Ingabe Ubhekene Nezinselele Zenkampani Nesikhwama? Kungani Ukubuyisela kabusha eGuernsey Kungaba Isixazululo

  • ncwadi 23 August 2023

  • | Izikhombo IN772

Yini ebilokhu yenzeka?

Iminyaka eminingi ukunyakaza kwegunya lenkampani lokubhalisa kuqhutshwa izinga lempumelelo i-International Finance Centres (IFCs) eyizuzile ekuqaliseni amazinga omhlaba. Lawa mazinga aklanyelwe ukulwa nokushushumbiswa kwemali, ukufumbathisa nenkohlakalo kanye nokuxhaswa ngezimali kobuphekula futhi akhishwe i-Financial Action Task Force (FATF).

Izinga lempumelelo, ikhwalithi yomthetho kanye nezinga lokuqapha okuqhubekayo ku-IFC lithinta indlela indawo yomthetho ngayinye ehlolwa ngayo iziphathimandla zokuphatha emhlabeni jikelele.

Ukuqaliswa kwezidingo ze-Economic Substance ngama-IFC kanye nokufakwa ohlwini okumpunga kwezindawo zokuphatha kwengeze esinye isisusa enkambweni ekhulayo yezinkampani ukuthi zicabangele ukusuka endaweni yazo ehlanganisiwe iye ezindaweni ezisezingeni eliphezulu, njengokuthobelana ngokugcwele namazinga omhlaba.

Kungani Izinkampani Zifuduka?

Izinto Zomnotho kanye Nohlu Olumpunga/ Olumnyama

Izidingo Zezinto Zomnotho (ESR) manje seziye zamukelwa ama-IFC amaningi, ukuphendula ukukhathazeka okuphakanyiswe, phakathi kokunye, i-European Union. Lokhu kukhathazeka kuhlobene nokuthi kungenzeka ukuthi ama-IFC angasetshenziswa ezakhiweni eziklanyelwe ukushintsha, bese kuqoqwa inzuzo endaweni ephansi noma engekho yentela, lapho kuncane okuyiqiniso maqondana nemisebenzi esekela umsebenzi oyinhloko wokukhiqiza imali.

Lapho i-IFC ingakhange isebenzise ngokwenelisayo i-FATF ne-ESR, lezi ziphathimandla zisengozini yokufakwa kolunye lwezinhlu zokuphatha ezingama-450 + emhlabeni wonke wezindawo 'eziGrey' noma 'eziMnyama'. Inkinga yezinhlaka kulezi ziphathimandla ingumthelela ekhonweni labo lokwenza umsebenzi wezezimali nowokuthengiselana, ikakhulukazi amabhange, nokwethembeka kwabo emhlabeni jikelele wezezimali.

Izinkinga ezingokoqobo eziyinhloko kulezo zindawo zihlanganisa:

  • ukungakwazi ukuthola izinsiza zokubhanga nokuboleka;
  • amathuba abatshali-zimali aphuthelwe noma ukuntula intshisekelo yabatshalizimali kanye nokuzibandakanya; futhi
  • ukucutshungulwa okukhulu kokuthobela

ngayinye ethinta ikhono lesakhiwo ukusebenza ngempumelelo, ngempumelelo, futhi ngokunokwenzeka ngisho nangokusebenzayo.

Ukucatshangelwa lapho ukhetha i-IFC ukuthi ifudukele ku

Kunezici ezintathu eziholayo ezishayela ukukhetha kwamandla:

  • irekhodi lokuhambisana nokuvumelana kwentela laleyo IFC;
  • ukuba wusizo kokusebenza kuleyo IFC; futhi
  • ubulula benqubo yokufuduka ngokwayo.

Irekhodi lomkhondo livamise ukuba yimibandela yokuqala ehlolwayo. Kubalulekile ukuthi iziphathimandla ezibhekwayo zifakwe ohlwini lwabamhlophe. Amaklayenti azophinde afune isiqiniseko sokuthi indawo yokulawula izohlala isohlwini lwabamhlophe, njengoba izindinganiso zamazwe ngamazwe ezishiwo ngaphambili, kanye nemithetho yomhlaba wonke yokuvumelanisa intela iyaqhubeka nokuvela. 

Izinkundla ezifana ne-Organisation for Economic Cooperation and Development (OECD) kanye nezigungu zokuhlola ezifana ne-MONEYVAL zenza ukuhlola ngezikhathi ezithile ukuze kuqinisekiswe ukuthi indawo ethile ithobelane nezinga eliphezulu kakhulu lamazinga, ukusetshenziswa nokuqapha. Lokhu kuhlola kunikeza ulwazi olubalulekile lapho kuhlolwa ukubusa kabusha kwenkampani.

Ukusebenza ngendlela engokoqobo kwenkampani endaweni ekhethiwe kuwukucatshangelwa kwesibili. Ingabe inkampani nemisebenzi yayo ingenziwa ngokuhambisana ne-ESR, lapho kufanele futhi kufanele, ngendlela ephumelelayo nephumelelayo? Indawo, indawo yesikhathi, ukufinyelela ezimakethe, ukufinyelela kochwepheshe, abeluleki kanye nezinsizakalo zezezimali, abaqondisi abaqeqeshwe ngokufanele nabanye abasebenzi, kanye nezixhumanisi zezokuthutha konke okucatshangelwayo. 

Ubulula bokufuduka kwezinkampani. Imithetho yendawo yokulawula engenayo idinga ukuvumela ukufuduka kwezinkampani futhi inqubo kufanele ibe lula futhi ingabizi kakhulu, ukuze kuqinisekiswe ukuthi inqubo iyakwazi ukuhweba.

