Zvemari Zvekuita Zviitiko: Iyo EU Kanzuru, OECD uye Yakaderera Mutero Masimba
kumashure
EU Council's 'base erosion uye profit shifting' (BEPS) chirongwa chekuita chinotsanangura izvo zvinodiwa kuti zviitwe, nemasimba anoda kuchengetedza mitero yakaderera yemabhizinesi anoita zviitiko 'zvakatsanangurwa', kuratidza kuti vane fosi yakakwana mune izvozvi masimba.
Zvinodikanwa zvinosanganisira; 'zviitiko zvepamoyo zvinowana mari' zvinofanirwa kuitirwa munzvimbo iri kutaurwa, nemari yakaringana nevashandi mudunhu iro zvinoenderana nezviitiko zvinoitwa ipapo. Uye zvakare, matanho anofanirwa kuve munzvimbo yekutonga kuti asimbise chero kusateedzera kumitemo.
Reporting
Musi wa31 Gumiguru 2019, iyo OECD yakaburitsa nhungamiro maererano nekungochinjana kweruzivo ne zero kana mazita emitero. Sechikamu cheBEPS Chiito 5, kubva muna 2020, masimba emitero yakaderera achafanirwa 'kungochinjana' ruzivo. Mirayiridzo yakaburitswa kujekesa tsananguro dzakakosha, kudoma nguva dzakanangana nekuchinjana kweruzivo uye nekujekesa mamiriro ehurongwa hwepasi rose hwepamutemo.
Mabasa Anobatsira
Makambani anoita zvinotevera zvinotevera zviitiko zvinoenderana nehupfumi zvinhu zvinodiwa:
- Banking
- Kugovera uye nzvimbo dzebasa
- Mari uye kubhadhara
- Mari manejimendi
- hedhikota
- Kubata Makambani
- inishuwarenzi
- Intellectual pfuma inobata
- Shipping
Guernsey uye Isle yeMunhu
Guernsey neIsle of Man vaive pachinyorwa chekutanga cheOECD chemitero yakaderera uye vese vari vaviri zvinoenderana nemitemo yemitemo yekuita, nekuunza mitemo mitsva mu2018.
Guidance Notes: Guernsey uye Isle yeMunhu
Nyika dzeGuernsey neIsle of Man Hurumende dzakaburitsa mamwe maGlobal Guote kubva musi wa26 Kubvumbi 2019.
Pfungwa dzakakosha kucherechedza dzinosanganisira:
- Kambani yega yega inogara, ichiita chiitiko chakakodzera, inotarisirwa kubata musangano mumwe chete pagore mudare rekugara rekambani. Pamusoro pezvo bhodhi rinofanirwa kusangana mudare panguva yakakwana, zvichipiwa danho rekutora sarudzo rinodiwa. Kana pakaitwa musangano unopfuura mumwe, mizhinji yemisangano yakadaro inofanira kuitirwa munzvimbo iyoyo. Munguva yemisangano yakadai, panofanirwa kuve nechikwata cheBhodi chiripo mumasimba. Izvi ndezvekubatsira kuona kuti chiitiko chakakodzera 'chinotungamirwa uye chakatarisirwa' mukati, semuenzaniso, Guernsey kana Isle of Man.
- Iyo 'yakakosha mari yekuita chiitiko' inofanirwa kuitwa munzvimbo yekutonga yekambani.
- Kana paine kukundikana kuzadzisa izvo zvehupfumi zvinodiwa, zvirango zvinosanganisira kuchinjana ruzivo nevakuru vane hunyanzvi mune mamwe masimba. Parizvino mazwi emitemo iripo muGuernsey neIsle of Man ndeyekuti ruzivo rwuchazongochinaniswa uko mubereki wekambani yakati kana varidzi vanobatsira vanogara muEU. Zvinotarisirwa kuti mitemo iriko ichagadziriswa nekuwedzeredzwa kupfuura izvo zviripo EU chisungo.
Zvimwe Information
Imwe yeaya maDixcart mahofisi anoziva nezvehupfumi zvinhu zvinodiwa mune yavo chaiyo hutongi.
Dixcart Bhizinesi Nzvimbo dzinoshanda seYakatanga-up hubs kumakambani sezvavanopa emahofisi akakwenenzverwa emhando yepamusoro uye huwandu hwemabasa ehunyanzvi kubatsira vatengi kutanga bhizinesi: https://dixcartbc.com/
Yedu Guernsey neIsle of Man mahofisi akazara zvizere neiyo 'zvinhu' mutemo uye zvinorehwa mukati mehutongi hwavo.
Kuti uwane rumwe ruzivo ndapota taura kune waunogara Dixcart kuonana kana kune yedu Guernsey kana Isle of Man hofisi: zano.guernsey@dixcart.com or advice.iom@dixcart.com
Yakazara Fiduciary License yakapihwa neGuernsey Financial Services Commission
Guernsey Yakanyoreswa Kambani: 6512
Dixcart Management (IOM) Yakatemerwa marezinesi neIsle of Man Financial Services Authority
