Imiba ephambili - Iimfuno zoQoqosho zeGuernsey

  • Ukupapashwa 17 April 2019

  • | isingqiniso IN561

Intshayelelo ye1

Njengamanye amagunya aselunxwemeni, iGuernsey izakufezekisa umthetho omtsha ozisa iimfuno zoqoqosho lweenkampani zaseGuernsey. Inqaku elifutshane libeka imiba ephambili yomthetho ocetywayo nguRhulumente waseGuernsey, echaza ukuba amanqaku, isikhokelo esibanzi, siya kulandela kungekudala.

Umthetho ocetywayo uhambelana nazo zonke iinkampani ezihlala ngeenjongo zerhafu eGuernsey nase iya kusebenza kumaxesha obalo aqala ngomhla okanye emva komhla woku-1 kuJanuwari 2019. Kucetyiswa ukuba ukubuyiswa kwerhafu yenkampani yaseGuernsey kuya kuhlengahlengiswa njengoko zonke iinkampani ezihlala kwirhafu ziya kucelwa ukuba zibonelele ngolwazi olongezelelweyo malunga nemisebenzi yabo kunye nengeniso.

Nceda uqaphele ukuba le ngcaciso imfutshane kufuneka ifundwe kunye nomthetho ocetywayo kunye namanqaku esikhokelo, anokufumaneka apha: www.gov.gg/economicsubstance

2 Imvelaphi

Ngo-2016 iBhunga le-EU lazibophelela kwimizamo yokuququzelela umgaqo-nkqubo ekulweni ubuqhetseba kwirhafu, ukuphepha kunye neKhowudi yeNdlela yokuziPhatha ("COCG") yayalelwa ukuba yenze inkqubo yokuhlola apho amagunya, kubandakanywa ukuxhomekeka kwesithsaba saseGuernsey, iJersey kunye ne-Isle zoMntu, zavavanywa kuthelekiswa nemigangatho emithathu ngokubhekisele:

i) ekuhleni kwirhafu

ii) irhafu efanelekileyo; kwaye

iii) ukuthotyelwa kwamanyathelo okulwa ukhukuliseko lomhlaba kunye nokutshintsha kweNzuzo ("BEPS").

Akukho micimbi iphakanyisiweyo ngokubhekisele kwimilinganiselo yokuxhomekeka kwesithsaba ekuhleni kwirhafu kunye nokuthotyelwa kwe-BEPs. I-COCG, nangona kunjalo, ivakalise inkxalabo yokuba i-Crown Dependence ayinayo "imfuneko yezinto ezisemthethweni kumaqumrhu enza ushishino okanye kulawulo".

I-COCG yayixhalabile kukuba oku "kwandisa umngcipheko wokuba inzuzo ebhaliswe kummandla wezoburhulumente ayihambelani nemisebenzi yezoqoqosho kunye nobukho bezoqoqosho obuninzi". Ezi zinto zixhalabisayo zachazwa kwileta eya kwi-Crown Dependence nganye ngo-Novemba ka-2017.

Ukuphendula uGuernsey, kunye nokunye ukuxhomekeka kwesithsaba, benze ukuzibophelela ekusombululeni ezi zinto zixhalabisayo ukuphela kukaDisemba ka-2018. zazo zilungelelaniswe ngokusondeleyo kangangoko. Abameli abavela kumacandelo oshishino afanelekileyo bathathe inxaxheba ekulungiseleleni le mithetho ukuqinisekisa ukuba bangasebenza ngokusebenza, kunye nokuhlangabezana ngokupheleleyo neemfuno ze-EU.

Nge-5 ka-Novemba 2018, idrafti yeRhafu yeNgeniso (Iimfuno zeziyobisi) (Guernsey) (izilungiso) i-Ordinance, 2018 ("Umthetho weeMfuno zeziyobisi" okanye "i-SRL") yapapashwa nguRhulumente waseGuernsey ngenjongo yokuqinisekisa ukuba iGuernsey iyasombulula ukuzibophelela kwayo. ngokunxulumene nokusilela kwemfuno yezixhobo zoqoqosho zokwenza ishishini eGuernsey.

