Ukuqonda Isivumelwano Sentela Esimbaxa - mbili (DTAA) Phakathi KweNdiya Namanye Amazwe

I-Facebook Truthorance Recostance Agreement (DTAA) iyikhonkolo yomthetho wentela womhlaba wonke, eklanyelwe ukuvimbela iholo elifanayo ukuba likhokhelwe kabili ngamazwe amabili ahlukene. ENdiya, enesivumelwano sentela esikhulu kakhulu emhlabeni, i-DTAAsamey inendima ebalulekile ekuhwebeni okuhlanganisa imingcele ephakathi, ukutshala imali, nokubambisana kwezomnotho. Lesihloko sinikeza ukucaciswa okubanzi kweDTAA, abakheli bayo, izinzuzo, amalungiselelo akhethekile, kanye nezici eziwusizo kubantu ngabanye nasemabhizinisi abahileleke ekuhwebelaneni kwezizwe zonke.

Siyini Isivumelwano Sentela Esimbaxa - mbili (DTAA)?

I-DTAA iyisivumelwano se-bigadal withments phakathi kwamazwe amabili ahlela amalungelo akhokhelwayo ezigabani ezihlukahlukene zemali futhi anikeza izindlela zokuqeda noma zokunciphisa intela ephindwe kabili. Ngaphandle kwesivumelwano esinjalo, isakhamuzi saseNdiya esithola imali evela kwelinye izwe singakhokhwa ngentela yombili, okuholela ekuthengeni kwentela ebanzi. I-DTAA imisa imithetho ecacile enelungelo eliyinhloko lokukhokha intela yezinhlobo ezithile zemali kanye nendlela elinye izwe okumelwe linikeze ngayo usizo.

Isisekelo esingokomthetho se-DTAA’s DTAAs i-Fotance 90 of the Inhome Tax Act, 1961, esinika uHulumeni oPhakathi amandla okungenela izivumelwano nohulumeni bangaphandle ukuze bagweme ukukhokha intela embaxa-mbili, ukushintshisa ukwaziswa, nokubuyisa intela. Uma i-DTAA isisayinwe futhi yaziswa, amalungiselelo ayo awenziwa ngaphandle kwelungiselelo elivamile loMthetho we-Inhome Taxic Act wentela ngokwezinga abasiza ngalo umkhokhi wentela. Lokhu kwaziwa ngokuthi umthetho "ongcono kakhulu", uvumela abakhokhi bentela ukuba bakhethe phakathi kwamalungiselelo esivumelwano nomthetho wasekhaya, noma iliphi icala elihambisana nentela ephansi.

Usebenza Kanjani Umsebenzi We - DTAA?

I-DTAA ilandela kakhulu imihlangano yesibonelo yeNhlangano ye-Economic Co-operation and Development (OECD) noma iZizwe Ezihlangene (UN). Ihlukanisa iholo ngokwezigaba eziningana futhi yabela amalungelo okukhokha intela. Izindlela ezimbili eziyinhloko zokususa intela ephindwe kabili yindlela yokukhokha intela kanye nendlela yokukhulula, kodwa lesi sivumelwano sihlanganisa nemithetho ephula uthayi, izincazelo zokuhlala nezakhiwo ezihlala njalo, kanye nezinhlelo ezimelene nokukhokhwanywa kwentela.

Ukukhokha Intela Ngamalungelo Ngezigaba

I-DTAA ngayinye isho ukuthi izinhlobo zemali ekhokhwa ngentela ezihlukene. Izigaba ezivamile zihlanganisa:

  • Inzuzo yezentengiselwano: Intela kuphela ezweni lasekhaya ngaphandle kokuba ibhizinisi linesakhiwo esihlala njalo (PE) ezweni eliwumsuka. I-PE ingaba indawo yebhizinisi emisiwe njengegatsha, ihhovisi, imboni, noma inxusa elincikene nayo. Uma i-PE ikhona, izwe elinomsuka lingakhokha inzuzo engathiwa yileyo PE.
  • I-Dividends:[ Izwe elivelayo lingase lifunyanise intela, kodwa isivumelwano ngokuvamile silinganisela izinga. Ngokwesibonelo, i-Indiya-Singaro DTAA i-papset ihlukanisa intela ngokugodla nge 10% (noma 5% uma umnikazi ongcono ephethe okungenani 25% yengxenye enkulu).
  • Intengiselwano: ngokufanayo ilinganiselwe – kaningi 10% noma 15% yenani elibi kakhulu. Ezinye izivumelwano zinikeza amazinga aphansi emali ebolekwayo kahulumeni ehlobene nemali ebolekiwe noma izinhlangano zebhanki.
  • Intela yomthetho wasekhaya waseNdiya [[FTS:1] intela yasebukhosini nase-FTS e-20% (unyuselwa kanye ne-cessies), kodwa iDTAN inciphisa lokhu kube 10% noma 15%. Incazelo yamankosi ivame ukuhlanganisa ukukhokha imali yokusebenzisa impahla yolwazi, kanti iFTS ikhokha umphathi wezobuchwepheshe, noma izinkonzo zokuhlola.
  • I-Capital Games: Ngokuvamile intela kuphela ezweni lokuhlala, ngaphandle kokuthola inzuzo yokuhlukaniswa kwempahla engashukumi noma ukwabelana okuthola inani ngokuyinhloko entweni engashukumi. Lokhu kubaluleke kakhulu kubatshali bezimali bakwamanye amazwe ezwe esabelweni sangempela saseNdiya.
  • Inkokhelo: Ngokuvamile intela ezweni lapho umsebenzi usetshenziswa khona. Nokho, uma isisebenzi sikhona emthonjeni wezwe izinsuku ezingaphansi kuka-183 ngenkathi yezinyanga eziyi-12 futhi umqashi akasona isakhamuzi salelozwe, futhi iholo alithwali i-PE kulelozwe, iholo lihlala likhokhiswa intela kuphela ezweni elihlala kulo (umthetho wosuku lwe-183).
  • Izinkonzo zomuntu siqu ezizimele: Ngokuvamile zikhokhwa kuphela ezweni lokuhlala ngaphandle kokuba umuntu unesisekelo esimisiwe esitholakala njalo ezweni lomsuka.
  • Imithetho ekhethekile ivumela ukukhokhwa kwentela yemvelaphi kungakhathaliseki ukuthi imiphi eminye imigoqo.

Izindlela Zokusiza: Ukukhokha Intela

Intela yokuthenga Intela (Imali Engakhokhwa): Ngaphansi kwalendlela, izwe lokuhlala livumela ukukhokhwa kwentela ekhokhwa ezweni eliwumsuka ngokumelene nemali yalo ehhoxiswayo. Nokho, izimali zemali azinakudlula intela yezwe lakini lokuhlala ebeziyo eyayiyokhokhwa ngaleyomali. Intela ephansi kunaleyo. Intela yaseNdiya ingencishi ikhokhise imali engaphezulu kweya ekhokhwameni ye-US futhi ikhokhise intela yase-US (20 000 000 000 000 000 000) futhi intela yaseNdiya ikhokhise imali enguR3 000 000 000, iyakuvumela ukukhokhwaswa kwemali eyengeziwe ye-Indiya ekhokhwaswayo ekhona eNdiya. Uma izinga lentela liphansi kunentela yase-US, ukukhokhwaswa kwentela ekhona kwamanye amazwe (inde izivumelwano eziningi zesivumelwano sesivumelwano sesivumelwano sesivumelwano sezwe).

Indlela yokukhulula: Kulendlela, izwe lokuhlala likhulula iholo elithengiswe ezindaweni eziwumsuka. Lokhu akuvamile ezivumelwaneni zaseNdiya kodwa kukhona kwezinye, njenge-India-Tanzania DTAA. Ukungahoxi kungagcwala noma ngokuqhubekeka (umzekelo, iholo elihhlawulwayo liyathathwa ngenxa yokunquma izinga lentela kwezinye izimali).

Umthetho wasekhaya waseNdiya unikeza nokukhululeka okungahlangene ngaphansi kweSigaba 91 soMthetho WeTax Yomkhakha wamazwe angenayo iDTAA, kodwa ngokuvamile lomzila wesivumelwano ungcono kakhulu.

Umthetho Wokuhlala Oboshiwe Wokuphinde Uhlale

Umkhokhi wentela angabhekwa njengesakhamuzi samazwe womabili ngaphansi kwemithetho yasekhaya. I-DTAA ihlanganisa imithetho enqanda uthayi yokunquma izwe lokuhlala ngenjongo yesivumelwano. Isigaba sabefundisi siwukuthi: (1) ikhaya elihlala njalo elikhona, (2) isikhungo sezithakazelo ezibalulekile (ubudlelwano bomuntu siqu nobezomnotho), (3) indawo yokuhlala okungokwesiko, (4) ubuzwe, kanye (5) isivumelwano phakathi kweziphathimandla ezifanelekayo. Izinkampani, indawo yokuhlala ivame ukunqunywa indawo yezisebenzi eziphumelelayo (POM).

