Mativi Akakosha - Zvehupfumi Zvezvinhu Zvinodikanwa zveGuernsey

1 Introduction

Semamwe masimba ekumahombekombe, Guernsey ichave ichiteedzera mutemo mutsva kuunza hupfumi zvinhu zvinodiwa kumakambani kuGuernsey. Ichi chinyorwa chekupfupisa chinoratidza zvakakosha zveGuernsey Hurumende yakatemwa mutemo, ichicherekedza kuti zvimwe, zvakazara manongedzo enongedzo, zvichatevera munguva inotevera.

Mutemo wakatsanangurwa unoshanda kumakambani ese anogara kuitira zvinangwa zvemitero muGuernsey uye ichave inoshanda kwenguva yekuverenga ichatanga kana kana 1 Gunyana 2019. Izvo zvinokurudzirwa kuti iyo Guernsey yekambani mutero inodzoserwa ichagadzirwazve sezvo makambani ese emitero anogara achizodiwa kuti vape ruzivo rwekuwedzera maererano nezvavanoita uye mari.

Ndokumbira utarise kuti tsamba yekupfupisa iyi inofanirwa kuverengerwa pamwe chete nemutemo wakatsanangurwa nemanotsi ekutungamira, anogona kuwanikwa pa: www.gov.gg/economicsubstance

2 Mamiriro ezvinhu

Muna 2016 kanzuru yeEU yakazvipira kuronga nzira dzekurwira kubiridzira mutero, kunzvenga neCode of Conduct Group ("COCG") vakarairwa kuti vatore nzira yekutarisisa umo masimba, kusanganisira Crown Dependence yeGuernsey, Jersey neIsle yeMunhu, yakaongororwa ichipesana nematatu matanho maererano ne:

i) kujekesa mutero

ii) mutero wakaringana; uye

iii) kutevedzera zvinopesana- neBase Erosion uye Profit Shifting ("BEPS") matanho.

Hapana nyaya dzakasimudzwa maererano neCrown Dependency 'zviyero zvekujekesa mutero uye anti-BEPs kutevedzera. ICOCG, zvakadaro, yakaratidza kunetsekana kuti Crown Dependence yakanga isina "zvinodiwa zvemutemo zvezvinhu zvinoshanda mubhizinesi mukati kana kuburikidza nehutongi".

ICOCG yainetsekana kuti izvi "zvinowedzera njodzi yekuti purofiti yakanyoreswa mudunhu haina kuenzana nezviitiko zvehupfumi uye huvepo hwakakura hwehupfumi". Kunetseka uku kwakataurwa mutsamba kune yega yeCrown Dependence munaNovember 2017.

Mukupindura Guernsey, pamwe chete nemamwe maCrown Dependence, vakaita chisungo chekugadzirisa matambudziko aya pakupera kwaZvita 2018. Saizvozvo, Crown Dependency Hurumende "vashanda pamwe chete pamwe" mukugadzirira iwo iwo iwo mutemo mutemo uye nhungamiro manotsi nechinangwa yeavo ari akanyatsoenderana sezvinobvira. Vamiririri vanobva kumatunhu akakosha emaindasitiri vakabatanidzwa mukugadzirira mitemo iyi kuti vaone kuti vanokwanisa kushanda mukuita, pamwe nekuzadzisa zvizere zvinodiwa neEU.

Musi wa5 Mbudzi 2018, iyo yakanyoreswa Income Mutero (Zvinodikanwa zveZvinhu) (Guernsey) (Amendment) Ordinance, 2018 (iyo "Zvinhu Zvinodikanwa Mutemo" kana "SRL") yakaburitswa neHurumende yeGuernsey nechinangwa chekuona kuti Guernsey inogadzirisa kuzvipira kwayo. zvine chekuita nekushomeka kwehupfumi hwezvinhu zvinodiwa pakuita bhizinesi mukati uye kuburikidza neGuernsey.

Ichi chinyorwa chekupfupisa chakagadzirirwa kupfupisa iwo akakosha maficha ezvinokurudzirwa pasi peSRL.

