Izidingo Zezinto E-Isle of Man naseGuernsey - Ingabe Uyathobela?

  • ncwadi 19 January 2021

  • | Izikhombo IN695

Background

Ngo-2017, i-European Union (“EU”) Code of Conduct Group (Intela Yebhizinisi) (“COCG”) yaphenya izinqubomgomo zentela zenani elikhulu lamazwe angewona awe-EU, okuhlanganisa i-Isle of Man (IOM) ne-Guernsey, ngokumelene ne-Isle of Man (IOM) neGuernsey. umqondo wamazinga “wokuphatha intela okuhle” okusobala kwentela, intela enobulungiswa kanye nezinyathelo zokulwa nokuguguleka kwesisekelo kanye ne-Profit Shifting (“BEPS”).

Nakuba i-COCG yayingenakho ukukhathazeka ngezimiso eziningi zokuphatha kahle intela njengoba ihlobene ne-IOM ne-Guernsey kanye nenani lezinye izindawo ezibeka inzuzo yebhizinisi kumazinga aqanda noma acishe abe ngu-zero, noma ingabi namithetho yentela yebhizinisi, izwakalise ukuthi ukukhathazeka mayelana nokuntuleka kwemfuneko yezomnotho emabhizinisini enza ibhizinisi nangalezi zindawo.

Ngenxa yalokho, ngoNovemba 2017 i-IOM ne-Guernsey (kanye nezinye izindawo ezimbalwa) bazibophezela ukubhekana nalokhu kukhathazeka. Lokhu kuzibophezela kubonakale ngendlela Yezimfuneko Zezidakamizwa ezavunywa mhla ziyi-11 kuZibandlela 2018. Umthetho usebenza ezikhathini zokubala eziqala ngomhla ka-1 Januwari 2019 noma ngemva kwalokho.

I-Crown Dependencies (echazwa ngokuthi i-IOM, i-Guernsey neJersey), ikhiphe isiqondiso sokugcina (“Isiqondiso Sezinto”), mayelana Nezimfuneko Zezidakamizwa ngomhla ka-22 Novemba 2019, ukuze zengezelele kumbhalo wezingxenye ezibalulekile owawukhishwe ngoDisemba 2018.

Iyini Imithethonqubo Yezinto Zomnotho?

Imfuneko eyinhloko yeMithethonqubo Yezinto ukuthi i-Isle of Man noma i-Guernsey (ebizwa ngayinye ngokuthi “isiqhingi”) inkampani ehlala intela kufanele, ngesikhathi ngasinye sokubala imali lapho ithola noma iyiphi imali engenayo emkhakheni ofanele, ibe “nento eyanele” endaweni yayo.

Imikhakha efanele ihlanganisa

  • Banking
  • Insurance
  • Shipping
  • Ukuphathwa Kwesikhwama (lokhu akufaki izinkampani eziyizimoto ezihlanganyelwe zokutshalwa kwezimali)
  • Izimali nokuqashisa
  • Indlunkulu
  • Izikhungo zokusabalalisa kanye nezinsizakalo
  • Izinkampani Ezibambele Ukulingana Okuhlanzekile; futhi
  • I-Intellectual Property (lapho kunezidingo ezithile ezisengozini enkulu

Ezingeni eliphezulu, izinkampani ezineholo elifanele lomkhakha, ngaphandle kwezinkampani eziphethe ukulingana, zizoba nezinto ezanele e-Island, uma ziqondiswe futhi ziphethwe endaweni, zenza imisebenzi ewumgogodla wokukhiqiza imali (“CIGA”) endaweni yokulawula. futhi babe nabantu abenele, izindawo kanye nezindleko endaweni.

Kuqondiswe futhi Kuphethwe

'Ukuqondisa nokuphathwa esiqhingini' kuhlukile ekuhlolweni kokuhlala 'kokuphatha nokulawula'. 