Inqaku elifutshane lilungiselelwe ukushwankathela amanqaku aphambili koko kucetywayo phantsi kwe-SRL.

Imigaqo emi-3 ePhakamileyo

I-SRL ecetywayo yenzelwe ukujongana neenkxalabo ezinokuthi iinkampani zisetyenziselwe ukutsala ingeniso engangqinelaniyo nemisebenzi yezoqoqosho kunye nobukho bezoqoqosho obuninzi eGuernsey. Ngale nto engqondweni umthetho ocetywayo ufuna ukuba iinkampani ezithile zibonise ukuba zinento yesi siqithi ngoku:

  • ukulawulwa nokulawulwa kwesi siqithi;
  • ukuqhuba imisebenzi yokuNgenisa eyiNgeniso eyiCore (CIGA) kwiSiqithi; kwaye
  • ukuba nabantu aboneleyo, izakhiwo kunye nenkcitho kwesi siqithi.

Ezi mfuno zezinto zisebenza kwinkampani ehlala iinjongo zerhafu eGuernsey kwezi ndidi zilandelayo zelizwe ezihamba-hambayo zezezimali kunye neminye imisebenzi yenkonzo ebizwa ngokuba “imisebenzi efanelekileyo”, Njengoko ichongiwe yiQonga le-OECD kwiNkqubo yeRhafu eyiNgozi:

  • Banking
  • inshorensi
  • Ukuhambisa ngenqanawe
  • Imali kunye nokuqeshisa
  • ikomkhulu
  • Ukuhanjiswa kunye namaziko enkonzo
  • Inkampani eQinisekileyo yoLingano; kwaye
  • IPropathi enomgangatho ophezulu wokuqonda (apho kukho iimfuno ezithile kwiimeko ezinobungozi obuphezulu)

Uhlobo ngalunye lomsebenzi ochaphazelekayo luchaziwe kwi-SRL ethi inikwe ezinye iinkcukacha kumgangatho othile Isihlomelo 1.

Iyaqondakala into yokuba zonke iinkampani ezihlala irhafu ziya kucelwa ukuba zinikezele ngolwazi oluthe kratya kwirhafu yazo ukuqinisekisa ukuba le misebenzi ingentla inokuchongwa. Imbuyekezo yerhafu iyakulungiselelwa ukuqokelela ulwazi olufunekayo ukubeka esweni ukuthotyelwa kwemfuno zezinto njengoko kuchaziwe kwi "5 Reporting" engezantsi.

Ukuxolelwa kuvavanyo lweziyobisi

Nceda uqaphele le meko ilandelayo, apho inkampani yokuhlala yenza into efanelekileyo, iya kuqwalaselwa ngaphandle komgangatho:

a) Ukuba kulo naliphi na ixesha lobalo-mali alinayo ingeniso evela kwimisebenzi efanelekileyo; okanye

b) Apho inkampani ingahlali khona ngerhafu eGuernsey, nokuba ibandakanyiwe eGuernsey. Phantsi komthetho wangoku, kuya kuxhomekeka ekubeni le nkampani yaseGuernsey ibanga ukuhlala kwelinye igunya lokuba iGuernsey inesivumelwano serhafu esiphindwe kabini (i-DTA) nayo, kwaye ke ngokuxhomekeke kwinyani yale nkampani kunye ne-DTA efanelekileyo yokuqinisekisa indawo yokuhlala iwonga. IGuernsey ibhengeze ukuba iyayiphonononga imigaqo-nkqubo yayo yokuhlala kwirhafu ekukhanyeni kwe-SRL entsha kwaye isikhokelo esongezelelekileyo silindelekile ngexesha le-2019.