Nhanho dzepamusoro dzepamusoro

Iyo SRL yakatarwa yakagadzirirwa kugadzirisa kunetseka kuti makambani anogona kushandiswa kukwezva mhindu isingaenderane nezviitiko zvehupfumi uye huvepo hwakakura hwehupfumi muGuernsey. Uine izvi mupfungwa mutemo unorongwa unoda kuti mamwe makambani aratidze kuti vane hupfumi muChitsuwa na:

• kutungamirirwa uye kutarisirwa muChitsuwa;
• kuitisa Zviitiko Zvemari Inoburitsa Mari (CIGA) muChitsuwa; uye
• kuva nevanhu vakakwana, nzvimbo uye mashandisiro muChitsuwa.

Izvi zvinoda zvinhu zvinoshanda kukambani inogara nekuda kwemitero muGuernsey yezvikamu zvinotevera zvemari yekufambisa nemari nezvimwe zviitiko zvebasa zvinonzi "zviitiko zvakakosha", Sekucherechedzwa neOECD foramu pane Inokuvadza Mitero Maitiro:

• Banking
• inishuwarenzi
• Shipping
• Kubhadhara & kubhadhara
• hedhikota
• Kugovera uye nzvimbo dzebasa
• Yakachena Equity Kubata Kambani; uye
• Intellectual Property (kune izvo pane zvakasarudzika zvinodikanwa mune dzakanyanya njodzi zviitiko)

Chikamu chega chega chakakodzera chezviitiko chinotsanangurwa mu SRL iyo kune rumwe ruzivo pane yakasarudzika chiyero chinopihwa mukati Mashoko Okuwedzera 1.

Zvinonzwisisika kuti makambani ese emitero anogara achidikanwa kuti ape rumwe ruzivo mumitero yavo kuitira kuti zviitiko zviri pamusoro zvionekwe. Mitero inodzokororwa inozoenzanisirwa zvakare kutora ruzivo runodiwa kuongorora kutevedzera zvinodiwa nemidziyo sezvakatsanangurwa mu "5 Reporting" pazasi.

Kuregererwa kuMuedzo Wezvinhu

Ndokumbira utarise mamiriro anotevera, uko inogara kambani inoita chiitiko chakakodzera, ingatariswe kunze kwekuyera:

a) Kana mune chero nguva yekuverenga isina mari inowanikwa kubva muchiitiko chakakodzera; kana

b) Iko kambani isingagari nekuda kwemitero muGuernsey, kunyangwe ikaiswa muGuernsey. Pasi pemutemo uripo, zvinoenderana nekuti kambani iyi yeGuernsey iri kuda kugara kune imwe nzvimbo here kuti Guernsey ine chibvumirano chemitero yakapetwa kaviri (DTA) nayo, uyezve zvinoenderana nechokwadi chekambani iyoyo uye neiyo DTA inosimbisa kugara chaiko chinzvimbo. Guernsey yazivisa kuti iri kuongorora mitemo yayo yekambani yemitero maererano neiyo SRL nyowani uye humwe hutungamiriri hunotarisirwa panguva ya2019.

4 Iwo Matatu Zvinhu Zvinoedzwa

Pane imwe nguva kambani inogara Guernsey yaonekwa seiri kuita zviitiko zvakakosha, iyo SRL inoda kuti kambani igutsikane "nehupfumi hweyedzo bvunzo". Uyu muedzo wakakamurwa kuita zvikamu zvitatu sezvakatsanangurwa pazasi (uchiyeuka kana pasina mari yakawandisa inogamuchirwa zvine chekuita nebasa rakakodzera, hapana chikonzero chekusangana nemiedzo iyi):

(i) Bvunzo 1 - Inotungamirwa & Inotarisirwa

Izvo zvinodikanwa kutungamirwa uye kutarisirwa muChitsuwa ("iyo yakatungamirwa uye yakamisikidzwa bvunzo") muyedzo wakasiyana kune iyo kesi mutemo "manejimendi uye kutonga" bvunzo inoshandiswa mukugadzirisa mutero unogara wekambani. Idzi dzinotevera nzvimbo dzinofanirwa kutariswa mukushandisa iyo yakatungamirwa uye inotarisirwa bvunzo:

• Kakawanda kwemisangano yeBhodi - kuti huwandu hwakakwana hwemisangano yebhodhi inoitwa uchitarisisa huwandu hwekutora sarudzo hunodiwa padanho iro. Chii chinoumba huwandu hwakakwana hwemisangano hunobva pane zvinoenderana nebasa rekambani. Nekudaro, zvinowanzo tarirwa kuti kunyangwe kumakambani ane padanho rekuita, pachave nemusangano mumwechete pagore webhodhi revatungamiriri.
• Misangano inoitirwa kuGuernsey - kuti kune quorum yevatungamiriri varipo chaiko kuGuernsey. Hazvidi kuti misangano yese iyi iitwe muChitsuwa asi zvaizotarisirwa kuti vazhinji variko. Zvakare, kunyangwe iyo SRL ichinongedzera ku "quorum" yevatungamiriri varipo muChitsuwa, iyo Guernsey Mutero Hofisi vakasimbisa kuti vangatarisira kuona ruzhinji rwebhodhi richienda kuChitsuwa.

• Maminitsi uye zvinyorwa - kuti maminetsi akabatanidzwa uye zvinyorwa zvinochengetwa uye zvinopa humbowo hwekuti bhodhi ibato rinotora sarudzo rinotora sarudzo dzakatarwa.
• Ruzivo uye hunyanzvi hweBhodi - kuti bhodhi rine ruzivo rwakakosha uye hunyanzvi hwekuita mabasa avo. Muchiitiko apo paine vatungamiriri vemakambani, izvo zvinodiwa zvinoshanda kune mumwe munhu (s) (maofficial emubatanidzwa director) vanoita basa chairo.
• Zvinyorwa zvakachengetwa muGuernsey - maminetsi ese uye zvinyorwa zvinochengetwa muGuernsey.

(ii) Bvunzo 2 - Core Mari Inogadzira Zviitiko ("CIGA")

Kune yega yega chikamu iyo SRL inotsanangurwa inopa rondedzero yezvakakosha zviwanikwa zviwanikwa mabasa (ayo akanyorwa mu Mashoko Okuwedzera 2), inoshanda kune yega yega chiitiko chakakodzera icho chinoshanda mukati mekambani, chingaite. Iyo kambani saka inoda kuratidza kuti izvi zvakakosha zviitiko zvinoitwa kuGuernsey.

Zvisinei, hazvidi kuti kambani iite zvese zveCIGA zvakanyorwa, kuitira kuratidza chinhu. Semuenzaniso, kambani inobata patent haifanire kuenderera neCIGA yekushambadzira, kushambadzira uye kugovera pamwe nekutsvaga nekusimudzira.

Mutemo wakatsanangurwa haurambidze kambani kubva kubhodha zvimwe kana zvese zvainoita. Kunze kwekutsvaga, mune ino mamiriro, kunosanganisira kutsvagira kunze, kupa kondirakiti kana kupa kune vamwe mapato (senge Corporate Service Provider (CSP)) kana makambani eboka. Izvo izvo kambani yeGuernsey inofanirwa kuratidza ndeyekuti ine zvakakwana kutarisira uye kutonga kwezvekunze zviitiko uye, kuzadzisa izvo zvinodiwa nezvinodiwa, kuti izvo zviitiko zvinoitwa muChitsuwa. Iko CIGA inobuditswa kunze zviwanikwa zveCSP muChitsuwa zvichatariswa pakuona kana vanhu nenzvimbo bvunzo dzakasangana. Nekudaro, panofanirwa kuve pasina kuverenga kaviri kana masevhisi acho achipihwa kune inopfuura imwe kambani. Iyo kambani inoramba iine basa rekuona kuti ruzivo rwakakwana rwunotaurwa pakudzoka kwayo uye izvi zvichasanganisira chaiwo ruzivo rwezvishandiso zvinoshandiswa neCSP yayo, semuenzaniso zvichibva pakushandiswa kwemasheets.

Ziva, uko chiitiko chekunze hachisi chikamu cheCIGA izvi hazvikanganise kugona kwekambani kusangana nezvinodiwa (semuenzaniso, back office mabasa senge IT rutsigiro). Uye zvakare, izvo zvinodikanwa zvezvinhu hazvitenderi makambani kutsvaga nyanzvi kuraira kana kuita masevhisi ehunyanzvi mune mamwe masimba.