Izinkampani kufanele ziqinisekise ukuthi kunenombolo eyanele yemihlangano yebhodi* ebanjiwe futhi ihanjelwe eSiqhingini esifanele ukukhombisa ukuthi inkampani inezinto ezibalulekile. Lesi sidingo asisho ukuthi yonke imihlangano idinga ukubanjelwa esiQhingini esifanele. Amaphuzu abalulekile okufanele acatshangelwe ukuze kuhlangatshezwane nalokhu kuhlolwa yilawa:

  • imvamisa yemihlangano - kufanele yanele ukuhlangabezana nezidingo zebhizinisi zenkampani;
  • indlela abaqondisi abayithamela ngayo imihlangano yebhodi - ikhoramu kufanele ibe khona ngokoqobo esiqhingini futhi iziphathimandla zentela ziye zancoma ukuthi iningi labaqondisi kufanele libe khona ngokoqobo. Ngaphezu kwalokho, abaqondisi kulindeleke ukuthi bathamele imihlangano eminingi ngokoqobo;
  • ibhodi kufanele libe nolwazi lwezobuchwepheshe olufanele kanye nesipiliyoni;
  • izinqumo zamasu nezibalulekile kumele zenziwe emihlanganweni yebhodi.

*Amaminithi ebhodi kufanele okungenani abe nobufakazi bezinqumo ezibalulekile ezenziwayo emhlanganweni obanjelwe endaweni efanele. Uma ibhodi labaqondisi lingenzi, ngokwenza izinqumo ezibalulekile, iziphathimandla zentela zizobheka ukuqonda ukuthi ubani owenza, futhi kuphi.

I-Core Income Generating Activities (CIGA)

  • t wonke ama-CIGA asohlwini lweMithetho Yeziqhingi efanele adinga ukwenziwa, kodwa lawo anjalo, kufanele ahambisane nezidingo zempahla.
  • Ezinye izindima zasehhovisi ezifana ne-IT nokwesekwa kwe-accounting azihlanganisi ama-CIGA.
  • Ngokuvamile, izidingo zempahla zenzelwe ukuhlonipha amamodeli okukhishwa kwemisebenzi, nakuba lapho ama-CIGA enikezwe umsebenzi wangaphandle kufanele aqhutshwe esiQhingini futhi agadwe ngokwanele.

Ubukhona Bomzimba Obanele

  • Kuboniswa ngokuba nabasebenzi abaqeqeshwe ngokwanele, izakhiwo kanye nezindleko e-Island.
  • Kuwumkhuba ojwayelekile ukuthi ukuba khona ngokomzimba kungaboniswa ngokunikezwa umsebenzi kumphathi ozinze e-Island noma umhlinzeki wesevisi yenkampani, nakuba abahlinzeki abanjalo bengakwazi ukubala kabili izinsiza zabo ezinikeziwe.

Iluphi Ulwazi Oludingekayo Ukuze Unikezwe?

Njengengxenye yenqubo yokufaka intela yemali engenayo, izinkampani eziqhuba imisebenzi efanele kuzodingeka ukuthi zinikeze ulwazi olulandelayo:

  • izinhlobo zebhizinisi/umholo, ukuze kuhlonzwe uhlobo lomsebenzi ofanele;
  • inani kanye nohlobo lwesamba semali engenayo ngomsebenzi ofanele - lokhu ngokuvamile kuzoba inani lenzuzo evela ezitatimendeni zezimali;
  • inani lezindleko zokusebenza ngomsebenzi ofanele - lokhu ngokuvamile kuzoba yizindleko zokusebenza zenkampani ezitatimendeni zezimali, ngaphandle kwezimali;
  • imininingwane yezakhiwo - ikheli lebhizinisi;
  • inani labasebenzi (abaqeqeshiwe), elicacisa inani labasebenza ngokugcwele;
  • ukuqinisekiswa kwe-Core Income Generating Activities (CIGA), eyenziwa ngomsebenzi ngamunye ofanele;
  • isiqinisekiso sokuthi ngabe ikhona yini i-CIGA ekhishelwe ngaphandle kanye nemininingwane efanele;
  • izitatimende zezimali; futhi
  • inani lesamba sencwadi yezimpahla ezibambekayo.

Umthetho esiQhingini ngasinye uhlanganisa namandla athile okucela ulwazi olwengeziwe maqondana nanoma yiluphi ulwazi lwento ethile oluhlinzekwe ngembuyiselo yentela engenayo.