4 Uvavanyo lweZinto ezintathu

Nje ukuba inkampani yaseGuernsey ichongwe njengeyenza imisebenzi efanelekileyo, i-SRL ifuna ukuba inkampani yanelise "uvavanyo lweziyobisi lwezoqoqosho". Olu vavanyo lwahlulwe lwaziinxalenye ezintathu njengoko kucacisiwe apha ngezantsi (kukhunjulwa ukuba akukho mvuzo ufunyenweyo ngokunxulumene nomsebenzi ofanelekileyo, akukho mfuneko yokuhlangabezana nale mvavanyo):

(i) Uvavanyo 1-luKhokelwe kwaye lulawulwe

Imfuno ekufuneka ihanjisiwe kwaye ilawulwe kwiSiqithi ("uvavanyo olulawulwayo nolulawulwayo") luvavanyo olwahlukileyo kumthetho wamatyala wovavanyo "lolawulo kunye nolawulo" osetyenziselwa ukumisela indawo yokuhlala yerhafu yenkampani. Ezi ndawo zilandelayo kufuneka ziqwalaselwe ekusebenziseni uvavanyo olulawulwayo nolulawulwayo:

  • Ukuphindaphindwa kweentlanganiso zeBhodi - ukuba inani elaneleyo leentlanganiso zebhodi zibanjiwe kuthathelwa ingqalelo isixa sokwenza izigqibo ezifunekayo kwelo nqanaba. Inani elaneleyo leentlanganiso liya kuxhomekeka kwimisebenzi efanelekileyo yenkampani. Nangona kunjalo, kulindeleke ngokubanzi ukuba nakwiinkampani ezinenqanaba elincinci lomsebenzi, kuya kubakho ubuncinci intlanganiso ngonyaka ngonyaka webhodi yabalawuli.
  • Iintlanganiso ezibanjelwe eGuernsey -Kukho ikhoram yabalawuli abakhoyo eGuernsey. Akukho mfuneko yokuba zonke ezi ntlanganiso zibanjelwe esiQithini kodwa kulindeleke ukuba uninzi lubekhona. Kananjalo, nangona i-SRL ibhekisa kwi "khoramu" yabalawuli abakho kwiSiqithi, iOfisi yeRhafu yaseGuernsey iqinisekisile ukuba bayakulindela ukubona uninzi lwebhodi ezihambela esiQithini.
  • Imizuzu kunye neerekhodi - ukuba imizuzu egciniweyo kunye neerekhodi ziyagcinwa kwaye zinika ubungqina bokuba ibhodi liqumrhu elithatha izigqibo nelithatha izigqibo zobuchule.
  • Ulwazi kunye nobuchule beBhodi - ukuba ibhodi inolwazi olufanelekileyo nobuchule bokwenza imisebenzi yabo. Kwimeko apho kukho abalawuli benkampani, iimfuno ziya kusebenza kumntu ngamnye (kumagosa olawulo lomdibaniselwano) enza imisebenzi.
  • Iirekhodi zigcinwe eGuernsey - yonke imizuzu kunye neerekhodi zigcinwa eGuernsey.

(ii) Uvavanyo 2 -Izinto eziNgenisa iiNgeniso eziNgenisayo ("CIGA")

Kwicandelo ngalinye i-SRL ecetywayo ibonelela ngoluhlu lwezona zinto ziphambili zokwenza ingeniso (ezidweliswe kwi Isihlomelo 2), esebenza kuwo wonke umsebenzi ofanelekileyo osebenza kwinkampani, uya kuwenza. Inkampani ke ngoko iya kufuna ukubonisa ukuba le misebenzi iphambili yenziwa eGuernsey.

Nangona kunjalo, akuyomfuneko ukuba inkampani yenze zonke i-CIGA ezidwelisiweyo, ukuze ibonise into. Umzekelo, inkampani ene patent akufuneki iqhubeke ne-CIGA yentengiso, uphawu kunye nokusasazwa ngokunjalo nophando kunye nophuhliso.