Ukulinganiselwa Kwezinzuzo (LOB) OClaus

Ukuze kuvinjelwe ukuthengana kwesivumelwano - lapho isakhamuzi sezwe lesithathu simisa khona igobolondo lenhlangano yesivumelwano ukuze singene ngaphansi kokugoma – ama-DTA amaningi ahlanganisa i-LoB. Lokhu kudinga ukuba lenhlangano ibe nemisebenzi emikhulu yezebhizinisi ezweni lesivumelwano noma ibhekane nokuhlolwa okuthile kokukhucululwa kwempahla. Ngokwesibonelo, izivumelwano zaseNdiya neSingapore, iMauritius, ne-UAE, zifake i-LB izigaba eziye zavela ngesikhathi ngenxa yokuzikhathaza ngokuncintisana nezimali.

Izinzuzo Ze - DTAA

IDTAA inikeza izinzuzo eziphawulekayo kubakhokhi bentela abahileleke emisebenzini yemingcele enqamule:

  • [[Umthetho:0] Ukugwema ukukhokha intela ephindwe kabili: Inzuzo eyinhloko – akukho mholo ukhokhwa kabili, kungaba ngokukhokha noma ngokukhulula.
  • Intethelelo ekhokhelwe: Ukungakhokhi intela ngenzuzo, isithakazelo, izikhulu, neFTS ngokuvamile kuphansi kunamazinga asekhaya. Ngokwesibonelo, isilinganiso sezwe saseNdiya esikhokhwa izikhulu ezikhokhwa abangewona abaphathi singu 20% (ukwehliswa kwentengo ne-ces, ngokuphumelelayo ~31.2%), kodwa i-DTAA enemingcele yase-US ku-15% (noma 10% yemikhankani ethile yomthetho wobukhosi).
  • [[INTLA:0] Imithetho ecacile echaza ukuthi iholo likhokhelwa kuphi intela inciphisa ingozi yokuxabana futhi yenza ukuhlelwa kwentela kucatshangelwe.
  • Ukukhonzwa kwe-Integers ye-Cross-Border: Intela ephansi futhi incishisiwe umthwalo wokuthobela kwenza i-Indiya ibe indawo ekhangayo yabangenisi bezimali bakwamanye amazwe futhi kube yileyo engcono.
  • Ukushintsha ulwazi: Njengoba kuhlanganisa amalungiselelo okunikana ukwaziswa kwentela phakathi kwamazwe, okusiza ekuvimbeleni ukukhishwa kwentela nokuqinisekiswa kokukhonzwa. Izwe lisebenzise kakhulu lamalungiselelo ukuthola imininingwane yamabhange yamaNdiya anempahla engafihleki kwamanye amazwe.
  • Isivumelwano se-Mutunial Procedure (MAP): Uma umkhokhi wentela engaphansi kwentela engavumelani nesivumelwano, bangaya emagunyeni afanelekayo amazwe ngamanye ukuze baxazulule lendaba. Lokhu kunikeza indlela yesinqumo ephikisayo engavimbela noma ixazulule intela ephindwe kabili ngisho nangemva kokuba yenzekile.

Isihluthulelo se DTA yaseNdiya

INdiya iye yasayina i-DTA ebanzi njengasemazweni angaphezu kuka-90, kuhlanganise nabo bonke abahwebi abayinhloko. Ezinye zezivumelwano ezibaluleke kakhulu yilezi:

ENdiya-Mauritius DTAA

Ngokomlando esinye sezizathu ezibaluleke kakhulu zokuzuza izimali, lesisivumelwano esisetshenziselwa ukukhulula inzuzo yenhlokomo ethengiswa isakhamuzi saseMauritian entela eNdiya. Lokhu kwaholela ekusetshenzisweni kakhulu njengomzila wokutshala imali kwamanye amazwe eNdiya (indlela ka-"Mauritius"). Nokho, umthetho oguqulwe ngo-2016 washintshelwa ekukhokheleni intela esekelwe emthonjeni - inzuzo etholakala ngemva konyaka ka-1 April 2017. Isabelo esithengiswe ngaphambi kwalolo suku, ukukhulula kusasebenza. Isivumelwano sihlanganisa futhi neROB edinga i-occoration efuna ibhizinisi le-Mauritian e-otian.

IDTAA yaseNdiya-Singapore

Njengesivumelwano saseMauritius, i-Singaroo DTAA yaseNdiya yalungiswa ngo-2016 ukuze kuvumelaniswe inzuzo yentela eholayo. Ukungakhokhi intela ngenzuzo kuphansi (5% noma 10%), futhi kunamazinga azuzisayo enzalo nezindawo zobukhosi. I-LoB yaseSingapore ifuna ukuba isakhamuzi singabi umkhondo futhi inzuzo yentela ibe injongo eyinhloko yelungiselelo.

