Iimfuneko eziNtsha zeZinto zeNkampani ye-Isle of Man-Ukuqala kukaJanuwari 2019
I-Isle of Man Treasury ipapashe idrafti yeRhafu yeNgeniso ecetywayo (Iimfuno zeSubstance) Order 2018. Lo myalelo oqulunqwayo uya kuthi, emva kokugqibela, kwaye ukuba uvunyiwe nguTynwald (ngoDisemba 2018), ube nefuthe ngokubhekiselele kwixesha lokubala eliqala okanye emva kwe-1 kaJanuwari 2019.
Oku kuthetha ukuba ukususela ngoJanuwari 2019, iinkampani ezibandakanyekayo "kwimisebenzi efanelekileyo" kuya kufuneka zibonise ukuba ziyahlangabezana neemfuno ezithile zezinto, ukuphepha izohlwayo.
Lo Myalelo uphendula kuphononongo olubanzi olwenziwa yi-EU Code of Conduct Group kwiRhafu yoShishino (COCG) ukuze kuhlolwe iindawo ezingaphezulu kwama-90, kubandakanywa i-Isle of Man (IOM) ngokuchasene nemigangatho ye:
Ukungafihli kwirhafu;
- Irhafu efanelekileyo;
-Ukuthobela i-Anti-BEPS (isiseko sokhukuliseko lwenzuzo yokutshintsha)
Inkqubo yokuphonononga yenzeke kwi-2017 kwaye nangona i-COCG yanelisekile ukuba i-IOM idibene nemigangatho yokungafihli irhafu kunye nokuthotyelwa kwemilinganiselo yokuchasana ne-BEPS, i-COGC iphakamise inkxalabo yokuba i-IOM, kunye nezinye i-Crown Dependencies azizange zibe nazo:
"Imfuneko yezinto ezisemthethweni kumaqumrhu enza ushishino kulawulo okanye kulawulo."
IMigaqo yeNqanaba eliPhezulu
Injongo yalo mthetho ucetywayo kukujongana neenkxalabo zokuba iinkampani ezikwi-IOM (kunye nezinye i-Crown Dependencies) zingasetyenziselwa ukutsala inzuzo engahambelaniyo nemisebenzi yezoqoqosho kunye nobukho obuninzi bezoqoqosho kwi-IOM.
Lo mthetho ucetywayo ke ngoko ufuna iinkampani zecandelo elifanelekileyo ukuba zibonise ukuba zinezinto eSiqithini ngokuthi:
- Ukukhokelwa nokulawulwa kwiSiqithi; kwaye
- Ukuqhuba imiSebenzi yokuVelisa iNgeniso eyiNgxaki (CIGA) kwiSiqithi; kwaye
- Ukuba nabantu aboneleyo, indawo kunye nenkcitho kwi
Nganye kwezi mfuno kuxoxwe ngazo ngeenkcukacha ezithe vetshe ngezantsi.
Impendulo ye-IOM
Ngasekupheleni kuka-2017, kunye namanye amagunya amaninzi ajongene nokufakwa kuluhlu lwabantu abamnyama, i-IOM yazibophelela ukujongana nezi nkxalabo ekupheleni kukaDisemba ka-2018.
Ngenxa yeenkxalabo ezifanayo eziphakanyiswa eGuernsey naseJersey, oorhulumente be-IOM, i-Guernsey kunye neJersey baye basebenzisana ngokusondeleyo ukuphuhlisa izindululo ukuhlangabezana nezibophelelo zabo.
Njengomphumo womsebenzi opapashwe eGuernsey naseJersey, i-IOM ipapashe umthetho wayo kunye nesikhokelo esilinganiselweyo, kwidrafti. Nceda uqaphele ezinye izikhokelo ziya kuza kungekudala.
Umthetho uyafana kuwo onke amagunya amathathu.
Intsalela yeli nqaku igxile ngakumbi kumthetho oyilwayo we-IOM.
Umyalelo weRhafu yeNgeniso (IiMfuno zeZinto) ngo-2018
Lo Myalelo uya kwenziwa nguNondyebo kwaye sisilungiso kuMthetho weRhafu yeNgeniso ka-1970.
