Sizokwazisa kuphela izindaba ezintsha nezinhle kuwe.
Izinkampani zaseMalta zingazuza kulokhu:
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:
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:
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:
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:
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.
Sihlala siziqhenya ngokuba ngumhlinzeki wezinsizakalo zezezimali nezinkampani ezimakethe ezimakethe zomhlaba wonke. Sinikeza inani elincono nelincintisana kakhulu kuwe njengamakhasimende anenani eligugu lokuguqula izinhloso zakho zibe yisixazululo ngohlelo lokusebenza olucacile. Isixazululo Sethu, Impumelelo Yakho.