Iimfuno zeziyobisi kwi-Isle of Man naseGuernsey- Ngaba uyathobela?

  • Ukupapashwa 19 January 2021

  • | isingqiniso IN695

imvelaphi

Kwi-2017, i-European Union ("EU") yeKhowudi yokuziPhatha (iRhafu yeShishini) ("COCG") iphande imigaqo-nkqubo yerhafu yenani elikhulu lamazwe angengawo e-EU, kubandakanya i-Isle of Man (IOM) kunye neGuernsey, ngokuchasene ingqikelelo yemigangatho “yolawulo olululo lwerhafu” yokusekuhleni kwirhafu, yokurhafisa ngokungenamkhethe neyokuchasana nokhukuliseko lomhlaba nonyuselo lwenzuzo (“BEPS”).

Nangona i-COCG yayingenayo inkxalabo uninzi lwemigaqo yolawulo olululo lwerhafu njengoko inxulumene ne-IOM kunye neGuernsey kunye nenani leminye imimandla ebeka inzuzo yenkampani kwi-zero okanye kufutshane neerhafu zerhafu, okanye ingenalo ulawulo lwerhafu, bayivezile inkxalabo malunga nokusilela kwemfuneko yoqoqosho lwezixhobo ezenza ushishino nakula magunya.

Ngenxa yoko, ngo-Novemba ngo-2017 i-IOM kunye neGuernsey (kunye neminye imimandla emininzi) bazibophezele ekusombululeni ezi ngxaki. Oku kuzibophelela kuzibonakalise ngokohlobo lweemfuno zeziyobisi ezaye zamkelwa nge-11 Disemba 2018. Umthetho usebenza kumaxesha okuphendula aqala ngomhla okanye emva komhla woku-1 kuJanuwari 2019.

Ukuxhomekeka kwesithsaba (esichazwe njenge-IOM, iGuernsey neJersey), sikhuphe isikhokelo sokugqibela ("isiKhokelo seziyobisi"), malunga neemfuno zeziyobisi ngomhla wama-22 kuNovemba ngo-2019, ukongeza uxwebhu lwemiba ephambili eyayikhutshiwe ngoDisemba 2018.

Yeyiphi iMimiselo yezoQoqosho ngokwezoQoqosho?

Eyona mfuno iphambili yeMigaqo yeziyobisi kukuba i-Isle of Man okanye i-Guernsey (ekubhekiswa kuyo nganye njenge- “siqithi”) inkampani ehlala irhafu kufuneka, kwixesha ngalinye lobalo apho ifumana khona ingeniso evela kwicandelo elifanelekileyo, ibe "nezinto ezaneleyo" kulawulo lwayo.

Amacandelo afanelekileyo abandakanya

  • Banking
  • inshorensi
  • Ukuhambisa ngenqanawe
  • Ulawulo lweNgxowa-mali (oku akubandakanyi iinkampani ezizii-Collective Investment Vehicles)
  • Imali kunye nokuqeshisa
  • ikomkhulu
  • Ukuhanjiswa kunye namaziko enkonzo
  • Iinkampani eziGqibeleleyo zokuHamba ngeeNkampani; kwaye
  • IPropathi enomgangatho ophezulu wokuqonda (apho kukho iimfuno ezithile zomngcipheko omkhulu

Kwinqanaba eliphezulu, iinkampani ezinengeniso yecandelo elifanelekileyo, ngaphandle kweenkampani ezisulungekileyo zokulingana, ziya kuba nezinto ezoneleyo kwiSiqithi, ukuba zilawulwa kwaye zilawulwa kulawulo, ziqhuba ezona zinto zivelisa ingeniso ("CIGA") kulawulo. kwaye ndinabantu aboneleyo, indawo nenkcitho kwezolawulo.

Ijongiswe kwaye ilawulwe

'Ukulawulwa kunye nokulawulwa kwesi siqithi' kwahlukile kuvavanyo lokuhlala 'lolawulo kunye nolawulo'. 