Lo mthetho mtsha umisela ukujongana neKhomishini ye-EU kunye neenkxalabo ze-COCG ngendlela yenkqubo enamanqanaba amathathu:
- Ukuchonga iinkampani ezenza "imisebenzi efanelekileyo"; kwaye
- Ukunyanzelisa iimfuno zezinto kwiinkampani ezenza imisebenzi efanelekileyo; kwaye
- Ukunyanzelisa into
Ngasinye kwezi zigaba kunye neziphumo zazo zixoxwa ngezantsi.
Inqanaba 1: Ukuchonga iinkampani ezenza "imisebenzi efanelekileyo"
Lo Myalelo uya kusebenza kwiinkampani ezihlala irhafu ze-IOM ezisebenza kumacandelo afanelekileyo. Amacandelo afanelekileyo ngala alandelayo:
a. ebhankini
b. i-inshurensi
c. Ukuhambisa ngenqanawe
d. ulawulo lwengxowa-mali (oku akubandakanyi iinkampani eziziThuthi zoTyalo-mali oluHlangeneyo)
e. ukuxhasa ngemali kunye nokuqeshisa
f. ikomkhulu
g. ukusebenza kwenkampani yokubamba
h. ukubamba ipropathi enomgangatho ophezulu wokuqonda (IP)
i. amaziko okusasaza kunye neenkonzo
La ngamacandelo achongwe ngenxa yomsebenzi, yiForam yoMbutho weNtsebenziswano yoQoqosho noPhuhliso (i-OECD) kwiiNtetho zeRhafu ezinobungozi (FHTP), kwiinkqubo ezikhethwayo. Olu luhlu lumele iindidi zemivuzo eshukumayo ngokwejografi, oko kukuthi, la ngamacandelo asemngciphekweni wokusebenza nokufumana ingeniso yawo kwimimandla engaphandle kwaleyo abhaliswe kuyo.
Akukho de minimus ngokwengeniso, umthetho uya kusebenza kuzo zonke iinkampani eziqhuba imisebenzi efanelekileyo apho nawuphi na umgangatho wengeniso ufunyenwe.
Ummiselo ophambili kukuhlalwa kwerhafu kwaye uMvavanyi ubonise ukuba inkqubo ekhoyo iya kulawula, oko kukuthi imigaqo echazwe kwi-PN 144/07. Ke ngoko apho iinkampani ezingabandakanyiyo ze-IOM zibandakanyeka kumacandelo afanelekileyo ziya kuziswa kuphela kumda woMyalelo ukuba zingabahlali berhafu be-IOM. Oku ngokucacileyo ingqwalasela ebalulekileyo: ukuba umhlali kwenye indawo imigaqo ehambelana nelo lizwe lokuhlala kunokwenzeka ukuba ibe yimigaqo ebophelelayo.
Inqanaba lesi-2: Ukumisela iimfuno zeziyobisi kwiinkampani ezenza imisebenzi efanelekileyo
Iimfuno ezikhethekileyo zeziyobisi ziyahluka ngokwecandelo elifanelekileyo. Xa sithetha ngokubanzi, kwinkampani yecandelo elifanelekileyo (ngaphandle kwenkampani ephethe ubulungisa obusulungekileyo) ibe nezinto ezaneleyo kufuneka iqinisekise ukuba:
a. Ilawulwa kwaye ilawulwa kwisiqithi.
Lo Myalelo uxela ukuba inkampani ilawulwa kwaye ilawulwa* kwiSiqithi. Iintlanganiso zebhodi rhoqo kufuneka ziqhubeke eSiqithi, kufuneka kubekho ikhoram yabalawuli abakhoyo ngokoqobo kwintlanganiso, izigqibo zobuchule kufuneka zenziwe ezintlanganisweni, imizuzu yeentlanganiso zebhodi mayigcinwe eIsland kunye nabalawuli abakhoyo kwezi ntlanganiso. kufuneka ibe nolwazi oluyimfuneko kunye nobuchule bokuqinisekisa ukuba ibhodi iyakwazi ukuwenza umsebenzi wayo.
