Zvinodikanwa zveMishonga muChitsuwa cheMunhu neGuernsey - Unoteerera here?
kumashure
Muna 2017, European Union ("EU") Code of Conduct Group (Business Taxation) ("COCG") yakaongorora mitemo yemitero yenhamba huru yenyika dzisiri dzeEU, kusanganisira Isle of Man (IOM) neGuernsey, vachipesana iyo pfungwa ye "yakanaka mutero hutongi" zviyero zvemutero kujekesa, mutero wakaringana uye anti-Base Erosion uye Profit Shifting ("BEPS") matanho.
Kunyangwe iyo COCG yanga isina kana hanya nemitemo yakawanda yekutonga kwakanaka kwemitero sezvo iine hukama neIOM neGuernsey nedzimwe nzvimbo dzinoverengeka dzinoisa purofiti yemakambani kusvika zero kana padhuze zero zero, kana vasina mitero yemubatanidzwa. kunetsekana maererano nekushomeka kwehupfumi hwezvinhu zvinodiwa kune masangano anoita bhizinesi mukati uye kuburikidza nemasimba aya.
Semhedzisiro, munaNovember 2017 iyo IOM neGuernsey (pamwe nemamwe matunhu akati wandei) vakazvipira kugadzirisa izvi zvinonetsa. Kuzvipira uku kwakazviratidza muchimiro cheZvinodikanwa zveMishonga izvo zvakatenderwa musi wa11 Zvita 2018. Mutemo uyu unoshanda kunguva dzeakaunzi dzinotanga kana kana 1 Gunyana 2019.
Iyo Crown Dependence (yakatsanangurwa seIOM, Guernsey neJersey), yakaburitsa gwara rekupedzisira ("Substance Guidance"), maererano neZvinodikanwa zveZvinhu musi wa22 Mbudzi 2019, kuti vawedzere gwaro rakakosha rakange rakapihwa muna Zvita 2018.
Ndeapi ari Ehupfumi Ezvinhu Mitemo?
Chinhu chakakosha chinodiwa cheMitemo yezvinhu ndechekuti Isle of Man kana Guernsey (inonzi imwe neimwe se "chiwi") kambani inogara mutero inofanirwa, panguva yega yega yekuverenga mainowana mari kubva kunhengo inokodzera, iine "chinhu chakakwana" munzvimbo yayo.
Matunhu anoshanda anosanganisira
- Banking
- inishuwarenzi
- Shipping
- Fund Management (izvi hazvirevi makambani ari Collective Investment Vehicles)
- Kubhadhara & kubhadhara
- hedhikota
- Kugovera uye nzvimbo dzebasa
- Yakachena Equity Kubata Makambani; uye
- Intellectual Property (kune izvo zviripo chaizvo zvinodiwa munjodzi huru
Pamwero wepamusoro, makambani ane mari inoenderana nekambani, kunze kwemakambani akabata akachena, anova nezvinhu zvakakwana muChitsuwa, kana zvikatungamirwa uye zvichitarisirwa munzvimbo yekutonga, kuita zviitiko zvikuru zvinounza mari ("CIGA") mudare. uye ndine vanhu vakaringana, nzvimbo uye mari inoshandiswa mukutonga.
Inotungamirwa uye Inotarisirwa
Kuve 'kutungamirwa uye kutarisirwa muChitsuwa' kwakasiyana neyekugara kwekuyedza kwe 'manejimendi uye kutonga'.