Chinhu chakakosha kucherechedza ndechekuti mari inobhadharwa nemutero muChitsuwa inofanirwa kuenderana neCIGA inoitwa muChitsuwa.

(iii) Bvunzo 3 - Yakaringana Zviwanikwa

Iyo kambani inofanirwa kuratidza izvo zvinoenderana nezinga rezviitiko zvakakosha zvinoitwa muGuernsey kuti pane zvakakwana:

(a) Vashandi - Iyo Kambani ine chiyero chakaringana chevashandi (vanokwanisa) mudanho rinoenderana nezviitwa zvekambani.

(b) Mari inoshandiswa - Chiyero chakaringana chemari yegore rino chinowanikwa mudanho rinoenderana nezviitiko zvekambani.

(c) Nzvimbo - Mahofisi akakwana epanyama uye / kana nzvimbo mumatunhu maanogona kuita zviitiko zvekambani.

Mutemo unotsanangurwa unoreva izwi rekuti "kukwana". Zvisinei, izwi iri haritsanangurike nekudaro rine zvarinorevawo. Tsananguro yeduramazwi ye "kukwana" ndeiyi: "Zvakwana kana zvinogutsa kune chimwe chinangwa".

Izvo zvakakwana kukambani yega yega zvichave zvinoenderana nechero chokwadi chekambani uye bhizinesi rayo bhizinesi. Kambani ichafanirwa kuona kuti inochengetedza nekuchengetedza zvinyorwa zvakafanira kuti zviratidze kukwana kwezvishandiswa zvinoshandiswa nemari inoshandiswa.

5 Kushuma

Iyo SRL inoda kuti kambani yeGuernsey ipe iyo Guernsey Inowanikwa Mutero Hofisi chero ruzivo rwunodikanwa zvine musoro kubatsira Director weRubatsiro Mutero mukuona kuti kana kwete inogara kambani yakasangana nehupfumi hwezvinhu. Kunyangwe iwo mutemo parizvino wakanyarara kuti nderupi rudzi rweruzivo runodiwa, vanachipangamazano veindasitiri vakaratidza kuti ruzivo urwu ruchaunganidzwa kuburikidza nekambani mutero wepagore kudzoka uye kuti zvinotevera zvinhu zvingangokumbirwa:

• Mabasa ebhizinesi;
• Huwandu uye mhando yemari inowanikwa;
• Mari uye mhando yemari uye midziyo;
• Nzvimbo;
• Huwandu hwevashandi vanotsanangura huwandu hwevashandi venguva yakazara vakaenzana nezvinodiwa.

6 Masanctions uye International Reporting

Mutemo unotsanangurwa unosanganisira masanction akasimba uye asingatenderwe kutadza kuzadzisa izvo zvinodiwa nezvinodiwa. Zvirango zviri kufambira mberi uye zvinosanganisira zvirango zvemari (sezvakatsanangurwa pazasi), chikumbiro chinogona kuitwa chekuwongorora uko kunoenderera kusateedzera kunoonekwa, nechirango chekupedzisira chinotungamira kuramwa kwekambani kubva kuComputer Register.

Chiremera chine hunyanzvi chinoshandura zvega ruzivo rwakakodzera neEU Member State chinzvimbo chinokwanisa apo kambani yemubereki, kambani yemubereki uye / kana muridzi wekupedzisira anogara, kana izvo zvinodikanwa zvikatadza. Mune ese akanyanya njodzi IP makesi kuchinjana ruzivo rwakakodzera kunoitika otomatiki (ona Mashoko Okuwedzera 1 "Intellectual Property" kune rumwe ruzivo).

Zvirango zvemari muGuernsey nekutadza muyedzo wezvehupfumi ndeizvi:

i) Yekutanga nguva yekuverenga account kutadza, chirango chisinga pfuure £ 10,000;

ii) Yayo yechitatu yekuverenga nguva kukundikana, chirango chisinga pfuure £ 50,000; uye

iii) Yayo yechina accounting account kutadza, chirango chisinga pfuure £ 100,000.