* Qaphela ukuba uvavanyo "lwesikhokelo kunye nokulawulwa" luvavanyo olwahlukileyo kuvavanyo "lolawulo kunye nolawulo" olusetyenziselwa ukumisela indawo yokuhlala yerhafu yenkampani. Injongo yovavanyo olukhokelwayo nolulawulwayo kukuqinisekisa ukuba kukho inani elaneleyo leentlanganiso zeBhodi ezibanjiweyo nezizinyaswayo kwiSiqithi. Ayizizo zonke iintlanganiso zeBhodi ekufuneka zibanjwe kwiSiqithi, sixoxa ngentsingiselo "yoneleyo" kamva kweli nqaku.
b. Kukho inani elaneleyo labasebenzi abaqeqeshiweyo kwiSiqithi.
Lo mmiselo ubonakala ungacacanga njengoko umthetho uchaza ngokuthe ngqo ukuba abasebenzi abanyanzelekanga ukuba baqeshwe yinkampani, lo mqathango ugxininisa ekubeni kubekho inani elaneleyo labasebenzi abanezakhono abakhoyo eSiqithi, nokuba bayaphangela na kwenye indawo. umcimbi.
Ukongeza, oko kuthethwa 'ngokwaneleyo' ngokwamanani kuxhomekeke kakhulu kwaye ngokwenjongo yalo mthetho ucetywayo, 'okwaneleyo' kuya kuthatha intsingiselo yawo eqhelekileyo, njengoko kuxoxiwe ngezantsi.
c. Inenkcitho eyaneleyo, ehambelana nenqanaba lomsebenzi owenziwa kwiSiqithi.
Kwakhona, omnye umlinganiselo we-subjective. Nangona kunjalo, bekungayi kuba yinto engenakwenzeka ukusebenzisa umgaqo othile kuwo onke amashishini, njengoko ishishini ngalinye lahlukile ngokwalo kwaye iluxanduva lweBhodi yabaLawuli ukuqinisekisa ukuba iimeko ezinjalo ziyahlangatyezwa.
d. Inobukho obaneleyo bomzimba kwiSiqithi.
Nangona kungachazwanga, oku kunokwenzeka ukuba kubandakanye ukuba neofisi okanye ukuqeshisa, ukuba nenani labasebenzi 'abaneleyo', abolawulo kunye neengcali okanye abasebenzi abaqeqeshiweyo abasebenza eofisini, iikhompyutha, umnxeba noqhagamshelo lwe-intanethi njl.njl.
e. Iqhuba umsebenzi ongundoqo wokuvelisa ingeniso kwiSiqithi
UMyalelo uzama ukucacisa oko kuthethwa 'ngomsebenzi ongundoqo wokuvelisa ingeniso' (i-CIGA) kwicandelo ngalinye elichaphazelekayo, uluhlu lwemisebenzi lujoliswe njengesikhokelo, kungekhona zonke iinkampani eziza kwenza yonke imisebenzi echazwe, kodwa kufuneka benze okuthile ukuze bathobele.
Ukuba umsebenzi awuyonxalenye ye-CIGA, umzekelo, imisebenzi ye-IT yasemva kwe-ofisi, inkampani inokukhupha yonke okanye inxalenye yalo msebenzi ngaphandle kokuba kubekho impembelelo ekukwazini kwenkampani ukuthobela imfuno yezinto. Ngokunjalo, inkampani inokufuna iingcebiso zobuchwephesha okanye ibandakanye iingcali kwezinye iindawo ngaphandle kokwenza ukuthotyelwa kwayo neemfuno zento.
