandizire kupeza mayankho okhalitsa.

Chida Choona "Chowonadi" Chokwaniritsira Zofunikira Zamtundu Wazinthu   

Dixcart adayikapo ndalama zambiri, pazaka khumi zapitazi, kuti athandizire kukhazikitsa chuma ndi makasitomala. Izi zakwaniritsidwa kudzera mukusungitsa ndalama m'mabizinesi angapo:

  1. Kupatsidwa kwa maofesi ogwira ntchito m'malo asanu mkati mwa Dixcart Group - makasitomala ambiri a Dixcart atenga mwayi wogwiritsa ntchito maofesi omwe ali mu Dixcart Group.
  1. Kupereka kwa akatswiri oyenerera komanso odziwa bwino ntchito ya Dixcart kumabungwe amakampani oyenera, nthawi zambiri pakafunika kudziwa zambiri zamakampani.
  1. Kukhazikitsidwa kwa malire pamalire pomwe kasitomala ndi owongolera a Dixcart amapereka malo ogwirira ntchito kuti apereke yankho lalitali kwa kasitomala. Dixcart imapereka zovomerezeka mwalamulo kwa kasitomala ndi kasitomala chidziwitso chozama chokhudzana ndi malonda ndi bizinesi.
  1. Malangizo 'am'deralo okhudza kufunsidwa kwa ogwira ntchito ndi Atsogoleri Osakhala Oyang'anira ku Board.
  1. Kuyambitsa kwanuko kwa omwe amapereka chithandizo ndi maluso oyenera: mabanki, kutsatira, owongolera, IT, ndi zina zambiri.

Chonde pitani patsamba la Dixcart Business Center kuti mumve zambiri zaofesi ya Dixcart: www.dixcartbc.com

Zina Zowonjezera

Ngati mungafune zambiri zokhudzana ndi Dixcart Business Center ku: Guernsey, Isle of Man, Malta, Portugal ndi UK, chonde lankhulani ndi omwe mumakonda kulumikizana nawo ku Dixcart kapena kumaofesi a Dixcart ku Guernsey kapena Isle of Man: malangizo.guernsey@dixcart.com ndi malangizo.iom@dixcart.com.

Dixcart Business Center yowonjezera ikutsegulidwa ku Cyprus, kumapeto kwa chaka chino (2019).

 

Dixcart Trust Corporation Limited, Guernsey: Chilolezo Chokwanira Chopatsidwa ndi Guernsey Financial Services Commission. Nambala yolemba kampani ku Guernsey: 6512.

Dixcart Management (IOM) Limited imavomerezedwa ndi Isle of Man Financial Services Authority.