ENdiya-USA DTAA

Lena inye yezivumelwano ezibanzi kakhulu, ezihlanganisa zonke izigaba zemali. I-US isebenzisa indlela yokukhokha intela yangaphandle. Ukugodla intela ngenzuzo ngokuvamile kungu 25% ekubekeni imali egciniwe, kodwa u-15% ekufakeni imali ngokuqondile (10% uma inkampani inayo okungenani 10% yomkhokheli waseNdiya). Isithakazelo yi 15% (ngaphandle kwemithende ethile kahulumeni). Izakhiwo ziyi 15% (kodwa 10% yemikhankanti yomthetho yemvume yokubhala, yezobuciko, noma yemisebenzi yezesayensi). Isivumelwano sihlanganisa "ukubeka isikhala selungelo sezwe ngalinye lokukhokha intela nezakhamuzi zalo, zenza ukuba zingabi kakhulu izakhamuzi zase-US.

ENdiya-UK DTAA

Isivumelwano se-UK silungiselela intela ewu 15% ngenzuzo (10% uma umnini-yo owusizo elawula okungenani ishumi% lamandla okuvota). Isithakazelo yi-15%, kodwa i-intshi yemali kahulumeni eyimali ebolekwayo. Izikhulu zenkosi neFTS yi 10% noma 15%. Inzuzo yezikhulu ezithengwayo ikhokhelwa izwe lakhona, ngaphandle kokukhokha inani elisuka kakhulu embonini engasheshisi kwelinye izwe.

ENdiya-AE DTAA

Lesi sivumelwano sibaluleke kakhulu ngenxa yenani elikhulu lezikhulu zase-India ezihlawulelwayo e-UAE. i-UAE ayiyifaki intela yeholo lomuntu siqu, ngakho isivumelwano sakhulula i-UAE ngokuyisisekelo inzuzo yentela yamaNdiya yezakhamuzi ze-UAE. Nokho, kudingeka ukuthotshelwa ngokucophelela ukuze kuqinisekiswe ukuthi izakhamuzi zihlala. Inzuzo yenhlokodolobha ikhulu ngokuvamile ikhululwa ngaphandle kokuba inkampani enempahla engashukumi. Isivumelwano saguqulwa ngo-2016 ukuze sihlanganise amalungiselelo okulwa kwemali ne-abb.

Izicelo Ezingokoqobo Zezikhokhiso

Ukuqonda nokusebenzisa iDTAA kudinga ukuhlaziywa kokubili isivumelwano nemithetho yasekhaya. Amaphuzu abalulekile ahlanganisa:

Ukunquma Ukuphindisela Intela

Umuntu ubhekwa njengoyisakhamuzi saseNdiya uma ehlala eNdiya izinsuku ezingu-182 noma ngaphezulu ngonyaka wezimali, noma izinsuku ezingu-60 (izinsuku ezingu-365 kwezinye izimo) ngonyaka nezinsuku ezingu-365 eminyakeni emine edlule. Amakhampani ahlala khona uma efakwe eNdiya noma uma i-POEM iseNdiya. Uma umuntu efaneleka ukuba abe isakhamuzi kuwo womabili amazwe, umthetho wokwephula uyasebenza. Izinhlangano, i-POEM ingaba yisinqumo esiyinkimbinkimbi.

Isivumelwano Esithi Siyazuzisa

Ukuze athole amazinga aphansi okugodla, umkhokhi wentela kumele anikeze umkhokheli ngeSitifiketi seThreas Residance (TRC) esikhishwe yiziphathimandla zentela zangaphandle, kanye nesimemezelo sokuthola ubunikazi obuzuzisayo kanye nezimemezelo ezithile ezizimele (Impostamente 10F kubantu ngabanye/izisebenzi). Ngaphandle kwalezi, umkhokhi-ntela kumelwe asuse intela ngokwenani lasekhaya. Ngokwesibonelo, inkampani yase-US eyamukela i-custom eNdiya kumelwe ithole i-TRC ku-URS ukuze ithole intela encitshisiwe engu-15% ye-URS.

INRI Nohlelo Lwesiphambano

AmaNdiya (ama-NRI) ahola imali eholweni eNdiya, iholo lokuqasha, noma inzuzo yekomkhulu kumelwe ahlole i-DTAA efanelekile. Ngokwesibonelo, i-NRI esebenza e-US isebenza kumqashi wase-US ingakhululwa ekukhokheni amaNdiya kuleyontela ngaphansi komthetho wosuku lwe-183 uma ehlangabezana nezinye izimo. Ngokufanayo, inzuzo yokuholelwa edayiswa kwempahla eNdiya ingaba ikhokhelwa intela eNdiya ngaphansi kwesivumelwano – kodwa isivumelwano singanikeza impumuzo nge-FTC e-US.