Makambani anofanirwa kuona kuti pane huwandu hwakakwana hwemisangano yebhodhi * inoitwa uye inopindwa muChitsuwa chakakodzera kuratidza kuti kambani ine zvinhu. Izvi hazvireve kuti misangano yese inoda kuitirwa kuChitsuwa chakakodzera. Iwo akakosha mapoinzi ekufunga kusangana nemuedzo uyu ndeaya:
- kuwanda kwemisangano - kunofanirwa kukwana kuzadzisa zvido zvebhizimusi zvekambani;
- mafambiro anoita madhairekita kumisangano yebhodhi - chikwata chinofanirwa kunge chiripo muChiwi uye zviremera zvemitero zvakakurudzira kuti vazhinji vevatungamiriri vanofanirwa kunge varipo. Uyezve, vatungamiriri vanotarisirwa kuti vapinde mumazhinji emisangano;
- bhodhi rinofanira kuve neruzivo rwehunyanzvi uye ruzivo;
- sarudzo dzakakosha uye dzakakosha dzinofanirwa kuitwa kumisangano yebhodhi.
* Bhodhi maminetsi anofanirwa padiki, humbowo hwakakosha sarudzo sarudzo dziri kuitwa mumusangano wakaitirwa panzvimbo yakakodzera. Kana bhodhi revatungamiriri rikasaita, mukuita, kuita sarudzo dzakakosha, vakuru vemitero vachatarisa kuti vanzwisise kuti ndiani, uye kupi.
Core Mari Inogadzira Zviitiko (CIGA)
- t ese maCIGA akanyorwa mune akakodzera Islands 'Mitemo inofanirwa kuitwa, asi iwo aripo, anofanirwa kutevedzera zvinodiwa nezvinodiwa.
- Mamwe emahofisi ekumashure akadai seIT uye rutsigiro rwemari hazviite maCIGA.
- Pakati pese, izvo zvinodiwa nezvinodiwa zvakagadzirirwa kuremekedza ekushambadzira mamodheru, kunyangwe uko maCIGA akabuditswa kunze kwenyika anofanirwa kunge achiitwa muChitsuwa uye kutarisirwa zvakakwana.
Kuvapo Kwakakwana Kwemuviri
- Inoratidzirwa nekuve nevashandi vanokwanisa zvakakwana, nzvimbo uye mari pachitsuwa.
- Yakazara tsika yekuti kuvapo kwemuviri kunogona kuratidzwa kuburikidza nekushandira kunze kune Island-based manejimendi kana mubatsiri webasa revashandi, kunyange zvakadaro vatapi vasingakwanise kuverenga zvakapetwa zviwanikwa zvavo.
Ndeapi Ruzivo Anodikanwa kuti Apiwe?
Sechikamu chemabatiro emari yemutero, makambani anoita zviitiko zvakakosha anozodiwa kuti ape ruzivo runotevera:
- marudzi ebhizinesi / emari, kuitira kuti uone mhando yechiitiko chakakodzera;
- huwandu uye mhando yemari inowanikwa nezvakakodzera zviitiko - izvi zvinowanzove huwandu hwekudzoka kubva kumatetimendi emari;
- huwandu hwemashandisirwo ekushandisa nezviitiko zvakakodzera - izvi zvinowanzove mari yekushandisa yekambani kubva kune zvinyorwa zvemari, kusanganisa capital;
- ruzivo rwezvivakwa - kero yebhizinesi;
- nhamba ye (vanokodzera) vashandi, vachidudza huwandu hweiyo yakazara-nguva yakafanana;
- kusimbiswa kweCore Income Generating Activities (CIGA), inoitiswa chiitiko chega chega chakakodzera;
- kusimbiswa kwekuti chero CIGA yakabuditswa kunze uye kana zvichinyatsoitika;
- zvinyorwa zvemari; uye
- mambure ebhuku kukosha kwezvinhu zvinooneka.
Iwo mutemo muChitsuwa chega chega unosanganisira masimba akasarudzika ekukumbira ruzivo rwekuwedzera maererano nechero ruzivo rwezvinhu rwunopihwa pa kana nemutero wemutero.
Mutemo unobvumidza vatungamiriri veMitero kuti vabvunze pamubhadharo wemutero wekambani, chero chiziviso chemubvunzo chapihwa mukati memwedzi gumi nemiviri kubva pakatambirwa mutero wemubhadharo, kana kuchinjiswa kumubhadharo iwoyo.