7 Kumwe Kutungamira 

Iwo manejimendi manejimendi kubva kuCrown Dependence anoenderera mberi achishanda pamwechete kugadzira zvakazara gwara manotsi ayo achaburitswa munguva pfupi iri kutevera. Nekudaro, izvi hazvingakwanise kufukidza zvese zvinoitika uye hazvizotsiva kukosha kwekutora yakazvimirira nyanzvi kuraira.

Chinhu chinobatsira chinodiwa flowchart seyakagadzirwa muCrown Dependence manotsi ekutungamira akaiswa pa Mashoko Okuwedzera 3.

8 Mhedziso

Makambani anoshanda mumaindasitiri akakodzera zvino ave pasi pesimba rekuona kuti vatevedzera mutemo mutsva unozotanga kutanga kwa2019.

Izvi zvichave nekukanganisa kwakakura pamabhizimusi mazhinji eGuernsey ane nguva pfupi chete yekuratidza kuzviremera kuti zvinoenderana. Iyo inogona kubhadhariswa zvirango zvekutadza kutevedzera kunogona kukonzera kukuvadza mukurumbira njodzi, faindi inosvika pa- $ 100,000 uye inogona kutokonzeresa kuti kambani ipedzisire yarohwa.

• Izvi zvinotisiya kupi?

Makambani ese anofanirwa kufunga kuti anowira mukati memasangano akakodzera, uye kwavanoenda, vachazoda kufunga uye kutora madhongi avo. Kana kambani ikasawira mukati mechikamu chakakodzera, saka hapana zvisungo zvinowira pamusoro pavo neiyo SRL yakatsanangurwa.

Makambani mazhinji anokwanisa nyore kuona kana achiwira mukati mechikamu chakakodzera uye makambani anotarisirwa neCSPs angangoda kuongorora kana aine chinhu chakakosha.

• Chii chingashanduke?

Isu tiri pamucheto peBrexit uye, kusvika parizvino, hurukuro zhinji dzakaitika nekomisheni yeEU uye mutemo wekunyora wakaongororwa navo; zvisinei, COCG ichangosangana kuzokurukura nyaya dzakadai muna Kukadzi 2019.

Saka zvinoramba zvichionekwa kana COCG ichibvumirana kuti zvirevo zvinosvika zvakakwana. Izvo zviri pachena, ndezvekuti mutemo uyu uripo kuti ugare mune chimwe chimiro kana fomu uye nekudaro makambani anofanirwa kufunga nezvechinzvimbo chavo nekukurumidza sezvazvinogona.

• Tingabatsira sei?

Kana iwe uchifunga kuti bhizinesi rako rinogona kukanganiswa nemutemo mutsva, zvakakosha kuti utange kuongorora uye kutora matanho akakodzera izvozvi. Ndokumbira kuti ubate hofisi yeDixcart iri kuGuernsey kuti ukurukure zvinodiwa nezvinodikanwa: zano.guernsey@dixcart.com.

Dixcart Trust Corporation Limited, Guernsey: Yakazara Fiduciary License yakapihwa neGuernsey Financial Services Commission. Guernsey yakanyoreswa nhamba yekambani: 6512.

Mashoko Okuwedzera 1

Zvakakodzera Chiitiko Tsananguro

Chikamu chega chega chezviitiko chakakodzera chinotsanangurwa seinotevera muSRL yekambani inogara pamitero muGuernsey:

Banking

Zvinoreva kuenderera mberi kwebhizinesi rebhangi sekugadzwa neBanking Supervision (Bailiwick yeGuernsey) Mutemo, 1994.

inishuwarenzi

Zvinoreva kuitwa kweinishuwarenzi bhizinesi mukati mezvinoreva uye pasi peisensi yeInishuwarenzi Bhizinesi (Bailiwick yeGuernsey) Mutemo, 2002.

Shipping

Inotsanangurwa mu SRL seimwe ngarava yakakura kupfuura makumi maviri nemana metres inoshanda mumvura dzepasi rese (kureva kwete muBailiwick yeGuernsey mvura) yemari, yekutakura vafambi kana nhumbi kusanganisira zviitiko zvinotevera:

• Iyo rendi pane charter hwaro hwechikepe;
• Kutengeswa kwetikiti kana zvakaenzana uye kupihwa kwemasevhisi ane hukama nekutengesa kwakadaro;
• Iko kushandiswa, kugadziriswa kana kubhadharwa kwemidziyo (kusanganisira matrailer nedzimwe mota kana zvishandiso zvinoshandiswa kutakura midziyo) zvinoshandiswa kutakura zvinhu kana kutengeswa; uye
• Vatariri vevashandi vengarava.