Abangenisi Bezimali Bakwamanye Amazwe (FP Is)

I-FP izuza emazingeni ancishisiwe enzuzo, inzalo, kanye nenzuzo yezimali ngaphansi kwezivumelwano ze-DTAA. Isivumelwano se-Indiya-Singarore singcono kakhulu ku-FPS ngenxa yenzuzo ephansi yentela ehholo ehlelwe (ukuncishwa kwemithetho yasekhaya yentengiselwano ekhokhelwayo, kodwa isivumelwano singanikeza ngisho namazinga aphansi kakhulu entengiselwano engeyona eye-STT).

Usizo Lwentela Olumbaxa - mbili Ngenzuzo Yebhizinisi

Uma inkampani yaseNdiya ine - PE ezweni lesivumelwano, inzuzo ebangelwa ukuthi iPE iyakhokhwa kulelozwe, neNdiya kumelwe inikeze ukukhululeka (ngokuvame nge-FTC). Incazelo yePE iyagxeka – ngokwesibonelo, ihhovisi lokuthengisa, indawo yokugcina impahla, noma inxusa elincike kunoma ubani ingaba i-PE. i-OECD BEPS (Izimo eziphansi nezingalawuleki) iye yaholela ezincazelweni eziqinile ze-PE, futhi i-DTA yaNUTH yakha lezindinganiso ngokwandayo.

Intuthuko Yamuva Nokubambisana

I-Indiya iye yasebenzisa i-DTA Asmore for the translated for the translated. I-Multitateral Instrument (MLI) ngaphansi kwe-BEPS iyasetshenziswa ezivumelwaneni eziningi zaseNdiya, nakuba iNdiya iye yangabaza ekwakheni amalungiselelo athile. I-MLI iletha ukuvivinywa kwenjongo ye-PPPT okuyinhloko, okungavumelani nezinzuzo uma ukuyithola kungezinye zezinjongo eziyinhloko zelungiselelo, ngaphandle kokuba inikeza inzuzo ngokuvumelana nento nenjongo yesivumelwano. Lokhu kuthinta zonke izivumelwano eziye zahlanganiswa yizikhundla ze-MLI.

Ngaphezu kwalokho, i-Indiya iye yaqinisa izimfuneko zokulalela ukubotshwa kwezinzuzo zesivumelwano. Njengengxenye yeMali yeMali yeThosts, abakhokhi bentela kumelwe manje banikeze isiqinisekiso sokuziqinisekisa ukuthi abawona amagobolondo futhi bafeza umsebenzi owezomnotho ezweni elihlangene. Isikhulu sokuhlola singaphika izinzuzo zesivumelwano uma umkhokhi wentela ehluleka ukubonisa intengo.

Kubantu ngabanye, imithetho yentela yangaphandle iye yafakwa kancane kancane – Ifomu lama 67 kumelwe igcinwe ukuze i-FTC, futhi kumelwe ithunyelwe ngaphambi kosuku olufanele lwenkokhiso ebuyayo ngaphansi kwe-Fort 139 (1). Ukwehluleka kungaphumela ekunqatshweni kwemali yokukhokha.

Isiphetho

I-Fabible Truthorance Device Actine ithuluzi elibalulekile kunoma ubani ohileleke emisebenzini yentela ehlukene ehlanganisa i-Indiya. Ngokufaka ngokucacile amalungelo okukhokha intela, ukunciphisa ukukhokha intela, nokunikeza izinqubo zokusiza, i-DTA njengoba inciphisa izindleko zentengo yentengo yomhlaba wonke futhi ithuthukisa indawo ehlelekile yentela. Nokho, ngokulungisa imithetho yentela yomhlaba wonke, ikakhulukazi ezifunekayo, ikakhulukazi ezimfakweni ze-BEPS kanye nasezimfunezemvelo, abakhokhi bentela kumelwe bahlale benolwazi futhi baqiniseke ngokushenxiswa ngokucophelela. Ukuhlela nokuthola izitifiketi ezisemthethweni zezentengiselwano, ukugcina izinto ezisemthethweni ezilawula izivumelwano zesivumelwano esibanzi saseNdiya zibalulekile. Izelulekwa ngokuhlola intela ezweni lomhlaba wonke.

[[Umthetho:0] Imithombo:[[[Umthetho:1]