Kunzwisisa Chibvumirano Chemitero Chiviri Chokudzivisa (DTAA) Pakati peIndia Nedzimwe Nyika

Mativiti Repart Requestance Agreement (DTAA) ibwe renheyo remitemo yemitero yamarudzi ose, yakagadzirirwa kudzivisa mari imwe cheteyo kubhadharwa kaviri nenyika mbiri dzakasiyana. Nokuda kweIndia, ine mumwe wemibatanidzwa mikurusa yezvibvumirano zvemitero munyika, DTAA inoita basa rinokosha mukutengesa kwemitero, mari, uye batira pamwe yezvemari. Nyaya inopa kupfupikisana kukuru kweDTAA, vagadziri, betsero, gadziriro dzakananga, uye migumisiro inoshanda nokuda kwavanhu nevemabhizimisi vari kubatanidzwa mumitengo yenyika yose.

Chii Chiri Chibvumirano Chemitero Chiviri (DTAA)?

DATA chibvumirano chezvibvumirano zvemitero pakati penyika mbiri dzinopa maruramiro anobhadhara pamapoka akasiyana- siyana emari inotambirwa uye dzinogovera miitiro yokubvisa kana kuti kuderedza mitero miviri. Pasina bvumirano yakadaro, mugari weIndia anogamuchira mari mumanyuko mune imwe nyika aigona kubhadharwa nemitoro yose iri miviri, zvichitungamirira kumutoro wemitero wakanyanyisa. DTAA inogadza mitemo yakajeka paine kodzero huru yemitero yemarudzi akati emari inotambirwa uye kuti imwe nyika inofanira kugovera sei rusununguko.

Hwaro hwapamutemo hweDTAAs yeIndia’s Depart 90 of the Income Tax Act, 1961, hunopa simba Hurumende yeCentral Government kuti ipinde muzvibvumirano nehurumende dzokumwe nokuda kwokudziviswa kwomutero wakapetwa kaviri, kutsinhaniswa kwemashoko, uye kugadziriswa kwomutero. Kana DAA yangosainwa nokuziviswa, gadziriro dzayo dzinopfuura gadziriro dzose dzeInboota Tax Traxial Act kusvikira kumwerokubetsera zvikuru kumubhadhari wemitero. Ikoku kunozivikanwa somutemo we "zvinobetsera zvikurusa", kubvumira vabhadhari vadzo kusarudza pakati pegadziriro dzechibvumirano nomutemo wemhuri, izvo zvinoguma nemhosva yakaderera zvikuru.

Basa Rematope Rinomboitwa Sei?

DTAA inowanzotevera kokorodzano dzomuenzaniso dzeSangano reEconomic Co-operation and Development (OECD) kana kuti United Nations (UN). Inokamura mari mumapoka anoverengeka ndokugovera maruramiro anobhadharisa. Mitoo miviri mikuru yokubvisa nayo mitero miviri mutoo wechikwereti nomutoo wokuregeredza, asi chibvumirano chinobatanidzawo mitemo inoputsa tayi, rondedzero dzenzvimbo yokugara negadziriro dzinopesana.

Kubhadhara Mitero Nekodzero Nechikwata Chinowana Mari

DTAA imwe neimwe inotaura kuti marudzi akasiyana - siyana emari inotambira mutero wakadini. Marudzi anozivikanwa navose anobatanidza:

