Izivumelwano zerhafu eziphindwe kabini eMalta: Inkqubo esebenzayo

Iinkampani zaseMalta zinokuxhamla kwezi:

• Uncedo lwelinye ilizwe, kubandakanya nenkqubo yamatyala yokufumana uncedo kwirhafu engaphantsi
• Inethiwekhi yesiVumelwano seRhafu ephindwe kabini
• Inkqubo yeRhafu yeTyala yeRhafu yaNgaphandle (i-FRFTC)

Uncedo oluManyeneyo

Inkqubo yokuhlangula kwelinye ilizwe idala isivumelwano esiphakathi serhafu phakathi kweMalta kunye nenani elikhulu lamazwe kwihlabathi liphela elinikezela ngetyala kwirhafu kwiimeko apho irhafu yamanye amazwe iye yafumana ubunzima nokuba iMalta inesivumelwano serhafu esinegunya elinjalo okanye hayi. Ukuxhamla kuncedo lwelinye icala, umrhafi kufuneka anike ubungqina ngokwanelisa uMkomishinala ukuba:

• ukuba ingeniso yavela phesheya kolwandle;
• ukuba umvuzo ufumene irhafu yangaphandle; kwaye
• isixa serhafu yamanye amazwe esihluphekileyo.

Irhafu yamanye amazwe ethe yahlawulwa iya kuhlawulwa ngendlela yetyala onokuthi uhlawule irhafu eMalta kwingeniso ehlawulwayo. Ikhredithi ayinakugqitha ityala lilonke lerhafu eMalta kwingeniso yelizwe langaphandle.

Inethiwekhi yeSivumelwano seRhafu esekwe kwi-OECD

Ukuza kuthi ga ngoku, iMalta ityikitye ngaphezulu kwe-70 yezivumelwano zerhafu kabini. Uninzi lwezivumelwano lusekwe kwimodeli ye-OECD, kubandakanya nezivumelwano ezisayinwe namanye amazwe angamalungu e-EU.

Funda kwakhona: I- Akhawunti eMalta

Umyalelo woMzali we-EU kunye neNkxaso-mali

Njengelungu le-EU, iMalta yamkele i-EU Parent-Subsidiary Directive elahla ukuhanjiswa kwemida eyahlulwayo ukusuka kwinkxaso-mali ukuya kwiinkampani zabazali kwi-EU.

Umyalelo weNzala kunye neRoyalty

Umyalelo weNzala kunye neRoyalty uhlawula inzala kunye neentlawulo zeroyal ezihlawulwa kwinkampani ekwilungu lelungu kwirhafu yelungu elililungu.

Ukuthatha inxaxheba kuXolelo

Iinkampani ezibambe iMalta zinokucwangciswa ukuba zibambe izabelo kwezinye iinkampani kwaye ukuthatha inxaxheba kwezinye iinkampani kufanelekile njengokubamba inxaxheba. Iinkampani eziPhetheyo ezihlangabezana nayo nayiphi na kwezi meko zichazwe apha ngezantsi zinokuxhamla kolu xolelo luthathe inxaxheba ngokusekwe kwimithetho yokubamba ethathe inxaxheba kuzo zombini izabelo ezivela kubambiso olunjalo kunye neenzuzo ezivela ekufumaneni ezo zinto:

• inkampani ibambe ngokuthe ngqo ubuncinci i-5% yezabelo zezabelo kwinkampani ezinemali eyinxalenye ngokupheleleyo okanye inxenye yohlulwe izabelo, ezibambe inelungelo lokufumana ubuncinci i-5% yazo naziphi na ezimbini kwezi zilandelayo ("amalungelo okugcina amalungelo")
  • ilungelo lokuvota;
  • Inzuzo ekhoyo yokuhambisa; kwaye
  • ii-asethi ezifumanekayo ukuze zisasazwe kwi-winding up; okanye
• inkampani ngumnini zabelo kwizabelo kwinkampani, ke ngoko inelungelo lokufuna kwaye ifumane yonke imali eseleyo kwizabelo zezabelo ezingabanjwanga yinkampani yabanini zabelo ukuya kuthi ga apho kuvunyelwe ngumthetho welizwe apho izabelo zezabelo zigcinwe khona ; okanye
• inkampani ngumnini zabelo kwizabelo kwinkampani, ke ngoko inelungelo lokwala okokuqala kwimeko apho kucetywayo ukuhlawulelwa, ukuhlawulelwa, okanye ukurhoxiswa kwazo zonke izabelo zezabelo zenkampani ezingabanjwanga yile nkampani yabanini zabelo; okanye
• inkampani ingumnini zabelo kwizabelo kwaye inelungelo lokuhlala kwiBhodi okanye ichonge umntu oza kuhlala kwiBhodi yale nkampani njengomlawuli; okanye
• inkampani ngumnini zabelo olinganayo ophethe utyalomali olubonisa ubuncinci bexabiso le- € 1,164,000 okanye elilinganayo kwimali yelinye ilizwe, njengakumhla okanye kwimihla eyafunyanwa ngayo, kwinkampani kwaye ukubanjwa kwinkampani kufuneka kubanjwe ixesha eliphazamisekileyo ubuncinci beentsuku ezili-183; okanye
• inkampani ngumnini zabelo kwezabelo kwinkampani kwaye apho ukubamba izabelo ezinjalo kukuqhubela phambili ishishini lalo kwaye ukubanjwa akubanjwanga njengesitokhwe sokurhweba ngenjongo yorhwebo.
  Izabelo ze-equity zijongana nokubanjwa kwemali eyabelweyo kwinkampani engeyiyo inkampani yepropathi kwaye enika umnini zabelo ubuncinci kuyo nayiphi na iminyaka emibini kule ilandelayo: ilungelo lokuvota, ilungelo lenzuzo efumanekayo yokuhanjiswa kwabanini zabelo kunye ilungelo lempahla yexabiso ekhoyo yokuhanjiswa kwenkampani.

Ukuthatyathwa kwenxaxheba kunokusebenza ekubanjweni kwamanye amaziko anokuba yintsebenziswano encinci yaseMalta, umzimba ongahlali wabantu abaneempawu ezifanayo, kunye nesithuthi sotyalo-mali esihlangeneyo apho uxanduva lwabatyali-mali lilinganiselwe, okoko nje ukubamba kuyanelisa Iikhrayitheriya zokuxolelwa ezichazwe apha ngezantsi:

• ngumhlali okanye ubandakanyiwe kwi-EU;
• ixhomekeke kuyo nayiphi na irhafu yamazwe angaphandle kwinqanaba le-15% ubuncinci; okanye
• ngaphantsi kwe-50% yengeniso yayo ethathwe kwinzala nje okanye kwiroyalthi.

Oku kungasentla ngamazibuko akhuselekileyo asetiweyo. Kwimeko apho inkampani ebambe ukubamba inxaxheba ingekhoyo phakathi kwamazibuko akhuselekileyo akhankanyiweyo ngasentla, umvuzo ofunyenweyo ngenxa yoko unokuxolelwa kwirhafu eMalta ukuba ngaba le miqathango ingezantsi yanelisekile:

• Izabelo zezabelo ezigcinwe kwinkampani engahlaliyo mazingamele utyalo-mali lwesikhundla; kwaye
• inkampani engahlaliyo okanye inzala yayo okanye iroyalties ibiphantsi kwerhafu kwinqanaba elingaphantsi kwe-5%

Ireyithi yeFlethi yeRhafu yaNgaphandle

Iinkampani ezifumana umvuzo waphesheya zinokuxhamla kwi-FRTC, ngokubonelela ngesiqinisekiso somphicothi zincwadi esichaza ukuba umvuzo uvela phesheya kolwandle. Inkqubo ye-FRFTC ithatha irhafu yangaphandle yafumana iipesenti ezingama-25. Irhafu ye-35% inyanzeliswa kwimali engenayo yenkampani eyenziwe nge-25% ye-FRFTC, kunye ne-25% yekhredithi esetyenzisiweyo ngokuchasene nerhafu yeMalta.

Funda ngokugqithisileyo:

• Izibonelelo zokuseka ishishini eMalta
• Irejista yenkampani yaseMalta