Isivumelwano Esisha Sentela Ephindwe Kabili: I-Cyprus ne-Netherlands

  • ncwadi 14 December 2023

  • | Izikhombo IN747

I-Cyprus kanye ne-Netherlands Tax Double Treaty

Ngokokuqala ngqa emlandweni weRiphabhulikhi yaseCyprus kanye ne-The Kingdom of The Netherlands, iSivumelwano Sentela Esiphindwe Kabili saqala ukusebenza ngomhla ka-30.th Juni 2023 kanye nezinhlinzeko zakhona ziyasebenza kusukela ngomhlaka-1 Januwari 2024 kuye phambili.

Lesi sihloko sibuyekeza inothi lethu elakhishwa ngoJuni 2021, maqondana nokwenziwa kweSivumelwano Sentela Ekabili, ngomhlaka-1.st Juni 2021.

Izinhlinzeko eziyinhloko zeSivumelwano Sentela Ekabili

ISivumelwano sisekelwe kuNgqungquthela Yemodeli Ye-OECD Yokuqedwa Kwentela Ephindwe Kabili Emalini Engenayo Nemali Enkulu futhi sihlanganisa zonke izilinganiso eziphansi Zezinyathelo Ezimelene Nokuguguleka Kwesisekelo kanye Nokushintsha Kwenzuzo (BEPS) mayelana nezivumelwano zamazwe amabili.  

Ukubamba Izilinganiso Zentela

Izabelo - 0%

Ayikho intela yokubamba (WHT) kwizabelo uma umemukeli/umnikazi ohlomulayo ethi:

  • inkampani ephethe okungenani u-5% wemali enkulu yenkampani ekhokha izabelo phakathi nenkathi yezinsuku ezingama-365 noma
  • isikhwama sempesheni esaziwayo esivamise ukukhululwa ngaphansi komthetho wentela yemali engenayo yebhizinisi wase-Cyprus

I-WHT kuzo zonke ezinye izimo ngeke yeqe u-15% yenani eliphelele lezinzuzo.

Inzalo - 0%

Ayikho intela yokubamba ezinkokhelweni zenzalo inqobo nje uma umamukeli engumnikazi onenzuzo wemali engenayo.

Izindleko - 0%

Ayikho intela yokubamba ezinkokhelweni zezinzuzo inqobo nje uma umamukeli engumnikazi onenzuzo wemali engenayo.

Izinzuzo Zezimali

Izinzuzo ezinkulu ezivela ekukhishweni kwamasheya zikhokhiswa intela kuphela ezweni lapho lowo muntu ehlala khona.

Ukukhululwa okuthile kuyasebenza.

Ukukhululwa okungezansi kuyasebenza:

  1. Izinzuzo ezinkulu ezivela ekukhishweni kwamasheya noma izithakazelo ezifanayo ezithola ngaphezu kuka-50% yenani lazo ngokuqondile noma ngokungaqondile empahleni engagudluki ekwesinye iSifunda Sezinkontileka, zingakhokhiswa intela kulowo Mbuso.
  2. Izinzuzo ezinkulu ezivela ekukhishweni kwamasheya noma izithakazelo ezifanayo ezithola ngaphezu kuka-50% yenani lazo ngokuqondile noma ngokungaqondile ilungelo/impahla ethile ye-offshore ehlobene nokuhlolwa kwendawo engaphansi kolwandle noma inhlabathi engaphansi noma imithombo yazo yemvelo ekwesinye iSifunda Sezinkontileka, zingakhokhiswa intela. kuleso esinye iSifunda.

Ukuhlolwa Kwenjongo Eyinhloko (PPT)

I-DTT ihlanganisa iphrojekthi ye-OECD/G20 Base Erosion and Profit Shifting (BEPS) Action 6

I-PPT, okuyindinganiso encane ngaphansi kwephrojekthi ye-BEPS. I-PPT ihlinzeka ngokuthi inzuzo ye-DTT ngeke inikezwe, ngaphansi kwemibandela, uma ukuthola leyo nzuzo bekungenye yezinjongo eziyinhloko zelungiselelo noma umsebenzi.

Ulwazi Olwengeziwe

Uma udinga ulwazi olwengeziwe mayelana nokuthi i-DTT phakathi kweCyprus neNetherlands ingazuzisa kanjani sicela uthinte ihhovisi le-Dixcart e-Cyprus: advice.cyprus@dixcart.com noma othintana naye ovamile wakwa-Dixcart.

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