Mari uye Leasing

Inotsanangurwa sekambani inopa zvivakwa zvechikwereti zvemhando ipi neipi zvekutarisirwa kune chero munhu ("mutengi"). Inosanganisira kupihwa kwechikwereti nenzira yezvikwiriso zvinoitirwa mutero wakasiyana uye uchiziviswa kumutengi zvine chekuita ne:

• Kupiwa kwezvinhu nekutenga mubhadharo;
• Kubhadhara mari (kusabatanidzi ivhu nezvinodiwa muvhu); uye
• Kutengesa zvine mamiriro kana kutengeswa kwechikwereti.

Kumusoro 'Bhizinesi

Zvinoreva kupihwa nekambani inogara Guernsey kune vasiri-Guernsey vanogara mukati meboka reboka reavo eanotevera eanotevera masevhisi:

• Kupa kwevakuru manejimendi;
• Iko kufungidzira kana kudzora kwenjodzi yezvinhu zviitiko zvinoitwa ne, kana midziyo yevaridzi, chero veavo vanhu veboka; uye
• Iko kupihwa kwezano rinosimbisa zvine chekuita nekufungidzira kana kudzora njodzi kune zviitiko zvakadaro kana zvinhu zvataurwa pamusoro.

Distribution uye Service Centres

Zvinoreva bhizinesi rine iro rega kana chikuru chiitiko chiri:

• Iko kutenga kana mbishi zvigadzirwa uye zvigadzirwa zvakapedzwa kubva kune dzimwe nhengo dzeboka rimwe chete idzo dzisiri vagari muGuernsey uye kuzvitengesa zvakare kwechikamu chidiki muzana chemubereko; kana
• Iko kupihwa kwemasevhisi kune dzimwe nhengo dzeboka rimwe chete idzo dzisiri Guernsey mugari.

Kubata Kambani

Iko iri kambani yekuGuernsey inogara iyo inobata zvakawandisa zvikamu zvakawanda mune chimwe chinhu; rine basa rayo rekutanga kutora nekutora masheya kana zvido zvakaenzana mune mamwe makambani; uye isingafambisi chero basa rekushambadzira.

Intellectual Property (IP)

Iko kambani inogamuchira mari kubva kuIP, ichafanirawo kufunga kana iri "yakanyanya njodzi IP kambani", iyo inotsanangurwa mumutemo.

Pane fungidziro inokwenenzverwa yekuti yakanyanya njodzi IP kambani yakundikana chinhu chinodiwa sezvo njodzi dzekugadzira purofiti kuchinjisa dzichionekwa sedzakakura. Nekuda kweizvozvo, masimba ane hunyanzvi anochinjisa ruzivo rwese, rwunopihwa nekambani, neiyo inhengo yeEU State State inokwanisa masimba uko iko iko iko mubereki kambani, yekupedzisira mubereki kambani uye / kana wekupedzisira muridzi anobatsira ari kugara. Shanduko yakadaro yeruzivo ichaenderana nezviripo zvibvumirano zvepasi rose zvekutsinhana mutero.

Kuti uratidze fungidziro uye usazowedzerazve mamwe masanctions (ona pazasi), yakanyanya njodzi IP kambani ichafanirwa kugadzira zvigadzirwa zvinozotsanangura mashandiro eDEMPE (Kubudirira, kusimudzira, kugadzirisa, kuchengetedza uye kushandisa) mabasa anga ari pasi payo, uye izvo izvi zvakabatanidza vanhu vane hunyanzvi uye vanoita zviitwa zvavo zvepakati muChitsuwa. Iyo yepamusoro yekuratidzira chikumbiso inoda:

• Yakadzama marongero ebhizinesi ayo anonyatsoburitsa chikonzero chebhizimusi chekubata Intellectual Property asset (s) muChitsuwa;
• Concrete humbowo hwekuti kutora sarudzo kuri kuitika muChitsuwa, uye kwete kumwe kunhu; uye
• Ruzivo nezvevashandi muGuernsey, ruzivo rwavo, chibvumirano mazwi, kwavo kugona, uye urefu hwavo hwebasa. Sarudzo dzenguva nenguva nevasiri-vagari madhairekita kana nhengo dzebhodhi, kana vashandi vemunharaunda vakabata zvinhu zvisingaonekwe, havagone kuramba fungidziro.

