Zofunikira Pamagulu A mgwirizano Wamisonkho Iwiri wapakati pa UK ndi Guernsey, UK ndi Isle of Man
Kumayambiriro kwa Julayi 2018 mapangano atatu a Misonkho iwiri (DTAs) adalengezedwa pakati pa UK ndi Crown Dependence (Guernsey, Isle of Man, ndi Jersey). Ma DTA atatu (ochokera pachilumba chilichonse) ndi ofanana, chomwe chinali cholinga chachikulu cha Boma la UK.
DTA iliyonse imafotokoza ziganizo zokhudzana ndi kukokoloka kwa nthaka ndi phindu kusuntha ('BEPS') ndipo amatsata misonkho yatsopano yapadziko lonse lapansi, motsogozedwa ndi Model O Convention ya OECD.
Ma DTA atsopano ayamba kugwira ntchito kamodzi kagawo kali konse kadziwitsa enawo, polemba, zakumaliza kwa ntchito yomwe ikufunika malinga ndi malamulo adziko lawo.
Zigawo Zogwirizana ndi Misonkho
- Misonkho yonse yachiwongola dzanja ndi misonkho yomwe ingalandire ndalama zangagwire ntchito m'malo angapo, kuphatikiza, pokhudzana ndi anthu, mapenshoni, mabanki ndi obwereketsa ena, makampani omwe ali ndi 75% kapena opindulitsa kwambiri (mwachindunji kapena m'njira zina) ndi okhala m'chigawo chomwecho , komanso zomwe zidatchulidwa zikukwaniritsa zofunikira zina.
Zothandizira misonkhozi zikuyenera kukulitsa chidwi cha Guernsey ndi Isle of Man ngati madera omwe angabwereke ku UK. Ndondomeko ya Pasipoti Yapasipoti Yapakati ipezeka kwa obwereketsa Crown Dependency kuti apange njira yofunsira kuti ndalama zamsonkho zisakhale zophweka.
Zowonjezera Zowonjezera
- Wodula matayi wokhala payekha payekha, zomwe ndi zomveka komanso zosavuta kutsatira.
- Wodula malaya pamakampani kuti atsimikizidwe ndi mgwirizano wamakampani awiri amisonkho poganizira komwe kampaniyo imayendetsedwa bwino, kuphatikizidwa ndi komwe zisankho zazikulu zimapangidwa. Izi ziyenera kupangitsa kuti zikhale zosavuta kukhazikitsa komwe kasamalidwe ndi kayendetsedwe kake kakuchitikira ndikuwonetsetsa komwe misonkho ikuyenera kubwera.
- Kuphatikizidwa kwa gawo losasankha. Izi ziletsa kugwiritsa ntchito njira zingapo zoletsa ku UK, monga malamulo omwe amalipira mochedwa komanso kugwiritsa ntchito mitengo yosamutsira Mabizinesi Aang'ono kapena Akuluakulu (SMEs). Nthawi yomweyo maubwino monga kubweza misonkho yopezera kuyika kwayokha ndikuchotseredwa kwa ma SMEs angasangalale nayo. Izi ziziika Guernsey ndi Isle of Man pamalo abwino komanso ofanana mofanana ndi madera ena.
Kutolera Misonkho ku UK Exchequer
Pomwe ma DTA atsopanowa amapereka zabwino zingapo, a Crown Dependencies adzafunikanso tsopano kuti athandizire pakutolera misonkho ku UK Exchequer.
Kuyesa Kwakukulu Kapangidwe ndi Njira Zogwirizanirana
Ma DTA amaphatikiza 'Kuyesa Kwakukulu Koyeserera'. Izi zikutanthauza kuti maubwino omwe ali pansi pa DTA iliyonse amatha kukanidwa pomwe zatsimikiziridwa kuti cholinga, kapena chimodzi mwazolinga zazikulu, zamakonzedwe anali kupeza zabwinozo. Kuyesaku kumachokera ku mgwirizano wamgwirizano wa BEPS.
Kuphatikiza apo, 'Njira Zogwirizirana' zidzatanthauza kuti pamene wokhometsa msonkho angaganize kuti zochita za m'modzi kapena onse awiri olamulidwa mu DTA zimabweretsa misonkho yomwe siyosemphana ndi DTA, oyang'anira misonkho akuyenera kuyesa kuthetsa nkhaniyi kudzera mu mgwirizano ndi kulankhulana. Pomwe mgwirizano sugwirizana, okhometsa misonkho atha kupempha kuti nkhaniyi iperekedwe kuweruza, zomwe zotsatira zake zidzakhala zomangika kumalamulo onse awiriwo.
Kudalira Korona - ndi Zinthu
Kuphatikiza pa ma DTA omwe alengezedwa kumene, kudzipereka kuzinthu zofunikira, monga tafotokozera mu 'Council of the European Union - Code of Contact Group (Tax) Report' yomwe idaperekedwa pa 8 June 2018 iyeneranso kukhala ndi zotsatira zabwino ku Crown Dependencies . Pogwirizana ndi bizinesi yapadziko lonse lapansi, kutsimikizira kukhalapo kwa zinthu monga ntchito, ndalama, ndi zomangamanga, ndikofunikira, kukhazikitsa kutsimikizika ndi kuvomerezeka pamisonkho.
Zina Zowonjezera
Ngati mukufuna kudziwa zambiri za ma DTA atsopano pakati pa UK ndi Crown Dependencies, chonde lankhulani ndi omwe mumalumikizana nawo ku Dixcart kapena ku ofesi ya Dixcart ku Guernsey: malangizo.guernsey@dixcart.com kapena 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 ili ndi Chilolezo ndi Isle of Man Financial Services Authority.