Ngokwenene, i-CIGA iqinisekisa ukuba imisebenzi ephambili yeshishini, oko kukuthi imisebenzi evelisa ubuninzi bengeniso yenziwa kwiSiqithi.
kweenknzo
Ngaphezu koko kukhankanyiwe ngasentla, inkampani inokukhupha, okt ikhontrakthi okanye iphathise iqela lesithathu okanye inkampani yeqela, eminye okanye yonke imisebenzi yayo. Ukukhutshwa kwemisebenzi kuphela ngumcimbi onokuthi ubhekiselele kwi-CIGA. Ukuba ezinye, okanye zonke, ze-CIGA zikhutshwe ngaphandle, inkampani kufuneka ikwazi ukubonisa ukuba kukho ukulawulwa okwaneleyo komsebenzi owenziwe ngaphandle kwaye ukukhutshwa kumashishini e-IOM (nawo anezibonelelo ezaneleyo zokwenza imisebenzi enjalo). Iinkcukacha ezichanekileyo zomsebenzi owenziwe ngaphandle, kubandakanywa, umzekelo, amaphepha exesha kufuneka agcinwe yinkampani ekwikontraka.
Isitshixo apha lixabiso elenziwa yimisebenzi yangaphandle, ukuba iCIGA. Kwezinye iimeko, umzekelo, imisebenzi yokuthumela ikhowudi yangaphandle, incinci kakhulu inokuthi iveliswe ngokwexabiso, kodwa isenokuba luyilo, ukuthengisa kunye neminye imisebenzi eyenziwa ekuhlaleni engundoqo ekudaleni ixabiso. Iinkampani kuya kufuneka zijonge ngocoselelo apho ixabiso livela khona, okt ukuba ngubani ovelisayo ukuvavanya ukuba imisebenzi yangaphandle ingumba.
“Yanele”
Igama elithi 'okwaneleyo' lenzelwe ukuthatha inkcazo yesichazi-magama salo:
"Kwanele okanye kuyanelisa injongo ethile."
UMvavanyi uye wacebisa ukuba:
"Okokwaneleyo kwinkampani nganye kuya kuxhomekeka kwiinyani ezithile zenkampani kunye nomsebenzi wayo weshishini."
Oku kuya kwahluka kwicandelo ngalinye elichaphazelekayo kwaye uxanduva lukwinkampani efanelekileyo ukuqinisekisa ukuba igcina kwaye igcina iirekhodi ezaneleyo ezibonisa ukuba inezixhobo ezaneleyo kwiSiqithi.
Inqanaba lesi-3: Ukunyanzelisa iimfuno zeziyobisi
UMyalelo unika uMvavanyi amandla okucela naluphi na ulwazi olufunekayo ukumanelisa ukuba inkampani yecandelo elifanelekileyo iyahlangabezana neemfuno zento. Apho uMvavanyi anganelisekanga ukuba iimfuno zezinto eziye zahlangatyezwa kwixesha elithile, izohlwayo ziya kusebenza.
Ukuqinisekiswa kweeMfuno zeZinto
Umthetho oyilwayo unika uMvavanyi igunya lokucela ulwazi oluthe kratya kwinkampani yecandelo elifanelekileyo ukuze azanelise ukuba iimfuno zezinto ezifunekayo zifezekisiwe.
Ukungaphumeleli ukuthobela isicelo kunokukhokelela kwisohlwayo esingadlulanga kwi-£10,000. Apho uMvavanyi anganelisekanga ukuba iimfuno zezinto eziye zahlangatyezwa, izohlwayo ziya kusebenza.
Umngcipheko ophezulu weeNkampani ze-IP
Ngokuqhelekileyo, igama elithi 'iinkampani ze-IP ezinomngcipheko ophezulu' libhekisela kwiinkampani eziphethe i-IP apho (a) i-IP idluliselwe kwiSiqithi emva kophuhliso kunye / okanye ukusetyenziswa okuphambili kwe-IP kungaphandle kweSiqithi okanye (b) apho. IP ibanjwe kwiSiqithi kodwa i-CIGA iqhutyelwa ngaphandle kwesiqithi.
Njengoko imingcipheko yokutshintshwa kwengeniso ithathwa ngokuba mikhulu, umthetho uthathe indlela enzima kwiinkampani ze-IP ezisengozini enkulu, uthatha indawo 'yobutyala ngaphandle kokuba kungqinwe ngenye indlela'.
