IsiVumelwano esitsha seRhafu ePhindayo: ECyprus naseNetherlands

  • Ukupapashwa 14 Disemba 2023

  • | isingqiniso IN747

ISipro kunye neNetherlands yeSivumelwano seRhafu ephindwe kabini

Okokuqala kwimbali yeRiphabhlikhi yaseCyprus kunye noBukumkani baseNetherlands, iSivumelwano seRhafu ephindwe kabini saqala ukusebenza nge-30.th NgoJuni 2023 kunye nezibonelelo zayo ziyasebenza ukusuka nge-1 Januwari 2024 ukuya phambili.

Eli nqaku lihlaziya inqaku lethu elakhutshwa ngoJuni ka-2021, malunga nokwenziwa kweSivumelwano seRhafu ephindwe kabini, nge-1st Juni 2021.

Amalungiselelo aphambili eSivumelwano seRhafu ePhinda kabini

ISivumelwano sisekelwe kwiNgqungquthela yoMzekelo we-OECD yokuPheliswa kweRhafu ePhindwa kabini kuMvuzo nakwiNkunzi kwaye ibandakanya yonke imigangatho ephantsi yamaNyathelo achasene noKhukuliseko lweSiseko kunye noShifting lweNzuzo (BEPS) malunga nezivumelwano zamazwe amabini.  

Ukubamba iiRhafu zeRhafu

Izabelo – 0%

Akukho rhafu ibambayo (WHT) kwizabelo ukuba umamkeli/umnini oxhamlayo:

  • inkampani ebambe ubuncinci i-5% yenkunzi yenkampani ehlawula izabelo kulo lonke ixesha leentsuku ezingama-365 okanye
  • ingxowa-mali eyaziwayo yomhlalaphantsi ekhululwe ngokubanzi phantsi komthetho werhafu yengeniso yenkampani yaseCyprus

I-WHT kuwo onke amanye amatyala ayisayi kuba ngaphezu kwe-15% kwisixa-mali esipheleleyo sezahlulo.

Inzala - 0%

Akukho rhafu ibambayo kwiintlawulo zenzala ngaphandle kokuba umamkeli ngumnini oxhamlayo womvuzo.

Imirhumo - 0%

Akukho rhafu ibambayo kwiintlawulo zeroyalty ngaphandle kokuba umamkeli ngumnini oxhamlayo wengeniso.

Iinzuzo zemali

Inzuzo eyinkunzi evela ekulahlweni kwezabelo irhafiswa kuphela kwilizwe ahlala kulo umphambukeli.

Ukhululo oluthile luyasebenza.

Olu kukhululwa lungezantsi luyasebenza:

  1. Inzuzo enkulu evela ekuthengisweni kwezabelo okanye kwinzala ethelekisekayo efumana ngaphezulu kwe-50% yexabiso lazo ngokuthe ngqo okanye ngokungathanga ngqo kwipropati ekwisinye iLizwe esiKontraka, inokurhafiswa kwelinye iLizwe.
  2. Inzuzo eyinkunzi ngenxa yokuchithwa kwezabelo okanye umdla othelekisekayo ofumana ngaphezu kwe-50% yexabiso lazo ngokuthe ngqo okanye ngokungathanga ngqo kwilungelo/ipropati ethile engaselunxwemeni enxulumene nokuphononongwa kolwandle okanye umhlaba ongaphantsi komhlaba okanye ubutyebi bazo bendalo obukwelinye iLizwe leKontraka, inokutsalwa irhafu. kwelinye ilizwe.

Uvavanyo lweNjongo ePhambili (PPT)

I-DTT ibandakanya i-OECD/G20 Base Erosion and Profit Shifting (BEPS) iprojekthi i-Action 6

I-PPT, esemgangathweni ophantsi phantsi kweprojekthi ye-BEPS. I-PPT ibonelela ukuba inzuzo ye-DTT ayiyi kunikwa, phantsi kweemeko, ukuba ukufumana loo nzuzo yayiyenye yeenjongo eziphambili zelungiselelo okanye itransekshini.

Iinkcukacha ezongezelelweyo

Ukuba ufuna ulwazi oluthe vetshe malunga nendlela i-DTT enokuba luncedo ngayo phakathi kwe-Cyprus ne-Netherlands nceda uqhagamshelane ne-ofisi ye-Dixcart e-Cyprus: advice.cyprus@dixcart.com okanye umfowunelwa wakho wesiqhelo we-Dixcart.

Buyela kuLuhlu