Iimpawu eziphambili zeziVumelwano zeRhafu eNtsha phakathi kwe-UK kunye neGuernsey, i-UK kunye ne-Isle of Man
Ekuqaleni kukaJulayi 2018 kwabhengezwa iziVumelwano zeRhafu eNtsha (ii-DTAs) ezintathu phakathi kwe-UK ne-Crown Dependence (eGuernsey, Isle of Man, neJersey). Ii-DTA ezintathu (ezivela kwisiqithi ngasinye) ziyafana, eyayiyinjongo ephambili yoRhulumente wase-UK.
I-DTA nganye igubungela amagatya anxulumene nokhukuliseko lomhlaba kunye nokuSuswa kweNzuzo ('BEPS') kwaye bayayithobela imigangatho yerhafu yamanye amazwe, phantsi kweMvumelwano yeRhafu yeOECD.
Ii-DTAs ezintsha ziya kuqala ukusebenza yakuba ummandla ngamnye wazise abanye, ngencwadi ebhaliweyo, ngokugqitywa kwenkqubo efunekayo phantsi komthetho wasekhaya.
Amagatya ahambelana neRhafu
- Inzala epheleleyo kunye nerhafu yasebukhosini yokubamba imirhumo iya kusebenza kwiimeko ezininzi, kubandakanya, ngokunxulumene nabantu, iinkqubo zepenshoni, iibhanki kunye nabanye ababolekisi, iinkampani ezingama-75% okanye ezingabanini abangaphezulu (ngokuthe ngqo okanye ngokungathanga ngqo) ngabahlali bolawulo olufanayo. , kananjalo kudweliswe amaziko ahlangabezana neemfuno ezithile.
Ezi ntlawulo zerhafu zinokuthi zikonyuse ngokubonakalayo umtsalane weGuernsey kunye ne-Isle of Man njengegunya lokubolekisa e-UK. Isikimu sePasipoti yesiVumelwano seRhafu esiBini siya kufumaneka kubabolekisi bokuxhomekeka kwiCrown ukwenza inkqubo yokubanga ukubamba ukuhlawulwa kwerhafu kube lula.
Amanqaku athile abalulekileyo
- Indawo yokuqhekeza yokuhlala yabantu, icacile kwaye ithe ngqo ukufaka isicelo.
- Indawo yokuqhekeza yokuhlala yeenkampani eziza kugqitywa sisivumelwano samacala amabini erhafu ngokujonga apho inkampani ilawulwa khona ngokufanelekileyo, ibandakanyiwe nalapho izigqibo zenziwe khona. Oku kufanele ukuba kube lula ukuseka apho ulawulo kunye nolawulo lwenzeka khona kwaye ke ngoko ukumisela apho zibophelela khona irhafu.
- Ukubandakanywa kwegatya elingacaluli. Oku kuyakuthintela ukusetyenziswa kwamanqanaba athintelayo e-UK, anje ngemithetho yenzala ehlawulwe kade kunye nokusetyenziswa kwamaxabiso okutshintshela amaShishini amaNcinci okanye aPhakathi (ii-SMEs). Kwangelo xesha izibonelelo ezinje ngokubamba ukukhululwa kwirhafu ukulungiselela ukufakwa kwabucala okufanelekileyo kunye nokuxolelwa kwisahlulelo kwiiSMEs kuyakonwabelwa. Oku kuyakubeka iGuernsey kunye ne-Isle of Man kwindawo enobulungisa nenokulingana ngokulinganayo neminye imimandla.
Ukuqokelelwa kweerhafu kwi-UK Exchequer
Ngelixa ii-DTAs ezintsha zinika izibonelelo ezininzi, ukuxhomekeka kwesithsaba kuya kufuneka ngoku ukuba bancedise ekuqokeleleni irhafu ye-UK Exchequer.
INjongo ePhambili yoVavanyo kunye neNkqubo yokuVumelana
Ii-DTA zibandakanya 'uVavanyo lweNjongo ePhambili'. Oku kuthetha ukuba izibonelelo phantsi kwe-DTA nganye zinokungavunyelwa apho kugqitywe khona ukuba injongo, okanye enye yeenjongo eziphambili, zamalungiselelo yayikukuzikhusela ezo zibonelelo. Olu vavanyo lufunyenwe kumanyathelo omnqophiso we-BEPS.
Ukongeza, 'iNkqubo yokuVumelana ngokuManyeneyo' iyakuthetha ukuba xa umrhafi ethathela ingqalelo ukuba isenzo somnye okanye omabini amagunya achazwe kwi-DTA abangela isiphumo serhafu esingahambelaniyo ne-DTA, abasemagunyeni abachaphazelekayo baya kuzama ukusombulula umba ngesivumelwano kunye nokubonisana. Apho kungafikelelwanga kwisivumelwano, umrhafi angacela ukuba umcimbi ungeniswe kulamlo, isiphumo eso siyakuba sisibophelelo kuwo omabini la magunya.
Ukuxhomekeka kwesithsaba-kunye neziyobisi
Ukongeza kwii-DTA ezisandula ukubhengezwa, ukuzibophelela kwizinto, njengoko kuchaziwe kwi-'Bhunga le-European Union-iKhowudi yeQela leQela (iRhafu) yeNgxelo 'ekhutshwe nge-8 kaJuni 2018 nayo inokuba nefuthe elihle kwi-Crown Dependence . Ngokunxulumene neshishini lehlabathi, ukungqina ubukho bezinto ngohlobo lwengqesho, utyalo-mali, kunye neziseko zophuhliso, kuya kuba yinto ephambili, ukuseka ukuqinisekiswa kwerhafu nokwamkeleka.
Iinkcukacha ezongezelelweyo
Ukuba ufuna ulwazi oluthe kratya malunga ne-DTAs entsha phakathi kwe-UK kunye ne-Crown Dependence, nceda uthethe nonxibelelwano oluqhelekileyo lwe-Dixcart okanye kwi-ofisi ye-Dixcart eGuernsey: ingcebiso.guernsey@dixcart.com okanye kwi-Isle of Man: ingcebiso.iom@dixcart.com.
I-Dixcart Trust Corporation Limited, eGuernsey: Ilayisenisi epheleleyo yeFiduciary enikezwe yiKhomishini yeeNkonzo zezeMali yaseGuernsey. Inombolo yenkampani ebhalisiweyo yaseGuernsey: 6512.
Ulawulo lweDixcart (i-IOM) lineLayisensi yi-Isle of Man Financial Services Authority.