Iinkampani ze-IP ezisemngciphekweni omkhulu kuya kufuneka zibonise ixesha ngalinye ukuba iimfuno zeziyobisi ezaneleyo malunga nokuqhuba umsebenzi ongundoqo wokuvelisa ingeniso ziye zahlangatyezwa kwiSiqithi. Kwinkampani nganye ye-IP esemngciphekweni omkhulu, amagunya erhafu e-IOM aya kutshintshiselana ngalo lonke ulwazi olunikezelwe yinkampani kunye nogunyaziwe ofanelekileyo weLizwe leLungu le-EU apho umzali osondeleyo kunye/okanye wokugqibela kunye nomnini ongumxhamli ahlala/ahlala khona. Oku kuya kuhambelana nezivumelwano ezikhoyo zamazwe ngamazwe zokutshintshiselana ngerhafu.
"Ukurhoxisa ukucingelwa kwaye ungangeni kwezohlwayo, inkampani ye-IP esemngciphekweni omkhulu kuya kufuneka ibonelele ngobungqina obucacisa ukuba iDEMPE (uphuhliso, uphuculo, ukugcinwa, ukhuseleko kunye nokuxhaphaza) ibiphantsi kolawulo lwayo kwaye oku kubandakanye abantu abaphezulu. abanezakhono kwaye benze imisebenzi yabo ephambili kwiSiqithi”.
Ubungqina obuphezulu bubandakanya izicwangciso zoshishino ezineenkcukacha, ubungqina obubambekayo bokuba ukuthathwa kwezigqibo kwenzeka kwiSiqithi kunye nolwazi oluneenkcukacha malunga nabasebenzi babo be-IOM.
Izigwebo
Ngokuhambelana nendlela engqongqo ethatyathwe kwiinkampani ze-IP ezichazwe ngasentla, izohlwayo ziqatha kwiinkampani ezinjalo.
Ukuba ngaba iimfuno zezinto ezifunekayo zifezekisiwe, ngokuhambelana nelungiselelo lamazwe ngamazwe, uMvavanyi uya kubhengeza kwigosa lerhafu elifanelekileyo le-EU naluphi na ulwazi olunxulumene nenkampani ye-IP esemngciphekweni omkhulu.
Ukuba inkampani ye-IP esemngciphekweni omkhulu ayikwazi ukuphinda icinge ukuba ayiphumelelanga ukuhlangabezana neemfuno ze-substance, izohlwayo zimi ngolu hlobo lulandelayo, (ichazwe ngenani leminyaka elandelelanayo yokungathobeli):
-Unyaka woku-1, isohlwayo soluntu se-£ 50,000
-Unyaka we-2nd, isohlwayo se-£ 100,000 kwaye sinokutshitshiswa kwirejista yenkampani
-Unyaka wesi-3, uqhayise inkampani kwirejista yenkampani
Ukuba inkampani ye-IP enobungozi obukhulu ayikwazi ukunika uMvavanyi naluphi na ulwazi olongezelelweyo oluceliweyo, inkampani iya kuhlawuliswa i-£ 10,000 ephezulu.
Kuzo zonke ezinye iinkampani ezibandakanyekayo kumacandelo afanelekileyo (ngaphandle kwe-IP yomngcipheko ophezulu), izohlwayo zimi ngolu hlobo lulandelayo, (zichazwe ngenani leminyaka elandelelanayo yokungathobeli):
-Unyaka woku-1, isohlwayo soluntu se-£ 10,000
-Unyaka we-2nd, isohlwayo soluntu se-£ 50,000
-Unyaka wesi-3, isohlwayo se-£ 100,000 kwaye sinokutshitshiswa kwirejista yenkampani
Unyaka we-4, ubethe inkampani kwirejista yenkampani
Ngawo nawuphi na unyaka wokungathobeli kwenkampani esebenza kwicandelo elifanelekileyo, uMvavanyi uya kubhengeza kwigosa lerhafu le-EU naluphi na ulwazi olunxulumene nenkampani, oku kungamela umngcipheko omkhulu wodumo kwinkampani.