Umthetho ocetywayo nawo awuthinteli inkampani kwinkampani ethile okanye yonke imisebenzi yayo. Ukuthengisa ngaphandle, kulo mongo, kubandakanya ukukhuphela ngaphandle, ukwenza ikhontrakthi okanye ukunikezela ngamaqela esithathu (afana noMboneleli weNkonzo eziDibeneyo (CSP) okanye iinkampani zamaqela. Into efuneka ukuba ibonakaliswe yinkampani yaseGuernsey kukuba inolawulo olwaneleyo kunye nolawulo lwemisebenzi yabucala kwaye, ukuhlangabezana neemfuno zeziyobisi, ukuba loo misebenzi yenziwa eSiqithini. Apho i-CIGA ithunyelwe ngaphandle izibonelelo ze-CSP kwisiQithi ziya kuthathelwa ingqalelo xa kusenziwa isigqibo sokuba abantu nezakhiwo zovavanyo ziyafezekiswa na. Nangona kunjalo, akufuneki kubalwe kabini ukuba iinkonzo zibonelelwa ngaphezulu kwenkampani enye. Inkampani ihlala inoxanduva lokuqinisekisa ukuba ulwazi oluchanekileyo luxeliwe ekubuyeni kwayo kwaye oku kuya kubandakanya iinkcukacha ezichanekileyo zezixhobo eziqeshwe yi-CSP yayo, umzekelo ngokusekwe kusetyenziso lwamaxesha.

Qaphela, apho imisebenzi ethunyelwa ngaphandle ingeyonxalenye ye-CIGA ayizukuchaphazela ukubanakho kwenkampani ukuhlangabezana neemfuno zezinto (umzekelo, imisebenzi ye-ofisi yangasemva njengenkxaso ye-IT). Ukongeza, into efunekayo ayizithinteli iinkampani ezifuna ingcebiso yeengcali okanye ukubandakanya iinkonzo zeengcali kwezinye iindawo.

Inqaku eliphambili ekufuneka liqwalaselwe kukuba ingeniso ngokuxhomekeke kwirhafu eSiqithini kufuneka ihambelane neCIGA eyenziwe kwisiqithi.

(iii) Uvavanyo 3-Izixhobo ezaneleyo

Inkampani kufuneka ibonise ukuba ngokunxulumene nenqanaba lomsebenzi ofanelekileyo owenziwa eGuernsey ukuba kukho okwaneleyo:

(a) Abasebenzi Inkampani inenqanaba elaneleyo labasebenzi (abaqeqeshiweyo) kulawulo ngokomthetho kwimisebenzi yenkampani.

(b) Inkcitho Inqanaba elaneleyo lenkcitho yonyaka lifunyenwe kulawulo ngokomlinganiso wemisebenzi yenkampani.

(c) Indawo -Iofisi eyaneleyo ebonakalayo kunye / okanye indawo kwiphondo elinokuthi kuyo lenze imisebenzi yenkampani.

Umthetho ocetywayo ubhekisa kwigama "elaneleyo". Nangona kunjalo, eli gama alichazwanga kwaye ke linentsingiselo yalo yesiqhelo. Inkcazo yesichazi-magama "eyaneleyo" yile: "Yanele okanye iyanelisa ngenjongo ethile".

Okwaneleyo kwinkampani nganye kuya kuxhomekeka kwiinyani ezithile zenkampani kunye nemisebenzi yayo yeshishini. Inkampani kuya kufuneka iqinisekise ukuba igcina kwaye igcina iirekhodi ezifanelekileyo ukubonisa ukwanela kwezixhobo ezisetyenzisiweyo kunye nenkcitho eyenziweyo.

Ukunika ingxelo ngo-5

I-SRL ifuna inkampani yaseGuernsey ukuba ibonelele kwi-Ofisi yeRhafu yeNgeniso yaseGuernsey naluphi na ulwazi olufunekayo ngokufanelekileyo ukunceda uMlawuli weRhafu yeNgeniso ekuqinisekiseni ukuba ingaba inkampani yokuhlala ilufumene kusini na uvavanyo lwezinto zoqoqosho. Nangona umthetho ngoku ungathethi ukuba loluphi uhlobo lolwazi olufunekayo, abacebisi kumzi mveliso babonakalisile ukuba olu lwazi luza kuqokelelwa kwimbuyekezo yonyaka yenkampani kwaye ezi nkcukacha zilandelayo zinokucelwa:

  • Imisebenzi yeshishini;
  • Inani kunye nohlobo lomvuzo opheleleyo;
  • Inani kunye nohlobo lwenkcitho kunye neeasethi;
  • Izakhiwo;
  • Inani labasebenzi elichaza inani labasebenzi abalingana ngokusisigxina neemfundo ezifanelekileyo.

