Izivumelwano zeRhafu yasePortugal, ngokukodwa iziVumelwano ezinomtsalane kunye neZiko leShishini laMazwe ngaMazwe laseMadeira

  • Ukupapashwa 22 Juni 2018

  • | isingqiniso IN530

Iinkampani ezinelayisensi yokusebenza ngaphakathi komgaqo-sikhokelo wezomthetho woMmandla woRhwebo oluSimahla waseMadeira ziinkampani zasePortugal. Izivumelwano zerhafu ephindwe kabini (i-DTAs) ezigqityiweyo phakathi kwePortugal kunye namaqabane ayo omnqophiso ngokubanzi isebenza kwiinkampani zasePortugal ezibhaliswe eMadeira. Ayisiyiyo kuphela ukufikelela kuninzi lwezivumelwano ezikhoyo, kodwa kunye nokufikelela kwiZikhokelo ze-EU, umzekelo i-Parent-Subsidiary Directive.

Izivumelwano ezithile ziluncedo ngakumbi kwaye xa zidityaniswa nezibonelelo ezifunyanwa yinkampani yasePortugal enelayisensi eMadeira izibonelelo ziyaphuculwa.

IPortugal ayinyanzeli irhafu yokubamba kwizabelo ukuba iimeko zokusetyenziswa kwenkqubo yokuxolelwa kwenxaxheba yasekhaya yanelisekile kwaye izabelo ziyahlawulwa kwilizwe apho iPortugal ine-DTA.

Ngakumbi izivumelwano ezinomtsalane

Okucacisiweyo apha ngezantsi kukujonga nje ngokufutshane ii-DTA ezinomtsalane phakathi kwePortugal neCape Verde, China, Colombia, Mexico, Mozambique, Singapore, South Africa neTurkey.

  • Isivumelwano seRhafu ephindwe kabini phakathi kwePortugal neCape Verde

IPortugal kuphela kwelizwe elinesivumelwano esityikityiweyo neCape Verde. Abatyalomali bamanye amazwe kwiCape Verde, ke, bahlala besebenzisa iinkampani zasePortugal ezinelayisensi eMadeira ukutyala imali kwiCape Verde.

  • Isivumelwano seRhafu ephindwe kabini phakathi kwePortugal ne China

Esi sivumelwano sahlukile ngokubhekiselele kwirhafu yengeniso eyinkunzi evela kwintengiso yezabelo. Irhafu yenzeka kuphela kwimeko apho umthengisi ehlala khona. Oku kuchasene nezinye izivumelwano ezisayinwe yi China. Kwimeko yenkampani enelayisensi yeMadeira, iinzuzo ezinkulu ezifunyenwe kwintengiso yezabelo e-China ziya kurhafiswa ePortugal. Ukuba inkampani ibinelayisensi eMadeira, oku bekuya kuba kwinqanaba eliphantsi lerhafu (le-5%) elifumanekayo kwiinkampani zasePortugal ezinelayisensi eMadeira.

  • Isivumelwano seRhafu ephindwe kabini phakathi kwePortugal neColombia

IPortugal ityikitye isivumelwano sokurhafisa kabini neColombia ngo-2015. Isivumelwano sivumela irhafu yokubamba eyi-10% kwizabelo kwaye ikwabandakanya neendlela zokutshintshiselana ngolwazi zokulawula ukuphepha ukuhlawula irhafu.

  • Isivumelwano seRhafu ephindwe kabini phakathi kwePortugal neMexico

Kukho i-10% yokubamba irhafu kulwabiwo lwezahlulo ezisuka nasePortugal.

  • Isivumelwano seRhafu ephindwe kabini phakathi kwePortugal neMozambiki

IPortugal lelinye lamazwe amabini kuphela anesivumelwano esisayiniweyo neMozambiki. Abatyalomali abanokubakho eMozambiki banokusebenzisa iPortugal, ngakumbi iinkampani zasePortugal ezinelayisensi eMadeira, ukutyala imali eMozambiki.

  • Isivumelwano seRhafu ephindwe kabini phakathi kwePortugal neSingapore

Nangona kukho isibonelelo kwisivumelwano ukuba i-10% yerhafu ebanjwayo kwizabelo ezabiwe yiPortugal isiya eSingapore, iPortugal ayinyanzeli irhafu yokubamba kwizabelo ukuba iimeko zokusetyenziswa kwenkqubo yokuxolelwa kwenxaxheba yasekhaya yanelisekile kwaye izabelo zihlawulwe umamkeli weqabane lomnqophiso.

  • Isivumelwano seRhafu ephindwe kabini phakathi kwePortugal noMzantsi Afrika

Isivumelwano sibonelela ngerhafu yeerhafu yeepesenti ezili-10 apho izabelo zihlawulwa kwinkampani ephethe ngokuthe ngqo ubuncinci i-25% yenkunzi yenkampani ehlawula isabelo kwithuba leminyaka emibini ubuncinci ngaphambi kokuba kuhlawulwe izabelo; ngaphandle koko ireyithi iyi-15%.

  • Isivumelwano seRhafu ephindwe kabini phakathi kwePortugal neTurkey

Isivumelwano sibonelela ngereyithi ye-5% apho izabelo zihlawulwa kwinkampani (ngaphandle kobambiswano) eligcina ngokuthe ngqo ubuncinci i-25% yenkunzi yenkampani ehlawula izabelo kwithuba leminyaka emibini ubuncinci ngaphambi kokuba kuhlawulwe izabelo ; ngaphandle koko ireyithi iyi-15%.

Ireyithi ye-10% isebenza kwinzala kwimali mboleko apho ubude bemali mboleko bubuncinci beminyaka emibini; Ngaphandle koko, ireyithi yi-15%.

IZiko leShishini laMazwe ngaMazwe: Iinkcukacha ezongezelelweyo zeRhafu yoShishino

I-Madeira International Business Centre inikezela ngelayisenisi ethile, evunywe yi-EU, kwaye ngokuhambelana ne-EU Tax Directives, i-OECD kunye neemfuno ze-BEPS. 'Yabona Apha ufuna ulwazi olungolunye.

Iinkcukacha ezongezelelweyo

Ukuba ufuna ulwazi olongezelelekileyo malunga neenkampani eziphethe isiPhuthukezi okanye ubhalisa inkampani kwiZiko leShishini laMazwe ngaMazwe laseMadeira, nceda uthethe nonxibelelwano oluqhelekileyo lweDixcart, okanye uqhakamshelane neofisi yeDixcart ePortugal: ingcebiso.portugal@dixcart.com.

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