  • Mari yebhizimisi: Mutero bedzi munyika yokugara kutoti bhizimisi rine kuvambirwa kwechigarire (PE) munyika yapamavambo. PIME inogona kuva nzvimbo yakagadzwa yebhizimisi yakadai sebazu, hofisi, fekitari, kana kuti mumiriri anotsamira pairi. Kana pane PE, nyika yapamavambo ingabhadhara mhindu inopakwa kuna PeE.
  • Dividends:[ Nyika yapachivande ingaisa mutero, asi chibvumirano chinowanzoganhurira mwero. Somuenzaniso, India-Singaro DTAA iiskeps inokamura mutero nokuisa pa 10% (kana kuti 5% kana muridzi anobetsera akabata 25% yedzimbahwe regoverano).
  • Nenzira yakafanana yakaganhurirwa – kazhinji kazhinji 10% kana kuti 15% yechitsama chikuru. Zvimwe zvibvumirano zvinogovera mwero yakaderera yezvikwereti zvehurumende kana kuti masangano ebhangi.
  • , asi DTAS inoderedza ikoku kusvika ku 10% kana kuti 15%. Ropa remitero yemibato yeUnich Service (FTS): Mitero yemushavo yapamusha yeIndia naFTS pa20% (kuwedzera nekesi), asi DTAS inoderedza iyoyi kuva 10% kana kuti 15%. Rondedzero yamabhiri inowanzobatanidza kubhadharwa kwebasa redzidzo, nepo FTS inofukidza hofisi, unyanzvi, kana kuti mabasa okubvunza.
  • Capital Games: Kazhinji kazhinji] inobhadharwa bedzi munyika yokugara, kunze kwokuwana purofiti kubva mukwedukwa kwezvinhu zvisingatsungi kana kuti goverano iyo inowana ukoshi zvikurukuru kubva kuzvinhu zvisingatsungiririki. Ikoku kunongokosha zvikuru kuvatengi vemari vokumwe munyika chaiyoiyo yeIndia.
  • Kubhadharwa: Kazhinji kazhinji kunobhadharwa munyika umo basa rinoshandiswa. Zvisinei, kana mushandi ari munyika yamavambo kwamazuva asingasviki 183 munhambo yemwedzi 12 uye mushandirwi haasi mugari wenyika iyoyo, uye muripo hautakurirwi nePE munyika iyoyo, mari inoramba ichibhadharwa mutero munyika inogarwa (mutoo wezuva rechi 183).
  • Ibasa Rako romunhu oga rakazvimirira: kazhinji kazhinji rinobhadharwa bedzi munyika yokugara kutoti munhu wacho ane nzvimbo yakagadzwa inowanika nguva dzose munyika yapamavambo.
  • Mitemo chaiyo inowanzobvumira mitero pasinei zvapo nemimwe mikana.

Nzira Dzokuyamura Nadzo: Kubhadhara Mutero Kunopesana Nokusunungurwa

Trase Track Method (Imari yeBhazi rinobhadharwa neFTC): Mumutoo uyu, nyika yokugara inobvumira kubhadhara mitero nokuda kwemitero inobhadharwa munyika yapachivako painenge iri mari iyoyo. Zvisinei, chikwereti hachigoni kupfuura mutero wenyika yokugara waizodai waibhadharwa nemari iyoyo. Somuenzaniso, kana mugari weIndia akawana $10,000 000 kubva kumanyuko eUS ndokubhadhara $20 000 (US $20 000 000 000), uye mutero weIndia pamari iyoyo uri $25 000 000, India ichabvumira chikwereti chemari inobhadhara $20 000, inoguma neinobhadharo yokuwedzera kuIndia. Kana mwero wemitero wakaderera kupfuura US, mutero mukuru wokumwe kubhadhara chikwereti muimwe nyika yezve (inobvumiranisa chikwereti muIndia)

Mumutoo uyu wokusunungura: Munzira iyi, nyika yokugara inohesvura mari yave ichibhadharwa munyika yapamhindi. Ikoku hakuwanzoitiki mubvumirano dzeIndia asi kuri mudzimwe, seIndia-Tanzania DTAA. Kuregiswa kunogona kuva kwakazara kana kuti nokupfuudzira (zvireva kuti, mari inobhadharwa inotorwa nokuda kwokusarudza mwero wemitero pane imwe mari).

Mutemo wemhuri weIndia unogoverawo rusununguko rusina rudzidziso pasi peChikamu 91 cheIncome Tax Act nokuda kwenyika idzo dzisina DTAA, asi nzira yechibvumirano kazhinji kazhinji yakanaka zvikuru.

Kutonga Kwemugari Wehandi Nokuda Kwokudzokera

Muteresi anogona kunzi mugari wenyika dzose dziri mbiri pasi pemitemo yavo yemhuri. DTAA inobatanidza mitemo yesvomhu yokusarudza nyika yokugara nokuda kwezvinangwa zvebvumirano. Chikwata chavafundisi ndeichi: (1) musha wechigarire unowanika, (2) nzvimbo yefariro dzinokosha (ukama hwomunhu oga nehwemari), (3) nzvimbo yokugara kwetsika, (4) rudzi, uye (5) kubvumirana pakati pezviremera zvinokwanisa. Makambani, pokugara kazhinji kunosarudzwa nenzvimbo yevashandi vanobudirira (POM).