Izigwebo ezi-6 kunye neNgxelo yaMazwe ngaMazwe

Umthetho ocetywayo ubandakanya isohlwayo esomeleleyo kunye nesibonisa ukungaphumeleli ukuhlangabezana neemfuno zeziyobisi. Isohlwayo siqhubekeka kwaye siquka izohlwayo zemali (njengoko kucacisiwe apha ngezantsi), isicelo esinokwenzeka sophicotho-zincwadi apho ukuqhubeka nokungathobeli kuchongiwe, nesona sohlwayo sigqibeleleyo esikhokelela ekugxothweni kwenkampani kwiRejista yeeNkampani.

Igunya elifanelekileyo liya kuthi ngokuzenzekelayo litshintshisane ngolwazi olufanelekileyo kunye nelungu leLungu leLungu le-EU elinelungelo elifanelekileyo apho inkampani yabazali kwangoko, eyona nkampani ingumzali kunye / okanye oyena mnini wokugcina uluncedo uhlala, ukuba imfuneko yeziyobisi ayiphumelelanga. Kuzo zonke iimeko ezinobungozi obuphezulu ukutshintshiselana ngolwazi olufanelekileyo kuya kwenzeka ngokuzenzekelayo (jonga Isihlomelo 1 "IPropati enomgangatho ophezulu wokuqonda" ngeenkcukacha ezithe kratya).

Izohlwayo zemali eGuernsey ngokusilela kuvavanyo lwezixhobo zoqoqosho zezi:

i) Ukusilela kwexesha lokuqala lokunikwa kwengxelo, isohlwayo esingadluli kwi- £ 10,000;

ii) Ukusilela kwexesha lesithathu lokunikwa kwengxelo, isohlwayo esingadluli kwi- £ 50,000; kwaye

iii) Ukusilela kwexesha lesine lokubala, isohlwayo esingadluli kwi- £ 100,000.

Isikhokelo Esongezelelekileyo 

Ulawulo lwerhafu oluvela kwi-Crown Dependence luza kuqhubeka nokusebenza kunye ukuvelisa amanqaku isikhokelo esiya kupapashwa kungekudala. Nangona kunjalo, ezi ngekhe zikwazi ukugubungela yonke imeko kwaye azizukutshintsha indawo yesidingo sokuthatha iingcebiso zobungcali ezizimeleyo.

Kuqhotyoshelwe apha ukuba itshathi yokuhamba kwezinto eziyimfuneko njengoko iveliswe kwiNqaku lesiKhokelo sokuxhomekeka koxhomekeko Isihlomelo 3.

Isiphelo se-8

Iinkampani ezisebenza kumashishini afanelekileyo zecandelo ngoku ziphantsi koxinzelelo lokuqinisekisa ukuba ziyahambelana nomthetho omtsha oza kuqala ekuqaleni kowama-2019.

Oku kuyakuba nefuthe elibonakalayo kumashishini amaninzi aseGuernsey anamaxesha ambalwa ukubonisa abasemagunyeni ukuba bayathobela. Isohlwayo esinokubakho sokungathobeli sinokubangela umngcipheko wokudumisa, izohlwayo ezifikelela kwi- £ 100,000 kwaye zinokubangela ukuba inkampani ekugqibeleni ichithwe.

  • Kusishiya phi oku?

Zonke iinkampani kufuneka ziqwalasele ukuba zingena ngaphakathi kumacandelo afanelekileyo, kwaye apho zenzayo, ziya kudinga ukuqaphela kunye neesile isikhundla sazo. Ukuba inkampani ayiweli kwicandelo elifanelekileyo, akukho zibophelelo ziwela kubo yi-SRL ecetywayo.

Iinkampani ezininzi ziya kuba nakho ukufumanisa ngokulula ukuba ziyawela ngaphakathi kwicandelo elifanelekileyo kwaye iinkampani ezilawulwa zii-CSPs zisenokufuna ukuvavanya ukuba zinazo na izinto eziyimfuneko.