Umthetho uvumela iziphathimandla ze-Income Tax ukuthi zibuze ngembuyiselo yentela yemali engenayo yomkhokhintela webhizinisi, inqobo nje uma isaziso sophenyo sinikezwa phakathi nezinyanga eziyi-12 zokwamukela imbuyiselo yentela yeholo, noma ukuchitshiyelwa kwaleyo mbuyiselo.

Ukwehluleka Ukuthobela

Kubalulekile futhi, ukuthi amaklayenti aqhubeke nokuqapha umsebenzi wenkampani ukuze aqinisekise ukuhambisana okuqhubekayo nezidingo zezidakamizwa, njengoba inkampani ingase ingabi ngaphansi kokuhlolwa kwezidakamizwa ngonyaka owodwa kodwa iwele ohlelweni lombuso ngonyaka olandelayo.  

Izijeziso zingafakwa ezihlanganisa izinhlawulo eziphakathi kuka-£50k no-£100k ngecala lokuqala, kanye nezijeziso zezezimali ezengeziwe ngecala elilandelayo. Ukwengeza, lapho Umhloli ekholelwa ukuthi ayikho into engenzeka engokoqobo yokuthi inkampani ihlangabezane nezimfuneko zezinto, angase afune ukuba inkampani ihoxiswe kurejista.

Ungakwazi Ukuhoxa Endaweni Yokuhlala Yentela Esiqhingini?

E-Isle of Man, ngokwesibonelo, uma, njengoba kuvame ukuba njalo, izinkampani ezinjalo empeleni zihlala zentela kwenye indawo (futhi zibhaliswe kanjalo), ibhodi labaqondisi lingakhetha (ngaphakathi kwesigaba 2N(2) ITA 1970) ukuthi iphathwe njengesakhamuzi sentela esingesona se-IOM. Lokhu kusho ukuthi bazoyeka ukuba abakhokhi bentela bezinkampani ze-IOM futhi uMyalelo ngeke usebenze kulezo zinkampani, nakuba inkampani isazoba khona.

Isigaba 2N(2) sithi 'inkampani ayihlali e-Isle of Man uma kungase kuqinisekiswe ngendlela egculisayo Umhloli ukuthi:

(a) ibhizinisi layo liphethwe futhi lilawulwa kwelinye izwe; futhi

(b) lihlala ngezinhloso zentela ngaphansi komthetho welinye izwe; futhi

(c) noma -

  • lihlala ngezinjongo zentela ngaphansi komthetho welinye izwe ngaphansi kwesivumelwano sentela ephindwe kabili phakathi kwe-Isle of Man nelinye izwe lapho kusebenza khona isigatshana sokwephula isibopho; noma
  • inani eliphakeme kakhulu noma iyiphi inkampani engakhokhiswa intela kunoma iyiphi ingxenye yenzuzo yayo kwelinye izwe ngu-15% noma ngaphezulu; futhi

"

E-Guernsey, njengase-Isle of Man, uma inkampani ikhona futhi ingafakazela ukuthi ingumhlali wentela kwenye indawo, ingafayela 'Inkampani engu-707 Ecela Isimo Sokuhlala Okungezona Intela', ukuze ikhululwe ekuthobeleni izidingo zezomnotho.

I-Guernsey kanye ne-Isle of Man - Singasiza Kanjani?

I-Dixcart inamahhovisi e-Guernsey nase-Isle of Man futhi ngalinye linolwazi olugcwele ngezinyathelo ezisetshenziswe kulezi zindawo futhi bezilokhu zisiza amakhasimende ayo ekuqinisekiseni ukuthi izidingo zento ezanele ziyahlangatshezwa.

Uma udinga ulwazi olwengeziwe mayelana nezomnotho kanye nezinyathelo ezamukelwe sicela uxhumane no-Steve de Jersey ehhovisi lethu lase-Guernsey: iseluleko.guernsey@dixcart.com, noma u-David Walsh ehhovisi le-Dixcart e-Isle of Man mayelana nokusetshenziswa kwemithetho ekhona kule ndawo: iseluleko.iom@dixcart.com

Uma unombuzo ojwayelekile mayelana nempahla yezomnotho sicela uthinte: iseluleko@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 inikwe ilayisense yi-Isle of Man Financial Services Authority.

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