Kuganhurirwa Kwebetsero (LOB) Vana Claus

Kudzivisa chibvumirano chokutenga – uko mugari wenyika yechitatu anogadza sangano rinogadzira mabhomba mushamwari yebvumirano kuti apinde pasi pemwero inonyima - sezvo DTA yakawanda zvino inobatanidza gadziriro dzeLB. Izvi zvinoda kuti sangano rive nebasa rebhizimisi rakakura munyika yebvumirano kana kuti kusangana nemiedzo yakakomba. Zvibvumirano zveIndia neSingapore, Mauritius, uye UAE, somuenzaniso, zvine translate LoB transmes dzakavanwa munguva yakati kuti dzive nemhaka yenhau pamusoro pokuvadziko yemari.

Betsero DTAA

DTAA inogovera betsero dzinokosha nokuda kwavabhadhari vemibato yomumutsetse:

  • [[[FOL:0] Kudzivisa Mitero Miviri: Betsero huru – hapana mari inobhadharwa kaviri, kungava kupfurikidza nechikwereti kana kuti kusunungurwa.
  • Kubhadharwa kweTsvatation: Kunyima mwero yemitero pamibayiro, fariro, madzimambo, uye FTS kazhinji kazhinji ikaderera kupfuura mwero yedzimba dzomumusha. Somuenzaniso, mwero wemari yeIndia pahushe inobhadharwa kuvasiri vakurusi i20% (kupeta namases, zvinobudirira ~31.2%), asi DTAA ine miganhu yeUS inoidzo ku15% (kana kuti 10% nokuda kwemimwe mitongo youmambo).
  • [[[FT:0]] Tax Chapupu:[[FT: 1] Mitemo yakajeka pamusoro pepangabhadharwa mari inoderedza ngozi yekakavadzano uye inoita kuti kuronga mutero kucherekedzwe zvikuru.
  • Kushandiswa kweProftware yeBorder: Mitero yakaderera uye kuderedza mutoro wokuteerera kunoita kuti India ive nzvimbo inokwezva varonzesi vokumwe uye inoramba ichidzorwa.
  • Kuchinja mashoko: DTA sezvinobatanidza gadziriro dzokutsinhanisa mashoko omutero pakati penyika, ayo anobetsera kudzivisa kunzvenga mutero nokuvimbisa kuteererwa. India akashandisa zvikuru iyi gadziriro kuwana udzame hweakaundi hwebhangi hweIndia dzine zvinhu zvisingazivikanwi kune dzimwe nyika.
  • Mustuanial Procedure (MAP): Kana muteresi ari pasi pomutero usingawirirani nechibvumirano, vanogona kusvika zviremera zvinokwaniriswa zvenyika ipi neipi kuti vapedze nhau yacho. Ikoku kunopa mutoo wechisarudzo wegakava uyo unogona kudzivisa kana kuti kupedza mutero wakapetwa kaviri kunyange pashure pokunge waitika.

Kiyi DTA se yeIndia

India akasaina DTA yose Somunyika dzinopfuura 90, kubatanidza vakwanyina vose vakuru vokutengesa.

India-Mauritius DTAA

Chibvumirano ichi chakashandiswa kusunungura mari yaiwanikwa pamusha paitengeswa nemutezo weMauritian kubva pamutero muIndia. Izvi zvakatungamirira kukushandiswa kwakapararira somukoto wemitengo yokumwe muIndia (Nzira yeMauritius). Zvisinei, mutemo wakachinjwa muna 2016 wakachinja kuti utsigire mutero waikosha - mari yakawanikwa pashure pa1 April 2017. Kupa mitero kunoitwa kuti ishandiswe muIndia isati yasvika musi iwoyo, kuregererwa kwacho kuchiri kushanda. Chibvumirano chinobatanidzawo chibvumirano chinobatanidza LooB chitsamabhiriso chinoda bhizimisi reMauritian kuti riratidzire mabasa okushambadza.

India-Singaroore DTAA

Kufanana nechibvumirano cheMauritius, India-Singaro DTAA yakagadziridzwa muna 2016 kuwiriranisa mari yehomwe. Kurega mitero pamibayiro ikaderera (5% kana 10%), uye kune mwero inobetsera nokuda kwemhindu nehushe. Chitsama cheLEB cheSingapore chinoda kuti mugari wemo ave mukoto uye kuti betsero yomutero idonzo guru regadziriro.