IGuernsey inikeza lezi zici.

Izinkampani zifudukela ezifundeni lapho zingathobela khona kalula izidingo ezifana nezinto. Amaqembu ezinkampani ahlanganisa izakhiwo eziningi zeziphathimandla zibe yiziphathimandla ezilodwa, noma okungenani ezimbalwa, ukudala izindleko, ukuhambisana nokusebenza kahle kwezinto.

Lokhu kucatshangelwa akupheleli ekufudukeni kwezinhlaka ezikhona, izinhlaka ezintsha ziyasungulwa, ezibhekelela izitayela nokukhathazeka okungenhla.

IRekhodi Yentela Namazinga Okulawula Werekhodi laseGuernsey

Inqubomgomo yentela yaseGuernsey isekelwa yimithetho ejwayelekile yokulwa nokugwema kanye nokwamukelwa kwamazinga amaningi wentela aphesheya. Okunye kwentuthuko efanelekile kunemininingwane engezansi;

  • UDisemba 2017 - I-EU Code of Conduct Group Ekukhokhweni Kwentela Yebhizinisi yoMkhandlu Wezomnotho Nezezimali we-EU (COCG), iqinisekise iGuernsey njengesiphathimandla sokubambisana esihambisana nemigomo ejwayelekile "yentela efanelekile" futhi engazange iveze ukukhathazeka mayelana namazinga eGuernsey ukungafihli lutho noma ukusetshenziswa kwezinyathelo zokulwa nokuguguleka komhlaba kanye nokushintshwa kwenzuzo (BEPS).
  • Ngesikhathi se-2018, uGuernsey wasebenza eduze neCOCG, Amazwe Amalungu E-EU kanye namanye amaCrown Dependencies ukwenza umthetho wezinto zezomnotho, owemukelwa ngoDisemba 2018.
  • Ku-2019, uMkhandlu we-EU ukuqinisekisile ukuthi iGuernsey ihlangabezane nokuzibophezela kwayo ekwethuleni izidingo zezinto zomnotho ngakho-ke yasusa uGuernsey ohlwini lweziphathimandla ezazizinikele ukwenza ushintsho oluthile.
  • IGuernsey inikeze ukwesekwa kwayo okuphelele ezimisweni zokubonisa obala ezimaphakathi nohlelo lwamanje lwe-G20, i-OECD kanye ne-EU, futhi isebenza njengengxenye yomphakathi obanzi wamazwe omhlaba ekuthuthukiseni nasekuqalisweni ngempumelelo kwamazinga okuvunyelwene ngawo emhlabeni jikelele.
  • Ngo-2004 uGuernsey wangenela ngokuzithandela ukushintshana kolwazi kanye nasezinhlelweni zokubamba amazwe amabili ngokulandelana kwazo, nawo wonke Amazwe Angamalungu e-EU, ngaphansi kwe-European Union Savings Directive (2003/48/EC).
  • UGuernsey uzibophezele ngoMeyi 2013, ukujoyina isinyathelo samazwe e-G5 ekusunguleni nasekuhloleni izinga elijwayelekile lomhlaba jikelele lokushintshana ngolwazi phakathi kweziphathimandla zentela.
  • NgoDisemba 2013 uGuernsey wangena esivumelwaneni sohulumeni ne-United States of America maqondana nokuqaliswa kwe-FATCA, eyayiqala ngoJuni 2014.
  • Ngo-Okthoba 2013 uGuernsey wangena esivumelwaneni sohulumeni ne-United Kingdom maqondana nenguqulo ye-United Kingdom ye-FATCA, nayo eyasebenza ngoJuni 2014.
  • UGuernsey ujoyine esitatimendeni esihlangene ngomhlaka 19 Mashi 2014 ukuzibophezela ekwamukelweni kokuqala kweCRS yomhlaba. Ngomhla zingama-29 kuMfumfu 2014 iGuernsey yayiphakathi kweziphathimandla ezingaphezu kwama-50 ukusayina isivumelwano se-OECD seMultilateral Competent Authority Agreement eBerlin, njengesinyathelo esithe xaxa sokuqalisa ukusebenza kweCRS.
  • IGuernsey, kanye neziphathimandla ezingaphezu kwama-50, basebenzise i-CRS emthethweni wayo wasekhaya kusukela ngomhlaka 1 Januwari 2016.

Njengelungu elibalulekile lomphakathi womhlaba wonke ozibophezele ekwenzeni izinto obala, uGuernsey uyaqhubeka nokusebenzisa okwenziwayo ekubonakaleni nasekusebenzeni okuhle, ekwakheni ukwamukelwa kwakhe kokuqala kwe-FATCA ne-CRS, futhi ethobela namazinga aphansi we-BEPS.

Ukuvikelwa kwedatha

I-Guernsey iphakathi kweqembu elincane lendawo yezwe lesithathu eye yahlolwa ngokusemthethweni njengoba ihlangabezana nezindinganiso zamanje zokuvikela idatha ye-EU futhi yanikezwa ukulingana (“ukwanele”), ngezinqumo zeKhomishini ngayinye.

Izinyathelo Okulandelayo

Uma noma iyiphi yezindawo ezishiwo kuleli nothi iqondene nawe noma amaklayenti akho, sicela uthinte ukuze uxoxe ngezinto ezingokoqobo, izindleko kanye nezikhathi zokwenziwa kabusha kwezakhiwo e-Guernsey. Sicela uthinte uSteven de Jersey noma uJohn Nelson ku iseluleko.guernsey@dixcart.com

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