Isivumelwano seRhafu eBrazil naseSwitzerland: Kutheni ibaluleke kangaka nje?
imvelaphi
URhulumente waseBrazil nowaseSwitzerland batyikitye iSivumelwano seRhafu ePhinda kabini (i-DTT) ngomhla wesi-3 kuCanzibe ngowama-2018.
ISwitzerland ingomnye wabatyalo-mali abakhulu kwimarike yaseBrazil kunye neBrazil kunye neSwitzerland sele besayine iSivumelwano sokuTshintshelaniswa ngokuzenzekelayo kweSivumelwano soLwazi, esaqala ukusebenza nge-1 kaJanuwari 2018.
Esi sivumelwano sitsha, silandela imigangatho yangoku ye-OECD, kubandakanywa uKhukuliseko lweSiseko kunye nemilinganiselo ye-Profit Shifting (BEPS) kunye nemithetho echasene nokusetyenziswa kakubi kwaye kulindeleke ukuba ikhulise kakhulu utyalo-mali phakathi kwamazwe amabini.
Impembelelo engundoqo
I-DTT entsha ayivezi nje kuphela inani leenzuzo zerhafu kodwa ikwabonelela ngengqiniseko malunga nokuphathwa kwerhafu kwaye ke ngoko iya kwenza ukuzithemba okwandisiweyo.
Amanyathelo Angundoqo
ISivumelwano sahlukile ngokwembono yaseBrazil, njengoko amagatya athile engaqukwanga kuyo nayiphi na enye i-33 DTT yaseBrazil.
- Izahlulo: ziya kuhlawuliswa irhafu kwilizwe elivela kuyo, ukuya kuthi ga kumda oqhelekileyo we-15%.
Ngaphandle kweenkampani eziphethe ngaphezu kwe-10% yezabelo ubuncinane unyaka omnye, apho izinga lerhafu liya kuba yi-10%.
Amagatya anxulumene nezabelo asebenza kuphela kwizabelo ezihlawulwe ukusuka eSwitzerland ukuya eBrazil. Oku kungenxa yokuba apho izabelo zihlawulwa ukusuka eBrazil ukuya eSwitzerland, imithetho ekhoyo yasekhaya inenzuzo ngakumbi kunezibonelelo zeSivumelwano.
- Inzala: iya kurhafiswa kwilizwe elingumthombo, ukuya kuthi ga kumda oqhelekileyo we-15%.
Ukuba umnini-nzuzo yibhanki kwaye imboleko inikwe ubuncinane iminyaka emihlanu, ukuxhasa ngemali ukuthengwa kwezixhobo okanye iiprojekthi zotyalo-mali, izinga lerhafu liya kuba yi-10%.
ISwitzerland ayihlawulisi iSwitzerland yokubamba irhafu kwinzala evela kwizivumelwano zemboleko eziqhelekileyo. Nangona kunjalo, inzala kwiibhondi kunye nenzala yebhanki ixhomekeke kwirhafu yaseSwitzerland yokubamba.
- Imirhumo: iya kurhafiswa kwilizwe lomthombo, ukuya kuthi ga kumda oqhelekileyo we-10%.
Irhafu yerhafu iya kuba yi-15% yentlawulo evela kusetyenziso lweempawu zorhwebo. Uncedo lobuchwephesha lubandakanyiwe kwinkcazo yemali ehlawulwayo, kanti iinkonzo zobugcisa azikho.
ISwitzerland ayihlawulisi iSwitzerland ibambe irhafu kwimali ehlawulwayo.
Imihlathi eyongezelelweyo ebalulekileyo
Inzuzo ekuthengisweni kwezabelo okanye imidla ethelekisekayo kumaqumrhu 'anobutyebi bomhlaba' iya kurhafiswa kwilizwe apho umhlaba umi khona.
- Inkampani yaseSwitzerland efumana izabelo kwinkampani yaseBrazil iya kuba nelungelo lokufumana uncedo olufanayo, ngokungathi inkampani ehlawula izabelo yayihlala eSwitzerland, ngeenjongo zerhafu zaseSwitzerland.
Eli lungiselelo livumela ikhredithi nokuba izabelo azirhafiswa eBrazil (irhafu ebanjwayo ngoku nguziro).
Amanyathelo alandelayo
I-DTT kufuneka ivunywe yiNkongolo yaseBrazil kunye nePalamente yaseSwitzerland, phambi kokuba iqalise ukusebenza. Kunzima ukulindela, ngeli nqanaba, ngokuchanekileyo ukuba lo mhla uya kuba nini, kodwa kunokwenzeka ukuba ube kwisiqingatha sokuqala se-2019.
Iinkcukacha ezongezelelweyo
Ukuba ungathanda ulwazi oluthe kratya malunga nokubanakho utyalo-mali phakathi kweSwitzerland neBrazil, nceda uthethe noChristine Breitler, kwiofisi yethu yaseSwitzerland: ingcebiso.switzerland@dixcart.com okanye kuCatarina Sardinha: kwiofisi yeDixcart ePortugal: ingcebiso.portugal@dixcart.com.