India-USA DTAA

Ichi ndichimwe chezvibvumirano zvinobatanidza zvikuru, chinofukidza mapoka ose emari inotambirwa. US inoshandisa mutoo wechikwereti chenyika. Kunyima mutero pamusoro pemitero inowanzova 25% nokuda kwokuisa mari mumitero, asi 15% nokuda kwokuisa mari yezvemari yakananga (10% kana kambani yeUnited States ine 10% yomubhadhari weIndia). Chibvumirano chinobatanidza "kuchengeta chibvumirano" chinochengeta kodzero yenyika imwe neimwe kubhadharisa vagari vayo uye vagari vemo vayo, kuchichiita kuti chive chakati shayisei zvikuru nokuda kwavagari veUS.

India-UK DTAA

Chibvumirano cheUK chinogovera 15% chekunyima mutero nemibayiro (10% kana muridzi anobetsera achidzora inenge 10% yesimba rokuvhota). Mhindu iri 15%, asi isingakwereti chikwereti chehurumende. Mitengo yehurumende neFTS i 10% kana kuti 15%. Mhindu dzemari dzinogoverwa dzinobhadharwa munyika yokugara, uye kusiiwa kwokugamuchira ukoshi zvikurukuru kubva mupfuma isingatsungiririki mune imwe nyika.

India-UAE DTAA

Chibvumirano ichi chinokosha zvikuru nemhaka yenhamba huru yezvibvumirano zveIndia muUAE. UAE haisati ichirega kubhadhara mari yomunhu oga, naizvozvo chibvumirano chacho chakaregerera zvikurukuru mari yeUAE kubva pamutero weIndia nokuda kwavagari veUAE. Zvisinei, kuteererwa kwokungwarira kunodikanwa kubvumikisa kuti nzvimbo yokugara. Mhindu dzedzimbahwe dzinotendwa kazhinji kazhinji kazhinji muIndia kutoti kana migove yacho iri mukambani ine zvinhu zvisingadzivisiki. Chibvumirano chacho chakachinjwa muna 2016 kuti chibatanidze gadziriro dzinodzivisa kushambadza.

Kukumbira Kunobatsira Vabhadhari Vemitero

Kunzwisisa nokushandisa DTAA kunoda kusanonzverwa kwezvose zviri zviviri chibvumirano nemitemo yemhuri. Mapfundo makuru anoshanda anobatanidza:

Kusarudza Kubhadhara Mitero

Munhu anorangarirwa kuva mugari weIndia kana ari muIndia kwamazuva 182 kana kuti kupfuura mugore remari, kana kuti mazuva 60 (mazuva 365 muzvimwe zvinoitika) mugore namazuva 365 mumakore mana akapfuura. Makambani anogara kana akanyoreswa muIndia kana kuti kana POEM iri muIndia. Kana munhu achikwaniriswa saanogara munyika dzose dziri mbiri, mutemo wechikwata chetabhu unoshanda. Masangano ebhizimisi, POEM anogona kuva chisarudzo chakaoma.

Kutaura Kuti Chibvumirano Chinobetsera

Kushandisa mwero yakaderera yokunyima, mubhadhari wemitero anofanira kugovera mubhadhari neTrusarendi yeResidance Trip Trase tifiketi yakabudiswa nechiremera chemitero yokumwe, pamwe chete nechiziviso chohuni hunobetsera uye zvibvumirano zvakati kuti (Fm 10F nokuda kwavanhu vamwe navamwe kana kuti vanhu venyika). Pasina izvi, mubhadhari anofanira kubvisa mutero pamwero wemhuri. Somuenzaniso, kambani yeUS inogamuchira umambo kubva kuIndia inofanira kuwana TRCS kubva kuURS IRS kuti iwaderedzwa 15% nokubvisa mutero.

NRI Nebasa Rakarongeka

MaIndia asingatungamiri anogamuchira mari kubva pamubhadharo muIndia, mari yerendi, kana kuti kuwana mari yemari inofanira kunzvera DTAA yakakodzera. Somuenzaniso, NRI inoshanda muUS nokuda kwomushandirwi weUS ingahesvurwa pamutero iwoyo weIndia mukutonga kwezuva ra183 kana vosvitsawo mimwe migariro. Nenzira yakafanana, mhindu yemari yokutengesa nzvimbo muIndia ingava inobhadharwa muIndia mukuwirirana nebvumirano – asi chibvumirano chingagovera rusununguko kupfurikidza neFTC muUS.