Iinkampani kufuneka ziqinisekise ukuba kukho inani elaneleyo leentlanganiso zebhodi * ezibanjiweyo nezihanjelweyo kwiSiqithi esifanelekileyo ukubonisa ukuba inkampani inezixhobo. Le mfuneko ayithethi ukuba zonke iintlanganiso kufuneka zibanjelwe kwiSiqithi esichaphazelekayo. Amanqaku aphambili ekuqwalaselweni ukuhlangabezana nolu vavanyo ngala:

  • Ukuhamba rhoqo kweentlanganiso-kufanelekile ukuhlangabezana neemfuno zeshishini zenkampani;
  • indlela abalawuli abaya ngayo kwiintlanganiso zebhodi - ikhoram kufuneka ibekhona ngokwesiQithi kwaye abasemagunyeni bacebise ukuba uninzi lwabalawuli kufuneka babekhona ngokwasemzimbeni. Ngapha koko, abalawuli kulindeleke ukuba babekho ngokwenyani kwiintlanganiso ezininzi;
  • ibhodi kufuneka ibe nolwazi olufanelekileyo lobugcisa kunye namava;
  • Isicwangciso-qhinga kunye nezigqibo ezibalulekileyo kufuneka zenziwe kwiintlanganiso zebhodi.

* Imizuzu yeBhodi kufuneka ubuncinci, ubungqina bezigqibo eziphambili zokwenza izigqibo kwintlanganiso ebibanjelwe kwindawo efanelekileyo. Ukuba ibhodi yabalawuli ayenzi, ngokwenza, ithathe izigqibo eziphambili, abasemagunyeni bayakujonga ukuqonda ukuba ngubani owenzayo, kwaye phi.

Imisebenzi yokuRhola iNgeniso eyiCore (CIGA)

  • Zonke ii-CIGA ezidweliswe kwiMigaqo ye-Islands efanelekileyo kufuneka zenziwe, kodwa ezo, kufuneka zithobele iimfuno zeziyobisi.
  • Iindima ezithile zeofisi yangasemva ezinje nge-IT kunye nenkxaso yocwangciso mali ayiqulathanga iiCIGA.
  • Ngokubanzi, iimfuno zento ziyilelwe ukuhlonipha ukuthunyelwa kwemodeli, nangona apho ii-CIGA zikhutshelwa ngaphandle kusafuneka zenziwe kwi-Island kwaye zibekwe esweni ngokufanelekileyo.

Ubukho obaneleyo boMzimba

  • Kuboniswe ngokuba nabasebenzi abafanelekileyo, izakhiwo kunye nenkcitho kwiSiqithi.
  • Yinto eqhelekileyo ukuba ubukho bomzimba bunokubonakaliswa ngokuthunyelwa ngaphandle kumlawuli osekwe kwisiqithi okanye umboneleli ngenkonzo yequmrhu, nangona abo baboneleli bengenakubala kabini izibonelelo abazibonelelweyo.

Loluphi ulwazi olufunekayo ukuba lubonelelwe?

Njengenxalenye yenkqubo yokufayilisha irhafu, iinkampani ezenza imisebenzi efanelekileyo ziya kucelwa ukuba zibonelele ngolu lwazi lulandelayo:

  • iintlobo zeshishini / zengeniso, ukuze kuchongwe uhlobo lomsebenzi ofanelekileyo;
  • isixa nohlobo lwengeniso epheleleyo ngokwenziweyo - oku kuyakubayinani lemali engenayo evela kwiingxelo zezimali;
  • isixa senkcitho yokusebenza ngokwenziweyo - oku kuya kuba yinkcitho yokusebenza yenkampani kwiingxelo zemali, ngaphandle kwemali eyinkunzi;
  • iinkcukacha zendawo - idilesi yeshishini;
  • Inani labasebenzi (abaqeqeshiweyo), elikhankanya inani labo basebenza ngokusisigxina;
  • Ukuqinisekiswa kweMisebenzi eNgenisa iMali eNinzi (i-CIGA), eqhutyelwa umsebenzi ngamnye ofanelekileyo;
  • ubungqina bokuba ikhona na i-CIGA ethe yathunyelwa ngaphandle kwaye ukuba ngaba ezo nkcukacha zifanelekile;
  • iingxelo zemali; kwaye
  • Ixabiso lencwadi kwixabiso lempahla ebonakalayo.

Umthetho kwiSiqithi ngasinye ubandakanya amagunya athile okucela ulwazi olongezelelekileyo ngokunxulumene nalo naluphi na ulwazi lwento enikezelweyo okanye ekubuyisweni kwerhafu yengeniso.

