Cyprus seGedhi reIndia Cross Border Transactions

  • Publication 28 January 2025

  • | Reference IN1040

ziviso

Cyprus neIndia zvakagara zvakachengeta hukama hwepedyo uye hushamwari hwekudyidzana, zvichisimbisa zvishoma nezvishoma kubatana kwavo kwehupfumi, sainzi, uye hunyanzvi.

Musi wa 18 Mbudzi 2016, Cyprus neIndia dzakasaina chibvumirano chakagadziridzwa chekudzivisa kubhadharisa mutero kaviri uye kudzivirira kunzvenga mari maererano nemitero pamari inowanikwa (Double Taxation Treaty “DTT”), ichitsiva DTT yapfuura yakavambwa muna 1994.

Nezvigadziriso zvidiki, chibvumirano cheDTT chinofambirana zvakanyanya neOECD Model Convention Yekunzvenga Mutero Kaviri Pamari Inowanikwa uye Pamari.

Zvakanakira zveCyprus Corporate Mutero Regime

Kana kambani inosangana nayo upfumi zvinhu zvinodiwa uye anoonekwa semutero anogara muCyprus ipapo ivo vanozonakidzwa neinofadza yekambani yemutero inopihwa. Mamwe emabhenefiti mazhinji anogona kunakidzwa nekambani yeCyprus anosanganisira:

  • Corporate mutero mwero we12.5%, imwe yeakaderera muEurope. Izvi zvinogona kudzikiswa kusvika pa2.5% kuburikidza nekushandiswa kweNotional Interest Deduction (NID). Ndokumbira utarise chinyorwa chedu chakadzama paNID pano.
  • Inbound dividends haiteresi (zvichienderana nemamiriro ezvinhu), uye hapana zvakare mari inowanikwa mutero pakutengeswa kwezvibatiso uye kuraswa kwemasheya.
  • Chibvumirano chakagadziridzwa chinopa kodzero dzemitero kune nyika yaunobva kuti iwane mari kubva mukubviswa kwemasheya. Kuwana kubva kumasheya akawanikwa asati asvika 1 Kubvumbi 2017 anotereswa chete munyika yemutengesi yekugara, nepo mibairo kubva kumasheya akawanikwa musi wa 1 Kubvumbi 2017 kana mushure inogona kubhadhariswa mutero nenyika yakabva.
  • Hapana mutero wekuvanzika pazvikamu, mubereko, uye mutero unobhadharwa kubva kuKupro, chero kodzero dzehumambo dzaishandiswa kunze kweKupro.
  • Aya anotevera ndiwo mareti epamusoro ekuramba mutero (WHT) pamari inobhadharwa kubva kuCyprus kuenda kuIndia pasi pechibvumirano (zvichienderana nemitengo yakaderera kana kusunungurwa pasi pemitemo yemunyika):
    • Zvikamu: 10%
    • Kufarira: 0%*/10%
      • NIL, kana muridzi anobatsira wekufarira ari Hurumende, chikamu chezvematongerwo enyika, masimba enzvimbo yeimwe Contracting State, kana masangano emari akataurwa seReserve Bank yeIndia.
    • Mvumo: 10%
      • A WHT mwero we10% unoshandawo pakubhadhara kwehunyanzvi, manejimendi, kana hunhu hwekubvunza.
  • Cyprus ine network yakakura yeDouble Tax Treaties (DTTs) ine chinangwa chekudzivirira mutero wakapetwa kaviri.

Cyprus Holding Company

Nekuda kwezviri pamusoro, makambani eCyprus anogona kuve anoshanda akabata masangano emakambani eIndia anobatanidzwa mukutengeserana kwepasirese. Kambani yeCyprus inogona kuva nezana muzana yekambani yeIndia inobata mukudyara kwakasiyana siyana. Kubva pamaonero eCyprus, hapana kutora chikamu kana kubata zvinodiwa zvinodiwa kuti uwane mabhenefiti emutero. Migove inouya kubva kuIndia haina kuregererwa kubva kuCyprus corporation tax uye zvakare ichasunungurwa kubva kuSpecial Defense Contribution (SDC) pamwero we100%, chero zvakadaro:

  • Kambani yeIndia inobhadhara chikamu inobata zvakananga kana zvisina kunanga mune zvinopfuura makumi mashanu muzana ezviitiko zvinounza mari isiri-investment, kana
  • Mutero wemutero weIndia pamari yekambani inobhadhara hauna kuderera zvakanyanya kupfuura mutero weCyprus (unotsanangurwa seusingasviki 50% yemutero wekambani yeCyprus, kureva, yakaderera pane 6.25%).

Pamusoro pezvo, sangano reCyprus rinogona kushandiswa semurevereri wekuendesa mari dzekunze (FDIs) muIndia kana dzimwe nyika kana kuti inogona kushandiswa kuunganidza purofiti yeboka iyo inogona kudzoserwa pasina kukonzeresa zvikwereti zvemutero.

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Isu takazvipira kukutungamirira kuburikidza nedanho rega rega rekuita, kubva pakumisikidza nekunyoresa kambani yeCyprus kusvika pakupa manejimendi, masevhisi eakaunzi, uye nzvimbo yehofisi yakazara. Dixcart Cyprus ndiyo mhinduro yako yakazara yekubatanidza sangano reCyprus uye nekuwedzera mabhenefiti ainopa.

Chikwata chedu chinokutsigira mukuunganidza uye kuronga magwaro ese anodiwa uku uchiona kuteedzera kuzere nemitemo yemuno neyekunze. Tichataurirana zvakananga nematare anotonga panzvimbo yako kuti tigadzirise maitiro uye kuchengetedza kuteererwa kwemitemo.

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