Tumellano ea Lekhetho la Bobeli la Brazil le Switzerland: Hobaneng ha e le Bohlokoa Hakaale?
Background
Mebuso ea Brazil le ea Switzerland e saenetse Tumellano ea Lekhetho la Habeli (DTT) ka la 3 Motšeanong 2018.
Switzerland ke e mong oa batseteli ba kholo ka ho fetisisa 'marakeng oa Brazil mme Brazil le Switzerland li se li saenetse Tumellano ea Automatic Exchange of Information Agreement, e qalileng ho sebetsa ka la 1 Pherekhong 2018.
Selekane sena se secha, se latela litekanyetso tsa hajoale tsa OECD, ho kenyeletsoa metheo ea Base Erosion le Profit Shifting (BEPS) le melao e khahlano le tlhekefetso mme e lebelletsoe ho eketsa matsete haholo lipakeng tsa linaha tsena tse peli.
Tšusumetso e ka sehloohong
DTT e ncha ha e hlahise melemo ea lekhetho feela empa e fana ka bonnete ka mokhoa oa kalafo ea lekhetho mme ka hona e tla hlahisa boits'epo bo eketsehileng.
Mehato ea Bohlokoa
Tumellano ena e ikhetha ho ea ka pono ea Brazil, kaha likarolo tse ling ha li kenyelelitsoe ho tse ling tsa 33 DTTs tsa Brazil.
- Likabelo: li tla lefisoa lekhetho naheng ea mohloli, ho fihlela moeli o akaretsang oa 15%.
Mokhelo ke lik'hamphani tse ts'oereng likarolo tse fetang 10% bonyane selemo se le seng, moo sekhahla sa lekhetho e tla ba 10%.
Lipehelo tse amanang le likabelo li sebetsa feela bakeng sa likhaello tse lefiloeng ho tloha Switzerland ho ea Brazil. Sena se bakoa ke hore moo likhaello li lefuoang ho tloha Brazil ho ea Switzerland, melao e teng ea malapeng e molemo ho feta lipehelo tsa Tumellano.
- Thahasello: e tla lefisoa lekhetho naheng ea mohloli, ho fihlela moeli o akaretsang oa 15%.
Haeba mong'a molemo e le banka 'me mokitlane o fanoe bonyane lilemo tse hlano, ho lefella theko ea thepa kapa merero ea lichelete, tekanyo ea lekhetho e tla ba 10%.
Switzerland ha e lefise Switzerland e thibelang lekhetho ho tsoala e hlahang litumellanong tsa kamehla tsa kalimo. Leha ho le joalo, tsoala ea libonto le tsoala ea banka hangata e lefisoa lekhetho la Switzerland la ho ts'oara.
- Lichelete: li tla lefisoa lekhetho naheng ea mohloli, ho fihlela moeli o akaretsang oa 10%.
Sekhahla sa lekhetho e tla ba 15% bakeng sa meputso e hlahisoang ke tšebeliso ea matšoao a khoebo. Thuso ea tekheniki e kenyelelitsoe tlhalosong ea litefiso, athe lits'ebeletso tsa tekheniki ha li eo.
Switzerland ha e lefise Switzerland e thibelang lekhetho ho tsoa ho royalty.
Maemo a Tlatsetso a Bohlokwa
Melemo ea ho lahla liabo kapa lithahasello tse bapisoang le mekhatlo e nang le "naha e ruileng" e tla lefisoa lekhetho naheng eo mobu o leng ho eona.
- Khampani ea Switzerland e fumanang meputso ho tsoa k'hamphaning ea Brazil e tla ba le tokelo ea ho fumana liphallelo tse tšoanang, joalokaha eka k'hamphani e lefang meputso e lula Switzerland, molemong oa lekhetho la Switzerland.
Tokisetso ena e lumella mokitlane le haeba meputso e sa lefisoe Brazil (lekhetho la hajoale ke lefela).
Mehato e latelang
DTT e hloka ho ananeloa ke Kopano ea Brazil le Palamente ea Switzerland, pele e qala ho sebetsa. Ho thata ho lebella, mothating ona, hantle hore na letsatsi lena le tla ba neng, empa e kanna ea ba halofo ea pele ea 2019.
Tlhahisoleseling e 'Ngoe
Haeba u batla tlhahisoleseling e eketsehileng mabapi le monyetla oa ho tsetela lipakeng tsa Switzerland le Brazil, ka kopo bua le Christine Breitler, ofising ea rona ea Switzerland: boeletsi.switzerland@dixcart.com kapa ho Catarina Sardinha: ofising ea Dixcart e Portugal: boeletsi.portugal@dixcart.com.
