Isivumelwano Sentela Ephindwe kabili eBrazil naseSwitzerland: Kungani Sibaluleke Kangaka?
Background
Ohulumeni baseBrazil nabaseSwitzerland basayine iSivumelwano Sentela Double (DTT) ngomhlaka 3 Meyi 2018.
ISwitzerland ingenye yabatshalizimali abakhulu emakethe yaseBrazil kanti iBrazil neSwitzerland sezivele zisayine iSivumelwano Esizenzekelayo Semininingwane, esiqale ukusebenza ngomhlaka 1 Januwari 2018.
Lesi sivumelwano esisha, silandela izindinganiso zamanje ze-OECD, kufaka phakathi izinyathelo ze-Base Erosion kanye neProfit Shifting (BEPS) nemithetho yokulwa nokuhlukunyezwa futhi kulindeleke ukuthi inyuse kakhulu utshalomali phakathi kwala mazwe womabili.
Umthelela Omkhulu
I-DTT entsha ayigcini nje ngokwethula izinzuzo ezimbalwa zentela kodwa futhi ihlinzeka ngesiqiniseko maqondana nokuphathwa kwentela ngakho-ke izokhulisa ukuzethemba okukhulu.
Izinyathelo Eziyinhloko
Lesi Sivumelwano sehlukile ngombono waseBrazil, njengoba izigaba ezithile zingafakwanga kunoma yimaphi ama-DTTs angama-33 eBrazil.
- Izabelo: zizokhokhiswa intela ezweni lomthombo, kuze kufike kumkhawulo ojwayelekile we-15%.
Okuhlukile yizinkampani eziphethe ngaphezu kuka-10% wamasheya okungenani unyaka owodwa, lapho inani lentela lizoba ngu-10%.
Imishwana emayelana nezabelo idingeka kuphela kwizabelo ezikhokhelwe kusuka eSwitzerland ziye eBrazil. Lokhu kungenxa yokuthi lapho kukhokhelwa izabelo kusuka eBrazil kuya eSwitzerland, imithetho ekhona yasekhaya izuzisa kakhulu kunezinhlinzeko zeSivumelwano.
- Inzalo: izokhokhiswa intela ezweni lomthombo, kuze kufike kumkhawulo ojwayelekile we-15%.
Uma umnikazi wenzuzo eyibhange futhi imalimboleko inikezwe okungenani iminyaka emihlanu, ukukhokhela ukuthengwa kwemishini noma amaphrojekthi okutshala imali, isilinganiso sentela sizoba ngu-10%.
ISwitzerland ayikhokhisi intela yaseSwitzerland egodla inzalo evela ezivumelwaneni ezijwayelekile zemalimboleko. Kodwa-ke, inzalo kumabhondi nenzalo yasebhange imvamisa ikhonjelwa intela yokugodla yaseSwitzerland.
- AmaRoyalties: azokhokhiswa intela ezweni lomthombo, kuze kufike kumkhawulo ojwayelekile we-10%.
Izinga lentela lizoba yi-15% kumaroyalties avela ekusetshenzisweni kwezimpawu zokuhweba. Usizo lobuchwepheshe lufakiwe encazelweni yama-royalties, kanti izinsizakalo zobuchwepheshe azikho.
ISwitzerland ayikhokhisi intela yaseSwitzerland egodla amaroyalties.
Izigaba ezibalulekile ezengeziwe
Inzuzo etholakala ngokukhishwa kwamasheya noma inzalo eqhathaniswayo kumabhizinisi 'acebile ngomhlaba' izokhokhiswa intela ezweni lapho umhlaba ukhona.
- Inkampani yaseSwitzerland ethola izabelo ezivela enkampanini yaseBrazil izoba nelungelo lokuthola usizo olufanayo, kube sengathi inkampani ekhokha izabelo yayihlala eSwitzerland, ngezinjongo zentela yaseSwitzerland.
Lokhu kuhlinzekwa kuvumela isikweletu noma izabelo zingakhokhiswa intela eBrazil (intela yamanje yokugodla inguziro).
Izinyathelo Okulandelayo
I-DTT idinga ukwamukelwa yiCongress yaseBrazil nePhalamende laseSwitzerland, ngaphambi kokuqala ukusebenza. Kunzima ukulindela, kulesi sigaba, ngqo ukuthi lolu suku luzoba nini, kodwa kungenzeka lube engxenyeni yokuqala yonyaka wezi-2019.
Ulwazi Olwengeziwe
Uma ungathanda ukuthola eminye imininingwane maqondana namandla okutshalwa kwezimali phakathi kweSwitzerland neBrazil, sicela ukhulume noChristine Breitler, ehhovisi lethu laseSwitzerland: iseluleko.switzerland@dixcart.com noma kuCatarina Sardinha: ehhovisi laseDixcart ePortugal: iseluleko.portugal@dixcart.com.