Mashoko Okuwedzera 2

Core Income-Inogadzira Chiitiko (CIGA) Tsanangudzo

Nezve zvinangwa zveMirau "zviwanikwa zvinounza mari" zvine chekuita nechinhu chimwe nechimwe chakakodzera chiitiko chiri kuitwa kuGuernsey chakatsanangurwa seinotevera:

Banking

Nezve kubhengi, zvinosanganisira:

• kugadzirisa njodzi inosanganisira chikwereti, mari uye njodzi yekufarira;
• kutora nzvimbo dzekudzivirira;
• kupa zvikwereti, chikwereti kana mamwe masevhisi emari kune vatengi;
• kugadzirisa mari yekutonga; uye
• kugadzirira marekodhi emitemo nekudzoka.

inishuwarenzi

Nezve inishuwarenzi, inosanganisira:

• kufungidzira uye kuverenga njodzi;
• inishuwarenzi kana kuisazve inshuwarisi panjodzi; uye
• kupa vatengi mabasa,

Mari uye Leasing

Panyaya yemari uye yekurenda, inosanganisira:

• kudoma uye kuwana midziyo inofanirwa kubhadharwa (mune yechibvumirano);
• kumisikidza mazwi uye nguva yechero mari kana kukweretesa;
• kuongorora uye kugadzirisa chero zvibvumirano; uye
• kugadzirisa chero njodzi.

Kubata musoro

Panyaya yekukwirisa dzimba, inosanganisira:

• kutora sarudzo dzakakodzera manejimendi;
• kuita mari yekuitira vamiririri veboka. uye
• kurongedza zviitiko zveboka.

Shipping

Nezve kutakura, zvinosanganisira:

• kutarisira vashandi (kusanganisira kuhaya, kubhadhara uye kutarisa nhengo dzevashandi);
• kudhonza nekuchengetedza ngarava;
• kutarisira nekutevera kuendesa;
• kuona kuti ndezvipi zvinhu zvekuhodha uye nguva yekuendesa. uye
• kuronga nekutarisa nzendo.

Distribution uye Service Centres

Nezve kugovera uye nzvimbo dzebasa, zvinosanganisira:

• kutakura nekuchengetedza zvinhu, zvinhu uye zvinhu;
• kutarisira masheya;
• kutora maodha; uye
• kupa kubvunza kana mamwe masevhisi masevhisi.

Kubata Kambani

Zvese zviitiko zvine chekuita nebhizinesi iro.

Intellectual Property Pfuma

Panyaya yezvinhu zvepfuma, zvinosanganisira:

• kutsvagisa nekusimudzira (pane kuwana kana kutsvagisa basa);
• kushambadzira, kushambadzira uye kugovera;
• kutora sarudzo dzakatarwa uye kugadzirisa (pamwe nekutakura) njodzi huru dzine chekuita nekusimudzira uye nekushandisa zvisirizvo zvinhu zvehungwaru;
• kutora sarudzo dzakatarwa uye kugadzirisa (pamwe nekutakura) njodzi huru dzine chekuita nekutora-bato rechitatu uye kushandisa kwakasarudzika kwepfuma yehungwaru; uye
• kuenderera mberi nezviitiko zvekutengesa zviri pasi pekuti pfuma yevaridzi inoshandiswa uye zvinotungamira mukugadzirwa kwemari kubva kune wechitatu mapato.

Mashoko Okuwedzera 3

Zvinodikanwa Zvinodikanwa Kuyerera Chati

 

 

 

Dixcart Trust Corporation Limited, Guernsey: Yakazara Fiduciary License yakapihwa neGuernsey Financial Services Commission. Guernsey yakanyoreswa nhamba yekambani: 6512.

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