  • Yintoni enokutshintsha?

Sisemaphethelweni eBrexit kwaye, ukuza kuthi ga ngoku, uninzi lweengxoxo zenzekile kunye nekhomishini ye-EU kwaye umthetho oyilwayo uphononongwe ngabo; Nangona kunjalo, iCOCG iya kudibana kuphela ukuxoxa ngemicimbi enjalo ngoFebruwari 2019.

Kuhleli ke ukuze kubonwe ukuba ngaba iCOCG iyavuma na ukuba izindululo ziya kude ngokwaneleyo. Okucacileyo, kukuba lo mthetho ulapha ukuze uhlale kwimeko ethile kwaye ke iinkampani kufuneka ziqwalasele indawo yazo ngokukhawuleza.

  • Sinokukunceda njani?

Ukuba ucinga ukuba ishishini lakho linokuchaphazeleka ngumthetho omtsha, kubalulekile ukuba uqale ngokuvavanya kwaye uthathe amanyathelo afanelekileyo ngoku. Nceda unxibelelane ne-Dixcart office eGuernsey ukuxoxa ngeemfuno zeziyobisi ngokweenkcukacha: ingcebiso.guernsey@dixcart.com.

I-Dixcart Trust Corporation Limited, eGuernsey: Ilayisenisi epheleleyo yeFiduciary enikezwe yiKhomishini yeeNkonzo zezeMali yaseGuernsey. Inombolo yenkampani ebhalisiweyo yaseGuernsey: 6512.

Isihlomelo 1

Iinkcazo zomsebenzi ezifanelekileyo

Uhlobo ngalunye lomsebenzi ochaphazelekayo luchazwa ngolu hlobo lulandelayo kwi-SRL yenkampani ehlala iinjongo zerhafu eGuernsey:

Banking

Kuthetha ukuqhuba kweshishini lokugcina imali njengoko kumiselwe nguMthetho woLawulo lweBhanki (Bailiwick yaseGuernsey) Law, 1994.

inshorensi

Kuthetha ukwenziwa kweshishini leinshurensi ngaphakathi kwentsingiselo nangaphantsi kwelayisensi yeShishini le-Inshurensi (Bailiwick yaseGuernsey) Law, 2002.

Ukuhambisa ngenqanawe

Ichazwa kwi-SRL njengayo nayiphi na inqanawa enkulu kuneemitha ezingama-24 esebenza kumanzi aphesheya (okt hayi eBailiwick yaseGuernsey emanzini) ngengeniso, ukuthuthwa kwabakhweli okanye imithwalo kubandakanya le misebenzi ilandelayo:

  • Ukuqeshisa kumgaqo-siseko wenqanawa;
  • Ukuthengiswa kwamatikiti okanye okulinganayo kunye nokunikezelwa kweenkonzo ezinxulumene nokuthengisa okunjalo;
  • Ukusetyenziswa, ukugcinwa okanye ukurentwa kwezikhongozeli (kubandakanya iitreyila kunye nezinye izithuthi okanye izixhobo ezisetyenziselwa ukuhambisa izikhongozeli) ezisetyenziselwa ukuhambisa iimpahla okanye ukuthengiswa; kwaye
  • Ulawulo lwabasebenzi benqanawa.

EzeMali nokuQeshisa

Ichazwa njengenkampani ebonelela ngezixhobo zetyala nangaluphi na uhlobo ukuba ziqwalaselwe kuye nawuphina umntu ("umthengi"). Kubandakanya ukubonelelwa kwekhredithi ngendlela yezavenge ezenzelwe intlawulo eyahlukileyo kwaye ichazwe kumthengi ngokunxulumene:

  • Unikezelo lwempahla ngokuthenga ngokuqesha;
  • Ukuqeshisa ngemali (ngaphandle komhlaba kunye nomdla emhlabeni); kwaye
  • Ukuthengiswa okunemiqathango okanye ukuthengiswa kwetyala.

