Izici ezibalulekile zezivumelwano ezintsha zentela eziphakathi kwe-UK neGuernsey, ne-UK kanye ne-Isle of Man

  • ncwadi 24 July 2018

  • | Izikhombo IN541

Ekuqaleni kukaJulayi 2018 kwamenyezelwa izivumelwano ezintathu ezintsha zentela ephindwe kabili (i-DTAs) phakathi kwe-UK neCrown Dependence (iGuernsey, Isle of Man, neJersey). Ama-DTA amathathu (aqhamuka esiqhingini ngasinye) ayafana, okwakuyinjongo eyinhloko kaHulumeni wase-UK.

Isigaba ngasinye se-DTA sihlanganisa izigaba eziphathelene nokuGuguleka Komhlabathi kanye Nenzuzo Shifting ('BEPS') futhi ziyahambisana nezindinganiso ezintsha zentela zamazwe omhlaba, ngaphansi kweSivumelwano Sentela Semodeli se-OECD.

Ama-DTA amasha azoqala ukusebenza uma isifunda ngasinye sesazise ezinye, ngokubhala phansi, mayelana nokuphothulwa kwenqubo edingekayo ngaphansi komthetho wendawo.

Izigaba Ezihlobene Nentela Eyinhloko

  • Inzalo ephelele kanye nentela ebanjelwe ukubamba intela izosebenza ezimeni eziningi, kufaka phakathi, maqondana nabantu, izikimu zempesheni, amabhange nabanye ababolekisi, izinkampani ezingama-75% noma ezingabanikazi abanenzuzo enkulu (ngqo noma ngokungaqondile) zabahlali bendawo efanayo , futhi nezinhlangano ezibalwe ezihlangabezana nezimfuneko ezithile.

Lezi zithelo zentela kungenzeka zikhulise kakhulu ukuheha kweGuernsey ne-Isle of Man njengeziphathimandla zokubolekisa ngazo e-UK. I-Double Tax Treaty Passport Scheme izotholakala kubabolekisi be-Crown Dependency ukwenza inqubo yokufuna ukubambelela intela yentela ibe lula.

Izigaba Ezengeziwe Ezibalulekile

  • Isipeleti sokuhlala sabantu, esicacile futhi esiqondile ukusisebenzisa.
  • Umuntu ohlukanise indawo yokuhlala ukuze izinkampani zinqunywe yisivumelwano sokusebenzisana seziphathimandla ezimbili zentela ngokubhekisisa ukuthi inkampani iphethwe kuphi, ifakwe kuphi nokuthi izinqumo ezinkulu zithathwa kuphi. Lokhu kufanele kwenze kube lula ukuthola ukuthi ukuphathwa nokulawulwa kwenzeka kuphi futhi ngalokho kunqume ukuthi izibopho zentela zivelaphi.
  • Ukufakwa kwesigatshana esingacwasi. Lokhu kuzovimbela ukusetshenziswa kwezinyathelo eziningi ezivimbela i-UK, njengemithetho yenzalo ekhokhwe sekwedlule isikhathi kanye nokusetshenziswa kwentengo yokudluliswa kwamabhizinisi amancane noma aphakathi nendawo (ama-SME). Ngasikhathi sinye kuzothokozelwa izinzuzo ezinjengokubamba ukukhululwa kwentela kokufakwa ngasese okufanelekile kanye nokukhululwa kwesahlukaniso kuma-SME. Lokhu kuzobeka iGuernsey ne-Isle of Man ezingeni elifanele futhi elilinganayo nezinye iziphathimandla.

Ukuqoqwa Kwentela ye-UK Exchequer

Ngenkathi ama-DTA amasha enikeza izinzuzo eziningi, iCrown Dependencies nayo manje izodingeka ukuthi isize ekuqoqweni kwentela ye-UK Exchequer.

Izinqubo Zokuhlola Okuyinhloko kanye Nezinqubo Zesivumelwano Esenziwe

Ama-DTA afaka phakathi 'Ukuhlolwa Kwezinjongo Eziyinhloko'. Lokhu kusho ukuthi izinzuzo ezingaphansi kwe-DTA ngayinye zinganqatshwa lapho kunqunywa khona ukuthi injongo, noma enye yezinjongo eziyinhloko, zelungiselelo bekuwukuthola lezo zinzuzo. Lokhu kuhlolwa kususelwa kuzinyathelo zesivumelwano se-BEPS.

Ngaphezu kwalokho, 'Izinqubo Zokuvumelana Ngokuvumelana' kuzosho ukuthi lapho umkhokhi wentela ebheka ukuthi isenzo sendawo eyodwa noma zombili ezibalulwe ku-DTA ziveza umphumela wentela ongahambisani ne-DTA, iziphathimandla zentela ezifanele zizozama ukuxazulula lolu daba ngokuvumelana nokubonisana. Lapho kungafinyelelwanga esivumelwaneni, umkhokhi wentela angacela ukuthi udaba lulethwe ekulameni, umphumela walo uyoba yisibopho kuzo zombili lezi zindawo.

Ukuncika Komqhele - kanye Nezinto

Ngaphezu kwama-DTA asanda kumenyezelwa, ukuzibophezela ezintweni ezibonakalayo, njengoba kuchaziwe 'eMkhandlwini we-European Union - Code of Contact Group (Tax) Report' ekhishwe ngomhla ka-8 Juni 2018 kungenzeka futhi kube nomthelela omuhle ku-Crown Dependencies . Maqondana nebhizinisi lamazwe omhlaba, ukufakazela ubukhona bezinto ngendlela yokuqashwa, utshalomali kanye nengqalasizinda, kuzoba ngukhiye, ukwakha ukuqiniseka ngentela nokwamukeleka.

Ulwazi Olwengeziwe

Uma udinga eminye imininingwane maqondana nama-DTA amasha phakathi kwe-UK kanye ne-Crown Dependencies, sicela ukhulume noxhumana naye ojwayelekile we-Dixcart noma ehhovisi le-Dixcart eGuernsey: iseluleko.guernsey@dixcart.com noma e-Isle of Man: iseluleko.iom@dixcart.com.

I-Dixcart Trust Corporation Limited, eGuernsey: Ilayisensi ephelele ye-Fiduciary enikezwe yiKhomishini Yezinsizakalo Zezezimali yaseGuernsey. Inombolo yenkampani ebhalisiwe yaseGuernsey: 6512.

IDixcart Management (IOM) Limited Ilayisensiwe yi-Isle of Man Financial Services Authority.

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