Makiyi Akakosha eZvibvumirano Zvitsva zveMitero zviri pakati peUK neGuernsey, uye UK neIsle of Man
Pakutanga kwaChikunguru 2018 zvitatu zvitsva zveTereji Zvibvumirano (DTAs) zvakaziviswa pakati peUK neCrown Dependence (Guernsey, Isle of Man, neJersey). Iwo maDTA matatu (kubva kune chimwe nechimwe chezvitsuwa) akafanana, icho chaive chinangwa chakakosha cheHurumende yeUK.
Imwe yeiyo DTA inovhara zvikamu zvine chekuita neBas Erosion uye Profit Shifting ('BEPS') uye zvinoteerera nemitero mitsva yepasi rose, pasi peOECD's Model Tax Convention.
MaDTA matsva anozotanga kushanda kana yega yega matunhu azivisa vamwe, mukunyora, nezvekupedzisa kwemaitiro anodikanwa pasi pemutemo wavo wepanzvimbo.
Akakosha Mutero Akabatana Zvikamu
- Chido chakazara uye mutero wemubhadharo unobvisa zororo unozoshanda mune akati wandei mamiriro, kusanganisira, zvine chekuita nevanhu, zvirongwa zvepenjeni, mabhangi uye vamwe vanopa, makambani ari 75% kana anonyanya kubatsira (zvakananga kana zvisina kunangana) nevagari vehutongi humwe , uye zvakare zvakanyorwa zvinhu zvinosangana nezvimwe zvinodiwa.
Iyi mibairo yemitero ingangodaro ichiwedzera zvakanyanya kukwezva kweGuernsey neIsle of Man semasimba kubva kwavanokweretesa kuUK. Iyo Double Mutero Chibvumirano Pasipoti Scheme ichave ichiwanika kune Crown Dependency vanopa chikwereti kuti nzira yekukumbira kubatirira mutero ruyamuro manejimendi ive nyore.
Kuwedzera Kwakakosha Zvikamu
- Yekugara tayi mudariki kune vanhu, izvo zviri pachena uye zviri nyore kunyorera.
- Yekugara tie breaker yemakambani kuti isarudzwe neyakawiriranwa chibvumirano chevaviri vemitero vane chekuita nekambani inonyatsotarisirwa, inosanganisirwa uye panotorwa sarudzo huru. Izvi zvinofanirwa kuita kuti zvive nyore kumisikidza uko manejimendi nekutonga kuri kutora nzvimbo uye nekudaro kuti uone kuti mitero yemitero inomuka kupi.
- Kubatanidzwa kwechikamu chisina kusarura. Izvi zvinodzivirira kushandiswa kwenzvimbo dzinoverengeka dzinodzvinyirira dzeUK, senge mitemo yekufarira yakabhadharwa uye kushandiswa kwemitengo yekuchinjisa yeSmabhizinesi madiki kana Pakati Pakati (maSME). Panguva imwecheteyo mabhenefiti akadai sekuregerera mutero kuregererwa kwekukodzera kuiswa kwakazvimiririra uye kuregererwa kwemugovano kune maSME kuchafadzwa. Izvi zvichaisa Guernsey neIsle of Man pane yakanyanya kunaka uye yakaenzana tsoka pamwe nedzimwe nzvimbo.
Unganidzo yeMitero yeUK Exchequer
Ipo maDTA matsva achipa zvakawanda zvakanakira, iyo Crown Dependencies inozodiwawo ikozvino kubatsira mukutora mutero weUK Exchequer.
Chikuru Chinangwa Kuedzwa uye Kuwirirana Chibvumirano Maitiro
Iyo DTAs inosanganisira iyo 'Yechinangwa Chinangwa Bvunzo'. Izvi zvinoreva kuti mabhenefiti ari pasi peDTA yega yega anogona kunyimwa panotemerwa kuti chinangwa, kana chimwe chezvinangwa zvikuru, chegadziriro yaive yekuchengetedza izvo mabhenefiti. Iyi bvunzo inotorwa kubva kuBEPS chibvumirano matanho.
Pamusoro pezvo, 'Mutual Agreement Maitiro' zvinoreva kuti panobhadhara mutero kuti zviito zveimwe kana zvese zvemasimba zvinotsanangurwa muDTA zvinopa mhedzisiro yemutero isingaenderane neDTA, vane masimba emitero vanoedza kugadzirisa nyaya kuburikidza nekubvumirana pamwe nekubvunzana. Kana pasina chibvumirano, mutero anogona kukumbira kuti nyaya iendeswe kumatare, mhedzisiro yacho inosunga kumatunhu ese.
Iyo Crown Dependency - uye Chinhu
Pamusoro peiyo maDTA achangobva kuziviswa, kuzvipira kuzvinhu, sekutsanangurwa mu 'Kanzuru yeEuropean Union - Kodhi yeKubata Boka (Mutero) Rondedzero' yakaburitswa musi wa8 Chikumi 2018 inogona zvakare kuve nemhedzisiro kune iyo Crown Dependence . Nezve bhizinesi repasirese, kuratidza kuvepo kwezvinhu nenzira yebasa, kudyara mari, nezvivakwa, chichava chinhu chakakosha, kumisikidza chokwadi chemitero uye kugamuchirwa.
Zvimwe Information
Kana iwe uchida rumwe ruzivo nezve iyo DTAs nyowani pakati peUK neCrown Dependence, ndapota taura kune waunogara Dixcart kuonana kana kuhofisi yeDixcart kuGuernsey: zano.guernsey@dixcart.com kana muIsle of Man: advice.iom@dixcart.com.
Dixcart Trust Corporation Limited, Guernsey: Yakazara Fiduciary License yakapihwa neGuernsey Financial Services Commission. Guernsey yakanyoreswa nhamba yekambani: 6512.
Dixcart Management (IOM) Yakatemerwa Rezinesi neIsle of Man Financial Services Authority.