'Umsebenzi weKomkhulu

Kuthetha ukubonelelwa yinkampani yabahlali baseGuernsey kubantu abangahlali eGuernsey abahlali beqela lazo naziphi na kwezi nkonzo zilandelayo:

  • Ukubonelelwa kwabaphathi abaphezulu;
  • Ukucingelwa okanye ukulawulwa komngcipheko kwizinto eziphathekayo ezenziwa, okanye iiasethi ezizezakhe, naliphi na iqela labantu; kwaye
  • Ukunikezelwa kweengcebiso ezifanelekileyo malunga nokucinga okanye ulawulo lomngcipheko kwizinto ezinjalo okanye iiasethi ezichazwe apha ngasentla.

Amaziko osasazo neenkonzo

Kuthetha ishishini ekukuphela kwalo okanye owona msebenzi uphambili:

  • Ukuthengwa okanye izinto ezingafunekiyo kunye neemveliso ezigqityiweyo ezivela kwamanye amalungu eqela elinye angahlaliyo eGuernsey kunye nokuzithengisa kwakhona ngepesenti encinci yenzuzo; okanye
  • Ukubonelelwa ngeenkonzo kwamanye amalungu eqela elinye angengabo abahlali baseGuernsey.

Inkampani ebambeleyo

Apho kuyinkampani yaseGuernsey ehlala izabelo ngokubanzi kwelinye iziko; Umsebenzi wayo ophambili kukufumana kunye nokubamba izabelo okanye umdla olinganayo kwezinye iinkampani; kwaye engahambisi naliphi na ishishini.

IPropati yeNgqondo (IP)

Apho inkampani ifumana ingeniso kwi-IP, kuya kufuneka ithathele ingqalelo ukuba ngaba "yinkampani ephezulu ye-IP", echazwe kumthetho.

Kukho into enokuthenjwa yokuba inkampani ephezulu ye-IP isilele kwimfuno yezinto njengoko umngcipheko wokutshintsha kwenzuzo uthathwa njengowona mkhulu. Ngenxa yoko, igunya elifanelekileyo liya kutshintshisa lonke ulwazi, olunikezwe yinkampani, kunye nelungu elifanelekileyo leLungu leLungu le-EU apho inkampani yabazali, inkampani yabazali kunye / okanye oyena mnini wokugcina uluncedo uhlala khona. Olu tshintshiselwano lolwazi luya kuhambelana nezivumelwano ezikhoyo ezikhoyo zotshintshiselwano ngerhafu.

Ukuphikisa ubungqongqo kwaye ungazukufumana ezinye izohlwayo (jonga ngezantsi), inkampani ye-IP enomngcipheko omkhulu kuya kufuneka ivelise izinto eziza kuchaza ukuba imisebenzi ye-DEMPE (Uphuhliso, ukuphucula, ukugcinwa, ukhuseleko kunye nokuxhaphaza) iphantsi kolawulo lwayo, kwaye oku kubandakanye abantu abanezakhono eziphezulu kwaye benza imisebenzi yabo engundoqo kwiSiqithi. Umqobo ophakamileyo wobungqina ufuna:

  • Izicwangciso zeshishini ezineenkcukacha ezichaza ngokucacileyo izizathu zorhwebo zokubamba iiasethi zePropathi yeNgqondo kwisiQithi;
  • Ubungqina obubambekayo bokuba ukuthathwa kwezigqibo kuyenzeka esiqithini, hayi kwenye indawo; kwaye
  • Ulwazi malunga nabasebenzi baseGuernsey, amava abo, iikhontrakthi, iziqinisekiso zabo, kunye nobude benkonzo. Izigqibo ezenziwa ngamaxesha athile ngabalawuli abangahlaliyo okanye amalungu ebhodi, okanye abasebenzi basekuhlaleni ababambe ii-asethi ezingaphathekiyo, abanakuphika ubunyani.