Ukuchasa ukuphepha
Ukuba uMvavanyi ufumanisa ukuba kulo naliphi na ixesha lobalo-mali inkampani ithe yakuphepha okanye yazama ukuphepha ukusetyenziswa kwalo Myalelo, uMvavanyi anga:
– Xela ulwazi kwigosa lerhafu langaphandle
– Khupha inkampani isohlwayo soluntu se-£10,000
Umntu (qaphela ukuba “umntu” akachazwanga kulo mthetho) othe ngobuqhophololo waphepha okanye wazama ukuphepha isicelo unoxanduva loku:
– Xa egwetyiwe: ukugcinwa kobuninzi beminyaka esi-7, isohlwayo okanye zombini
-Kwisishwankathelo sokugwetyelwa: ukugcinwa ubuninzi beenyanga ze-6, isohlwayo esingagqithiyo kwi-£ 10,000, okanye zombini
– Ukubhengezwa kolwazi kwigosa lerhafu langaphandle
Naziphi na izibheno ziya kuviwa ngabaKomishinala abanokuqinisekisa, batshintshe okanye basijike isigqibo soMvavanyi.
isiphelo
Iinkampani ezisebenza kumashishini afanelekileyo zecandelo ngoku ziphantsi koxinzelelo lokuqinisekisa ukuba ziyahambelana nomthetho omtsha oza kuqala ekuqaleni kowama-2019.
Oku kuya kuba nefuthe elibonakalayo kumashishini amaninzi e-IOM anexesha elifutshane kuphela lokubonisa kwabasemagunyeni ukuba bayathobela. Izohlwayo ezinokubakho zokungathobeli zinokubangela umngcipheko wegama elibi, izohlwayo ukuya kuthi ga kwi-£ 100,000 kwaye zinokubangela ukuba inkampani ekugqibeleni igxothwe, emva kokuba kunokwenzeka, iminyaka emibini yokungathobeli ngokuqhubekayo kwiinkampani ze-IP ezisengozini enkulu kunye. iminyaka emithathu yokungathotyelwa kwezinye iinkampani zecandelo elifanelekileyo.
Kusishiya phi oku?
Zonke iinkampani kufuneka ziqwalasele ukuba ngaba ziwela kumacandelo afanelekileyo, ukuba akunjalo ke akukho zibophelelo eziwela phezu kwazo ngalo Myalelo. Nangona kunjalo, ukuba bakwicandelo elifanelekileyo kuya kufuneka bahlole indawo yabo.
Iinkampani ezininzi ziya kukwazi ngokulula ukuchonga ukuba ngaba ziwela phakathi kwecandelo elifanelekileyo kwaye iinkampani ezilawulwa yi-CSPs zinokufuna ukuhlola ukuba zinezinto eziyimfuneko.
Yintoni enokutshintsha?
Sisemngceleni weBrexit kwaye, ukuza kuthi ga ngoku, uninzi lweengxoxo zenzeke kunye nekhomishini ye-EU kwaye umthetho oyilwayo uhlolwe ngabo; nangona kunjalo, i-COCG iya kuhlangana kuphela ukuze ixoxe ngemiba efana nokufakwa kuluhlu olumnyama 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.
Ukubika
Owona mhla wokuqala wokunika ingxelo iya kuba lixesha lobalo-mali eliphele nge-31 kaDisemba 2019 kwaye ke ingxelo iyakuba ngowe-1 kuJanuwari ka-2020.
Iimbuyekezo zerhafu yenkampani ziya kulungiswa ukuze zibandakanye amacandelo aya kuqokelela ulwazi ngokunxulumene neemfuno zeziyobisi kwiinkampani ezisebenza kumashishini afanelekileyo.
Sinokukunceda njani?
Ukuba ucinga ukuba ishishini lakho lingachatshazelwa ngumthetho omtsha, kubalulekile ukuba uqale ukuvavanya nokuthatha amanyathelo afanelekileyo ngoku. Nceda uqhagamshelane ne-ofisi ye-Dixcart e-Isle of Man ukuxoxa ngeemfuno zeziyobisi ngokweenkcukacha ezithe vetshe: ingcebiso.iom@dixcart.com.
Ulawulo lweDixcart (i-IOM) limited linelayisensi yi-Isle of Man Financial Services Authority.