Kukundikana Kuteerera
Izvo zvakakoshawo, kuti vatengi varambe vachiongorora zviitiko zvekambani kuona kuti zvinoteedzerwa zvinoenderana nezvinodiwa, sekambani inogona kunge isingaitiswe bvunzo yezvinhu mugore rimwe chete asi kuwira muhutongi mugore rinotevera.
Masanctions anogona kumisikidzwa kusanganisira zvirango zviri pakati pe £ 50k ne £ 100k pamhosva yekutanga, paine zvikwereti zvemari zvekukanganisa kunotevera. Uye zvakare, uko Muongorori anotenda kuti hapana mukana wechokwadi wekambani inosangana nezvinodiwa, anogona kutsvaga kuti kambani ibvise rejista.
Unogona here kusarudza-Kubuda Mutero Wokugara muChitsuwa?
MuIsle of Man, semuenzaniso, kana, sezvazvinowanzoitika, makambani akadaro ari mutero anogara kumwe kunhu (uye akanyoreswa seakadaro), bhodhi revatungamiriri rinogona kusarudza (mukati mechikamu 2N (2) ITA 1970) kuve kubatwa semunhu asiri weIOM mutero anogara. Izvi zvinoreva kuti vanozomira kuve vanobhadhara mitero yekambani uye iyo Order haizoshandi kumakambani iwayo, kunyange hazvo kambani ichiripo.
Chikamu 2N (2) inoti 'kambani haisi kugara muIsle of Man kana ichigona kuratidzwa nekugutsikana kweMuongorori kuti:
(a) bhizinesi rayo rinotarisirwa pakati uye rinodzorwa mune imwe nyika; uye
(b) inogaramo nekuda kwemitero pasi pemutemo wenyika; uye
(c) zvimwe -
- inogaramo nekuda kwemitero pasi pemutemo weimwe nyika pasi pechibvumirano chemitero yakapetwa kaviri pakati peIsle of Man nedzimwe nyika panoshanda chirevo chekutyora. kana
- mwero wepamusoro-soro unogona kupihwa kambani kupihwa mutero kune chero chikamu chemubatsiro wayo kune imwe nyika iri 15% kana kupfuura; uye
(d) kune chikonzero chechokwadi chekutengeserana chinzvimbo chayo chekugara kune imwe nyika, chimiro ichocho hachikurudzirwe nechishuwo chekudzivirira kana kudzikisa Isle of Man mutero wemari kune chero munhu.
MuGuernsey, sekuIsle of Man, kana kambani iripo uye ichigona kuratidza kuti mutero unogara kumwe kunhu, ipapo inogona kufaira '707 Kambani Inokumbira Asina Mutero Mugari Wemugari', kuti isabvumirwe kutevedzera zvinodiwa nehupfumi zvinhu.
Guernsey neIsle of Man - Tinogona Sei Kubatsira?
Dixcart ine mahofisi kuGuernsey neIsle of Man uye imwe neimwe inonyatsoziva nezviyero zvakaitwa mumatunhu aya uye yanga ichibatsira vatengi vayo mukuona zvinodiwa nezvinodiwa.
Kana iwe uchida ruzivo rwakawedzerwa nezve hupfumi zvinhu uye matanho akatorwa ndapota bata Steve de Jersey muhofisi yedu yeGuernsey: zano.guernsey@dixcart.com, kana David Walsh muhofisi yeDixcart muIsle of Man maererano nekushandiswa kwemitemo yezvinhu munzvimbo ino: advice.iom@dixcart.com
Unofanirwa kuve nemubvunzo wakawanda zvine chekuita nezvehupfumi ndapota nyorera: zano@dixcart.com.
Dixcart Trust Corporation Limited, Guernsey: Yakazara Fiduciary License yakapihwa neGuernsey Financial Services Commission. Guernsey yakanyoreswa nhamba yekambani: 6512.
Dixcart Management (IOM) Yakatemerwa marezinesi neIsle of Man Financial Services Authority.