Umthetho uvumela abasemagunyeni kwiRhafu yeNgeniso ukuba babuze kwimbuyekezo yerhafu yengeniso yomrhafi werhafu, ukuba ngaba isaziso sophando sinikiwe kwinyanga ezili-12 zokufunyanwa kwembuyekezo yerhafu yengeniso, okanye isilungiso kwimbuyiselo leyo.

Ukusilela ekuthobeleni

Kubalulekile ukuba abathengi baqhubeke nokubeka iliso kwimisebenzi yenkampani ukuqinisekisa ukuthotyelwa okuqhubekayo neemfuno zezinto, njengoko inkampani inokungabikho kuvavanyo lweziyobisi kunyaka omnye kodwa iwele kulawulo kunyaka olandelayo.  

Izigwebo zinokumiselwa kubandakanya nezohlwayo eziphakathi kwe- £ 50k kunye ne- £ 100k kwityala lokuqala, kunye nezohlwayo zemali ezongezelelweyo zolwaphulo-mthetho olulandelayo. Ukongeza, apho uMvavanyi akholelwa ekubeni akukho nto inokwenzeka yokuba inkampani ihlangabezane neemfuno zeziyobisi, unokufuna ukuba inkampani iyicime irejista.

Ngaba unokukhetha ukuphuma kwindawo yokuhlala kwiRhafu kwisiqithi?

Kwi-Isle of Man, umzekelo, ukuba, njengoko kuhlala kunjalo, ezo nkampani ziyinyani zerhafu zihlala kwenye indawo (kwaye zibhaliswe njalo), ibhodi yabalawuli inokukhetha (ngaphakathi kwecandelo 2N (2) ITA 1970) uphathwe njengomhlali we-non-IOM. Oku kuthetha ukuba bayakuyeka ukuba ngabahlawuli berhafu ye-IOM kwaye i-Order ayizukusebenza kwezi nkampani, nangona inkampani isekhona.

Icandelo 2N (2) lithi 'inkampani ayihlali kwi-Isle of Man ukuba ingangqinwa yanelisa uMvavanyi ukuba:

(a) ishishini lilawulwa kwaye lilawulwe kwelinye ilizwe; kwaye

(b) ungumhlali ngeenjongo zerhafu phantsi komthetho welinye ilizwe; kwaye

(c) nokuba

  • ungumhlali ngeenjongo zerhafu phantsi komthetho welinye ilizwe phantsi kwesivumelwano sokurhafisa kabini phakathi kwe-Isle of Man nelinye ilizwe apho kusebenza khona igatya lokophula umthetho; okanye
  • elona zinga liphezulu apho nayiphi na inkampani inokuhlawuliswa irhafu kuyo nayiphi na inxalenye yenzuzo kwelinye ilizwe li-15% okanye ngaphezulu; kwaye

(d) kukho isizathu esivakalayo sokurhweba ngobume bokuhlala kwelinye ilizwe, imeko leyo engashukunyiswa ngumnqweno wokuthintela okanye ukunciphisa i-Isle of Man irhafu yengeniso yakhe nawuphina umntu.

EGuernsey, njengakwi-Isle of Man, ukuba inkampani ikho kwaye ingabonisa ukuba iyirhafu ehlala kwenye indawo, emva koko inokufaka 'i-707 Inkampani ecela imeko yokungahlali kwiRhafu', ukuba ikhululwe ekuthobeleni iimfuno zoqoqosho.

IGuernsey kunye ne-Isle of Man - Sinokunceda Njani?

I-Dixcart ineeofisi eGuernsey nase-Isle of Man kwaye nganye inolwazi olupheleleyo ngamanyathelo athe aphunyezwa kule mimandla kwaye ebencedisa abathengi bayo ekuqinisekiseni ukuba iimfuno ezifanelekileyo zezinto ziyafezekiswa.

Ukuba ufuna ulwazi olongezelelweyo ngokubhekisele kwizixhobo zoqoqosho kunye namanyathelo amkelweyo nceda unxibelelane noSteve de Jersey kwiofisi yethu yaseGuernsey: ingcebiso.guernsey@dixcart.com, okanye uDavid Walsh kwi-ofisi ye-Dixcart kwi-Isle of Man malunga nokusetyenziswa kwemithetho yezinto ezikulo mmandla: ingcebiso.iom@dixcart.com

Ukuba unombuzo ngokubanzi malunga nezixhobo zoqoqosho nceda unxibelelane: ingcebiso@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) limited linelayisensi yi-Isle of Man Financial Services Authority.

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