Izivumelwano zentela eziphindwe kabili zeMalta: Uhlelo olusebenzayo

Izinkampani zaseMalta zingazuza kulokhu:

• Ukukhululwa okuhlangene, kufaka phakathi uhlelo lwezikweletu lokukhululeka kwentela engaphansi
• Inethiwekhi Yesivumelwano Sentela Double
• Isistimu Yesikweletu Sentela Samazwe Angaphandle (i-FRFTC)

Ukukhululeka Okuhlangene

Indlela yokusiza ngazimbili yakha isivumelwano sentela esiphindwe kabili phakathi kweMalta kanye nenani elikhulu lamazwe emhlabeni wonke ahlinzeka ngesikweletu sentela ezimweni lapho intela yangaphandle ihlukunyezwe kungakhathalekile ukuthi iMalta inesivumelwano sentela esiphindwe kabili esinamandla anjalo noma cha. Ukuze usizakale ekuhlanganyeleni okuhlangene, umkhokhi wentela kufanele anikeze ubufakazi obenelisa uKhomishani ukuthi:

• ukuthi imali engenayo yavela phesheya kwezilwandle;
• ukuthi imali engenayo ihlupheke intela yangaphandle; futhi
• inani lentela yangaphandle elithintekile.

Intela yangaphandle etholwayo izonxeshezelwa ngendlela yesikweletu ekhokhiswa intela ekhokhiswa eMalta kumholo ophelele ongakhokhiswa. Isikweletu ngeke seqe isikweletu sentela esiphelele eMalta kumholo ongenayo ongaphandle.

Inethiwekhi Yesivumelwano Sentela esuselwa ku-OECD

Kuze kube manje, iMalta isayine ngaphezu kwezivumelwano zentela eziphindwe kabili ezingama-70. Izivumelwano eziningi zisuselwa kumodeli ye-OECD, kufaka phakathi izivumelwano ezisayinwe namanye amazwe angamalungu e-EU.

Funda futhi: Ukubalwa kwezimali eMalta

I-EU Parent and Subsidiary Directive

Njengezwe eliyilungu le-EU, iMalta yamukele i-EU Parent-Subsidiary Directive elahla ukudluliswa kwemingcele yezabelo kusuka ezinkampanini ezingaphansi kuya ezinkampanini zabazali ngaphakathi kwe-EU.

Inzalo neRoyalties Directive

I-Interest and Royalties Directive iyayikhokha inzalo nemali yasebukhosini ekhokhwa enkampanini esezweni eliyilungu enteleni yezwe eliyilungu lomthombo.

Ukukhululwa Ukubamba iqhaza

Izinkampani eziphethe iMalta zingahle zihlelwe ukuthi zibambe amasheya kwezinye izinkampani futhi lokho kubamba iqhaza kwezinye izinkampani kufanelekile njengokubamba iqhaza. Izinkampani Eziphethe ezihlangabezana nanoma yiziphi zalezi zimo ezishiwo ngezansi zingazuza kulokhu kukhululwa okubambe iqhaza okususelwa kwimithetho yokubamba iqhaza kokubili kuzinzuzo ezivela kulokho kubamba kanye nenzuzo evela ekuchithweni kwalokhu kubamba:

• inkampani iphethe ngqo ubuncane bamasheya ezimali angama-5% enkampani inhlokodolobha yayo ihlukaniswe ngokuphelele noma ngokwengxenye ibe ngamasheya, okunikeza ilungelo okungenani lokungu-5% kunoma yikuphi okubili kwalokhu okulandelayo (“Amalungelo okuphatha ama-Equity”)
  • ilungelo lokuvota;
  • inzuzo etholakalayo yokusatshalaliswa; futhi
  • izimpahla ezitholakalayo ukuze zisatshalaliswe uma usuphela; noma
• inkampani ingumninimasheya wamasheya enkampanini, ngakho-ke inelungelo lokucela futhi ithole yonke ibhalansi yamasheya ama-equity angabanjwanga yileyo nkampani yabanikazi bamasheya ngokwezinga elivunyelwe umthetho wezwe lapho amasheya e-equity aphethwe khona ; noma
• inkampani ingumninimasheya wamasheya enkampanini, ngakho-ke inelungelo lokwenqaba okokuqala uma kwenzeka ukulahlwa okuhlongozwayo, ukuhlengwa, noma ukwesulwa kwawo wonke amasheya ezimali kuleyo nkampani angabanjwanga yileyo nkampani yabanikazi bamasheya; noma
• inkampani ingumninimasheya wamasheya enkampanini futhi inelungelo lokuthi ihlale eBhodini noma iqoke umuntu ozohlala eBhodi laleyo nkampani njengomqondisi; noma
• inkampani ingumninimasheya wamasheya ophethe utshalomali obonisa inani eliphansi eliphelele le- € 1,164,000 noma elilingana nalo ngemali yakwamanye amazwe, njengosuku noma izinsuku etholakale ngalo, enkampanini nokuthi ukubanjwa kwenkampani kufanele kubanjwe isikhathi esiphazanyisiwe okungenani izinsuku eziyi-183; noma
• inkampani ingumninimasheya wamasheya enkampanini futhi lapho ukubanjwa kwamasheya anjalo kungokwenzelwa ukuqhubekisela phambili ibhizinisi lawo futhi ukubanjwa kungabanjwa njengesitoko sokuhweba ngenhloso yokuhweba.
  Amasheya e-equity asebenzelana nokuphathwa kwemali eyimali enkampanini okungeyona inkampani yezakhiwo futhi enikeza umninimasheya okungenani noma iyiphi iminyaka emibili kule emithathu elandelayo: ilungelo lokuvota, ilungelo lenzuzo etholakalayo ukuze lisatshalaliswe kubaninimasheya futhi ilungelo lezimpahla ezitholakalayo zokusatshalaliswa lapho kuvalwa inkampani.

Ukukhululwa ekubambeni iqhaza kungasebenza nasekugcinweni kwamanye amabhizinisi okungaba ukubambisana okulinganiselwe kweMalta, umzimba ongahlali wabantu abanezici ezifanayo, ngisho nemoto yokutshala imali ngokuhlanganyela lapho umthwalo wabatshalizimali ulinganiselwe, inqobo nje uma ukubambelela kwanelisa imibandela yokukhululwa echazwe ngezansi:

• ihlala noma ifakiwe ku-EU;
• kungaphansi kwanoma iyiphi intela yangaphandle ngesilinganiso okungenani esingu-15%; noma
• ngaphansi kwama-50% wemali engenayo itholakala entweni yenzalo noma kumaroyalties.

Okungenhla amatheku aphephile asethiwe. Ezimweni lapho inkampani ebambe iqhaza ebambe iqhaza ingangeni kwenye yalezi itheku eziphephile ezingenhla, imali engenayo etholakele kungenzeka ukuthi ingakhokhiswa intela eMalta uma zombili lezi zimo ezingezansi zenelisekile:

• amasheya ezimali agcinwe enkampanini engahlali kumele angafaneli amele utshalomali lwephothifoliyo; futhi
• inkampani okungeyona eyokuhlala noma inzalo yayo yokwenziwa noma amaroyalties abekhokhelwe intela ngezinga elingaphansi kwe-5%

Isilinganiso Sentela Yesikweleti Samazwe Angaphandle

Izinkampani ezithola imali engenayo phesheya kwezilwandle zingahlomula kwi-FRTC, inqobo nje uma zinikeza isitifiketi somcwaningi mabhuku esisho ukuthi imali engenayo yavela phesheya kwezilwandle. Inqubo ye-FRFTC ithatha intela yangaphandle ehlupheke ngama-25%. Kubekwa intela engama-35% emholweni wenkampani ophelele okhushulwe yi-25% FRFTC, kuthi isikweletu esingu-25% sisetshenziselwe intela yeMalta.

Funda kabanzi:

• Izinzuzo zokusetha ibhizinisi eMalta
• Irejista yenkampani yaseMalta