Mgwirizano Watsopano Wamsonkho Wachiwiri: Kupro ndi Netherlands

  • Zofalitsa 14 December 2023

  • | Reference IN747

Cyprus ndi The Netherlands Double Tax Treaty

Kwa nthawi yoyamba m'mbiri ya Republic of Cyprus ndi The Kingdom of The Netherlands, Pangano la Misonkho Kawiri linayamba kugwira ntchito pa 30.th June 2023 ndi zoperekedwa zake zikugwira ntchito kuyambira 1 Januware 2024 kupita mtsogolo.

Nkhaniyi ikusintha zomwe timalemba mu June 2021, zokhuza kukhazikitsidwa kwa Pangano la Misonkho Yawiri, pa 1.st June 2021.

Zofunikira zazikulu za Pangano la Misonkho Pawiri

Panganoli lazikidwa pa OECD Model Convention for Elimination of Double Taxation on Revenue and on Capital ndipo ukuphatikiza mfundo zonse zochepera za Actions against Base Erosion and Profit Shifting (BEPS) zokhudzana ndi mapangano a mayiko awiriwa.  

Kuletsa Misonkho

Zogawana - 0%

Palibe msonkho woletsa (WHT) pa zopindula ngati wolandira/mwini wopindula ali:

  • kampani yomwe imasunga osachepera 5% ya likulu la kampani yomwe imalipira zopindulitsa m'masiku 365 kapena
  • thumba la penshoni lodziwika lomwe nthawi zambiri silimalipidwa pansi pa malamulo a msonkho wamakampani aku Cyprus

WHT muzochitika zina zonse sizidzapitilira 15% yazopeza zonse.

Chidwi - 0%

Palibe msonkho woyimitsidwa pamalipiro a chiwongola dzanja pokhapokha wolandirayo ndi mwini wake wopindula wa ndalamazo.

Malipiro - 0%

Palibe msonkho woyimitsidwa pamalipiro amalipiro malinga ngati wolandirayo ndiye mwini wake wopindula wa ndalamazo.

Zopeza Zapamwamba

Kupindula kwakukulu chifukwa cha kuchotsedwa kwa magawo kumakhomeredwa misonkho m'dziko limene mlendo akukhala.

Kukhululukidwa kwina kumagwira ntchito.

Zomwe zili pansipa zikugwira ntchito:

  1. Kupindula kwakukulu kobwera chifukwa chotaya masheya kapena zowongoka zofananira zomwe zimapeza zoposa 50% za mtengo wake mwachindunji kapena mwanjira ina kuchokera ku katundu wosasunthika womwe uli m'boma lina Lopanga Mapangano, zitha kukhomeredwa msonkho m'boma linalo.
  2. Kupindula kwakukulu chifukwa cha kutayika kwa magawo kapena zofananira zomwe zimapeza zoposa 50% za mtengo wake mwachindunji kapena mwanjira ina kuchokera ku ufulu/katundu wina wa m'mphepete mwa nyanja okhudzana ndi kufufuza kwa pansi pa nyanja kapena pansi pa nthaka kapena zinthu zachilengedwe zomwe zili m'chigawo china cha Contracting State. mu Boma lina limenelo.

Mayeso a Cholinga Chachikulu (PPT)

DTT imaphatikizanso pulojekiti ya OECD/G20 Base Erosion and Profit Shifting (BEPS) Action 6

PPT, yomwe ndi muyezo wochepera pansi pa polojekiti ya BEPS. PPT imanena kuti phindu la DTT silidzaperekedwa, pansi pa zikhalidwe, ngati kupeza phindu limenelo kunali chimodzi mwa zolinga zazikulu za dongosolo kapena ntchito.

Zina Zowonjezera

Ngati mukufuna kudziwa zambiri za momwe DTT pakati pa Cyprus ndi Netherlands ingapindulire chonde lemberani ku ofesi ya Dixcart ku Cyprus: advice.cyprus@dixcart.com kapena kulumikizana kwanu kwanthawi zonse ndi Dixcart.

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