Kungani Kuzuzisa Ukubhalisa Umsebenzi Wezobuciko Nezinye Izinto Zamalungelo Okushicilela eMalta
Umthetho waseMalta Income Tax ukhulula amaroyalties, imali ekhokhwa ngaphambi kwesikhathi kanye nezinkokhelo ezifanayo ezivela ku-copyright, enteleni.
Ukukhululwa Ngokuphathelene Nemali ethize ye-copyright
Ukukhululwa enteleni yemali engenayo maqondana namaroyali atholakala ezinhlotsheni ezithile zempahla enobuhlakani, mayelana; izincwadi, imibhalo yamafilimu, umculo nobuciko.
I-Income Tax Act ikhulula ama-royalties, imalimboleko kanye nemali engenayo efanayo evela ku:
- Amalungelo obunikazi, maqondana nezinto ezisunguliwe;
- I-copyright;
- Izimpawu zokuthengisa.
Lokhu kukhululwa kusebenza noma ngabe amaroyalties atholakala ngesikhathi sokuhweba, ibhizinisi, ubungcweti, ubizo noma okunye. Bangaphansi kokuhlangabezana nemibandela, imibandela kanye nokuvunywa okusungulwe emthethweni osizayo we-Maltese.
Izinkampani Zempahla Yengqondo
Yize ukungakhokhiswa intela ngokungangabazeki kuyizindaba ezinhle kubaculi, abathola izinhlawulo ngomsebenzi wabo, futhi kuyintuthuko enhle kakhulu ezinkampanini ze-Intellectual Property ezihlala eMalta, noma ezibheke ukuthola kabusha iMalta.
Izintela ezivela kumalungelo obunikazi afanelekile nakulungelo lobunikazi ezifanelekile zombili azikhokhiswa intela yemali engenayo eMalta, ngenkathi amaroyali angafaneleki asengazuza kumanani entela aphansi asebenzayo. Izinkampani ze-IP zingafaka isicelo seMaltese Patent Box Deduction, esivumela abakhokhi bentela abasebenzisa i-IP efanelekile ukuthi badonse izindleko zabo ezihlobene ne-IP enjalo.
Ngokwesimo samazwe omhlaba, izinyathelo ezingenhla, ezihlanganiswe nenethiwekhi yeMalta yezivumelwano zentela ephindwe kabili kanye nokufinyelela kuziyalo ezahlukahlukene ze-EU, ziveza amathuba athakazelisayo abakhokhi bentela abanamalungelo obunikazi namalungelo obunikazi.
Yini Eyakha Indaba 'Enelungelo Lokushicilela'?
I-Income Tax Act, kuze kube yimanje, ayichazi imali yamaRoyal etholakala kumalungelo obunikazi, kodwa umthetho we-Copyright ubala okulandelayo, njengokufanelekela ilungelo lobunikazi, ngokuya ngemibandela ethile nokukhishwa:
- Umsebenzi wobuciko;
- Umsebenzi we-audiovisual;
- Yolwazi;
- Umsebenzi wezincwadi;
- Umsebenzi womculo.
Umthetho we-Copyright uphinde uchaze umsebenzi wobuciko njengokufaka:
- Imidwebo, imidwebo, ama-etchings, ama-lithographs, ukusikwa kwezinkuni, ukuqoshwa nokuphrinta;
- Amamephu, izinhlelo, imidwebo kanye nemisebenzi enezinhlangothi ezintathu ehlobene nendawo, isayensi noma i-topography;
- Umfanekiso oqoshiwe;
- Izithombe ezingafakwanga kokubukwayo nokubukwayo;
- Ukwakhiwa kwezakhiwo ngendlela yamabhilidi noma amamodeli;
- Ubungcweti bobuciko, kufaka phakathi ama-collage wendwangu yezithombe nemisebenzi yobuciko obusetshenzisiwe nobuciko bezimboni.
Ulwazi Olwengeziwe
Ukubhaliswa kwe-IP eMalta, kungaletha isiphakamiso esikhangayo, sicela uxhumane nehhovisi leDixcart eMalta: iseluleko.malta@dixcart.com ukuthola eminye imininingwane, noma oxhumana naye ojwayelekile we-Dixcart.