Vatengesi Vemari Vanobva Kune Imwe Nyika (FPI)

FP iri betsero mumwero yakaderedzwa pamibayiro, fariro, uye kuwana mari mumari yakasiana - siana yeDTAA. Chibvumirano cheIndia-Singapore chakakodzera zvikurukuru nokuda kweFP iri nemhaka yemhindu dzakaderera dzemitero pamitengo yakarongwa (kuparadzwa mumutemo wemhuri nokuda kwemitengo iyo STT inobhadharwa, asi chibvumirano chingapa mwero yakaderera zvikuru nokuda kwebvumirano isiri yeSTT).

Kubhadharwa Mitero Kuviri Nokuda Kwemabhizimisi

Kana kambani yeIndia ine PE munyika yechibvumirano, mhindu inoparirwa nokuti PE inobhadharwa munyika iyoyo, uye India inofanira kugovera nyaradzo (kazhinji kazhinji inopfuura FTC). Tsananguro yePE inotsoropodza – somuenzaniso, hofisi yokutengesa, imba yokuchengetera zvinhu, kana kuti mushandi anotsamira pamunhu anogona kuumba PECD BEPS (ISV EROIN) zviito zvinotungamirira kurondedzero dzePE, uye DTA yeIndia sezvinobatanidza nenzira inowedzera iyi mipimo.

Kubudirira Kwemisi Ichangobva Kupfuura Nokushandira Pamwe

India yave ichiita kuti DTA inodzivisa kubatwa zvisina kufanira kwomutero. Muliterameal Instrument (MLI) pasi peBEPS iri kushandiswa kuzvimwe zvibvumirano zvakawanda zveIndia, kunyange zvazvo India akaita kusabvumirana pagadziriro dzakati. MLISI anotanga kuzivisa Kuedzwa kweGenetial Commist comment (PPT), uko kunoramba betsero kana kuiwana iri rimwe ramadonzo makuru egadziriro, kutoti kupa betsero yacho kuve mutsinhirano nechinhu nedonzo rebvumirano. Ikoku kunotapura zvibvumirano zvose zvakafukidzwa nezvinzvimbo zveIndia MLII.

Mukuwedzera, India yakasimbisa zvinodikanwa zvokuteerera nokuda kwezvibvumirano zvinoda betsero. Sorutivi rweInicome Taxis Rules, vateresi vanofanira zvino kugovera chibvumirano chibvumikiso chinozvisimbisa vamene chokuti havasi sangano rinochengetedza uye vane mubato mukuru wezvemari munyika inowirirana. Mutarisiri wekunzvera anogona kuramba betsero dzebvumirano kana mubhadhari wemitero akakundikana kuratidzira zvinhu zvebhizimisi.

Nokuda kwavanhu vamwe navamwe, mitemo yechikwereti yokumwe yakadzokororwa – Traff 67 inofanira kuchengetwa kuti itaure FTC, uye inofanira kupiwa musi wakafanira wedzorerwo yomutero wemari inotambirwa muChikamu 139 (1). Kundikano inogona kuguma nokurambwa kwechikwereti.

mhedziso

Comment=Kuderedza Kuda kuenda Kumwe Kurerutswa kweTsvene yeMitemo inokosha nokuda kwomunhu upi noupi anobatanidzwa mumibato yemari yakaganhurirwa inobatanidza India. Kupfurikidza nokuisa zvakajeka maruramiro anobhadhara mitero, kuderedza nokubvisa mitero, uye kugovera nzira dzeyamuro, DTA soideredza ndyiko yemitero yenyika yose uye kusimudzira mhoteredzo yemitero inoshuviwa. Zvisinei, nokuchinja kwemitemo yemitero yamarudzi ose, zvikurukuru muBEPS uye mishonga, vabhadhadhari vemitero vanofanira kuramba vachiziva uye vachibatira mitengo. Kuronga kwakafanira nezvinyorwa – kubatanidza kuwana zvinyorwa zvinoshanda zvinowirirana mumitengo, kuchengeta migove yemitero yapamhiro mukurusa yeIndina. Nokuda kwezano, kunzvera mutero unokwanirikwanwa munyika yose inorumbidzwa kurumbidzwa zvikuru.

[[[Njeresa:0] Zviwanikwa:[