Isihlomelo 2

Umsebenzi weCore Income-Generating Activity (CIGA)

Ngeenjongo zeMigaqo "umsebenzi ophambili wokwenza ingeniso" ngokunxulumene nomsebenzi ngamnye owenziwayo owenziwa eGuernsey uchazwe ngolu hlobo lulandelayo:

Banking

Ngokunxulumene nokugcina imali, kubandakanya:

  • ukulawula umngcipheko kubandakanya ikhredithi, imali kunye nomngcipheko wenzala;
  • ukuthatha indawo yokubiyela;
  • ukubonelela ngemali mboleko, ikhredithi okanye ezinye iinkonzo zemali kubathengi;
  • kulawulo lwemali eyinkunzi; kwaye
  • ukulungisa iingxelo zembuyekezo.

inshorensi

Ngokunxulumene neinshurensi, ibandakanya:

  • ukuqikelela nokubala umngcipheko;
  • i-inshurensi okanye ukuphinda wenze i-inshurensi ngokuchasene nomngcipheko; kwaye
  • ukubonelela ngeenkonzo zabaxumi,

EzeMali nokuQeshisa

Ngokunxulumene nenkxaso-mali kunye nokuqeshisa, kubandakanya:

  • Ukuchonga nokufumana iiasethi ezinokuqeshiswa (kwimeko yokuqeshisa);
  • ukumisela imiqathango kunye nobude bayo nayiphi na imali okanye uqeshiso;
  • ukubeka iliso nokuhlaziya naziphi na izivumelwano; kwaye
  • ukulawula nayiphi na ingozi.

Indlu yentloko

Ngokunxulumene nekomkhulu, kubandakanya:

  • ukuthatha izigqibo ezifanelekileyo kulawulo;
  • ukwenzeka kwenkcitho egameni lamaqela; kwaye
  • ukulungelelanisa imisebenzi yeqela.

Ukuhambisa ngenqanawe

Ngokunxulumene nokuhambisa, kubandakanya:

  • ukulawula abasebenzi (kubandakanya ukuqesha, ukuhlawula nokongamela amalungu abasebenzi);
  • ukutsala nokugcina iinqanawa;
  • ukongamela kunye nokulandelela ukuhanjiswa;
  • ukumisela ukuba yeyiphi na impahla yoku-odola kunye nexesha lokuziswa kwayo; kwaye
  • ukuququzelela nokongamela iihambo.

Amaziko osasazo neenkonzo

Ngokunxulumene nokuhanjiswa kunye namaziko enkonzo, kubandakanya:

  • ukuhambisa nokugcina iimpahla, izinto kunye nezinto;
  • ukulawula izitokhwe;
  • ukuthatha iiodolo; kwaye
  • ukubonelela ngokubonisana okanye ezinye iinkonzo zolawulo.

Inkampani ebambeleyo

Yonke imisebenzi enxulumene nelo shishini.

IiPropati zeMpahla yeNgcingane

Ngokunxulumene nepropathi enomgangatho ophezulu wokuqonda, kubandakanya:

  • uphando kunye nophuhliso (endaweni yokufumana okanye ukukhuphela umsebenzi);
  • ukuthengisa, ukwenza uphawu kunye nokuhambisa;
  • Ukuthatha izigqibo ngobuchule nokulawula (kunye nokuthwala) umngcipheko ophambili onxulumene nophuhliso kunye nokuxhaphaza okulandelayo kwempahla yepropathi enomgangatho ophezulu wokuqonda;
  • Ukuthatha izigqibo ngobuchule nokulawula (kunye nokuthwala) umngcipheko ophambili onxulumene nokufunyanwa komntu wesithathu kunye nokuxhaphaza okulandelayo kwempahla yepropathi enomgangatho ophezulu wokuqonda; kwaye
  • Ukuqhuba imisebenzi yorhwebo engaphantsi apho kusetyenziswa ipropathi enomgangatho ophezulu wokuqonda kwaye ikhokelela ekuveleni kwengeniso evela kubantu besithathu.

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Iitshathi zokuhamba kweziyobisi

 

 

 

I-Dixcart Trust Corporation Limited, eGuernsey: Ilayisenisi epheleleyo yeFiduciary enikezwe yiKhomishini yeeNkonzo zezeMali yaseGuernsey. Inombolo yenkampani ebhalisiweyo yaseGuernsey: 6512.

Buyela kuLuhlu