Malta zvakapetwa mutero zvibvumirano: Inoshanda system

Malta makambani anogona kubatsirwa kubva ku:

• Unilateral zororo, kusanganisira kiredhiti sisitimu yekusunungura mutero wepasi
• Kaviri Mutero Chibvumirano Network
• Flat Rate Yekunze Mutero Kiredhiti system (FRFTC)

Unilateral Ruregerero

Unilateral ruyamuro mashandiro anogadzira rakapetwa kaviri mutero chibvumirano pakati peMalta uye nhamba hombe yenyika kutenderera pasirese iyo inopa mutero chikwereti muzviitiko apo mutero wekunze wakatambudzwa zvisinei nekuti Malta ine mbiri mutero chibvumirano nehutongi hwakadai kana kwete. Kuti ubatsirwe nerunyararo, unobhadhara mutero anofanira kupa humbowo kugutsikana neMutungamiriri kuti:

• kuti mari yaimuka mhiri kwemakungwa;
• kuti mari yaunotambura yakatambura mutero wekunze; uye
• huwandu hwemutero wekunze wakatambura.

Mutero wekunze unotambura uchabhadharwa kuburikidza muchimiro chechikwereti pamutero unobhadharwa muMalta pamutero wakakura unobhadhariswa. Iyo kiredhiti haifanire kupfuura iyo yakazara mutero mutero muMalta pane yekune imwe nyika kuwanikwa mari.

OECD yakavakirwa Mutero Chibvumirano Network

Parizvino, Malta yakasaina anopfuura makumi manomwe makumi maviri emitero zvibvumirano. Zvibvumirano zvakawanda zvinoenderana nemhando yeOECD, kusanganisira zvibvumirano zvakasainwa nedzimwe nhengo dzeEU.

Uyezve verenga: Kuverenga muMalta

EU Parent uye Subsidiary Directive

Senyika yenhengo yeEU, Malta yatora iyo EU Parent-Subsidiary Directive iyo inorambidza kuyambuka muganho kuchinjisa zvikamu kubva kune zvinotsigirwa kuenda kumakambani evabereki mukati meEU.

Inofarira uye YeRoyalties Directive

Iyo Inofarira uye YeRoyalties Directive inosunungura mubhadharo uye mari yemubhadharo inobhadharwa kukambani iri munyika yenhengo kubva pamutero munharaunda yenhengo yenyika.

Kutora chikamu Kusunungurwa

Malta makambani akabata anogona kuve akaumbwa kuti abate zvikamu mune mamwe makambani uye kutora chikamu kwakadaro mune mamwe makambani kunokodzera kutora chikamu kubata. Kubata Makambani anosangana chero nemamamiriro ezvinhu ataurwa pazasi anogona kubatsirwa kubva mukuregererwa kunotora chikamu kunoenderana nemitemo inobata inobata zvese pazvikamu kubva pakubata kwakadaro uye mibairo inomuka pakuraswa kwezvinhu zvakadaro.

• imwe kambani inobata yakanangana ne5% yezvikamu zvekuenzana zvekambani ine guta rakazara kana chikamu chakakamurwa kuita zvikamu, izvo zvinobata zvinopa mukana weinenge 5% yeapiwo maviri eanotevera ("Equity Holding rights")
  • kodzero yekuvhota;
  • purofiti inowanikwa yekugovera; uye
  • zvinhu zviripo zvekugoverwa pane ichitenderera; kana
• kambani inhengo inokwikwidzana mukambani, nokudaro ine kodzero yekudaidzira uye kuwana chiyero chose chemasheya emari asina kubatwa nekambani yemugove wemari kusvika padanho rinotenderwa nemutemo wenyika iyo inogoverwa migove yemari ; kana
• kambani mugovani wemari mukambani, nekudaro ine kodzero yekuramba kwekutanga pazvinenge zvarongerwa kuraswa, kudzikinurwa, kana kudzimwa kwezvikamu zvese zvekambani zvisina kuchengetwa nekambani yemubati wemari. kana
• kambani mubati wekuenzana mukambani uye ine mvumo yekugara paBhodi kana kusarudza munhu kuti agare paBhodi rekambani iyoyo semutungamiriri; kana
• kambani igovani shareholder iyo inobata mari yekumiririra inomiririra hushoma huwandu hwehuwandu hwe € 1,164,000 kana yakaenzana nemari yekunze, sepazuva kana mazuva payakatengwa, mune imwe kambani uye iyo inobata mukambani inofanira kuitirwa kwenguva yakamiswa isingasviki mazuva zana nemakumi masere nematatu; kana
• kambani inovana shareity mukambani uye panochengetwa zvikamu zvakadaro kuri kusimudzira bhizinesi rayo uye kubata kwacho hakuitwe senzvimbo yekutengesa nechinangwa chekutengesa.
  Equity share inobata nekubata kwemari inogoverwa mune imwe kambani isiri yekambani yezvivakwa uye izvo zvinopa mvumo kune vanogovana kune chero maviri emakore matatu anotevera: kodzero yekuvhota, kodzero yemubhadharo unowanikwa kuti ugove kune vagovana uye kodzero yezvinhu zviripo zvekugovewa panopera kambani.

Kuregererwa kwekutora chikamu kunogona zvakare kushanda mukubata mune zvimwe zvinhu zvinogona kuve kudyidzana kweMalta kushoma, asiri mugari mutumbi wevanhu vane hunhu hwakafanana, uye kunyangwe mota yekudyara pamwe apo chinzvimbo chevashambadziri ishoma, sekureba sekubata kunogutsa Maitiro ekuregererwa akatsanangurwa pazasi:

• inogara kana kuiswa muEU;
• iri pasi pemutero wekunze pachiyero chinosvika gumi nemashanu kubva muzana; kana
• isingasviki makumi mashanu kubva muzana yemari inowanikwa inotorwa kubva pasiti yekufarira kana mvumo.

Aya ari pamusoro ndiwo madoko akachengeteka akaiswa. Muzviitiko apo iyo kambani mune iyo inobata inobata inoitirwa isingawire mukati meimwe yambotaurwa chiteshi chengarava, mari iyo inotorwa saka inogona zvakadaro kusunungurwa pamutero muMalta kana ese ari maviri mamiriro ari pazasi agutsikana:

• zvikamu zvakaenzana zvakachengetwa mukambani isingagari hazvifanirwe kumiririra portfolio investment; uye
• iyo isiri-mugari kambani kana yayo yekungoita chimbadzo kana mvumo yakave iri pasi pemutero pachiyero chisiri pasi pe5%

Flat Rate Yekunze Mutero Kiredhiti

Makambani ari kuwana mari yekunze kwenyika anogona kubatsirwa kubva kuFRTC, chero vakapa chitupa chemuongorori achiti mari iyi yakamuka mhiri kwemakungwa. Iyo FRFTC michina inotora mutero wekunze unotambura ne25%. Imwe 35% yemutero inoiswa pamutero wekambani wakakwiridzirwa ne25% FRFTC, neiyo 25% chikwereti ichiiswa pamitero yeMalta.

Verenga zvimwe:

• Zvakanakira kugadzira bhizinesi muMalta
• Malta kambani inyoresa