ISingapore iyaqhubeka nokuba yindawo ekhethekile

ISingapore ibizwe njengendawo engcono kunazo zonke emhlabeni yama-expats okuthuthela kuwo unyaka wesine kulandelana kuhlolo lwe-HSBC's 2018 Expat Explorer. Ngaphezu kwengxenye yesine ye-expats yaseSingapore kungenzeka ukuthi ekuqaleni yayithunyelwe umqashi wabo (i-27%), kepha cishe isigamu (47%) bahlala kwikhwalithi enkulu yempilo ebanikeza yona nomndeni wabo.

Ngokuqinisekile bakhangwa yilelihabhu lezezimali lomhlaba wonke elinamandla futhi elizinzile

umnotho. Cishe isigamu sakho konke ukuphuma eSingapore kuthuthele ekuthuthukiseni imisebenzi yabo (45%). Futhi noma ngaphezulu kwengxenye yesine bebevele befuna inselele, abaningi (38%) abaningi bafuna ukwenza ngcono imiholo yabo.

Uhulumeni waseSingapore uzibophezele ekuqinisekiseni ukuthi izinto zihlala zinjalo. Ku-2018 isebenze ubudlelwane obuyi-61 be-Automatic Exchange of Financial Account Information (AEOI) ukuvumela ukuzibophezela kwayo emazingeni wamazwe omhlaba ekubonakaleni nasekusebenzisaneni kwentela ngaphansi kwe-OECD's Common Reporting Standard (CRS). Ngenxa yalokhu, iSingapore izokwabelana ngemininingwane ye-akhawunti yezimali ejwayelekile kusukela nge-1 Januwari 2017, nalawa mazwe minyaka yonke, nezikhungo ezihlanganisiwe ezidingekayo ukuhlinzeka ngemininingwane ye-CRS yalezi ziphathimandla kusukela ngomhla ka-31 Meyi 2018.

Ngaphansi kwe-CRS, imininingwane yezezimali okufanele ibikwe maqondana nama-akhawunti abikiwayo ifaka inzalo, izabelo, ibhalansi ye-akhawunti, imali engenayo evela kumikhiqizo ethile yomshuwalense, imali etholwayo yokuthengisa evela kwimpahla yezimali, nenye imali engenayo eyenziwe maqondana nezimpahla ezigcinwe ku-akhawunti noma izinkokhelo ezenziwe maqondana ne-akhawunti.

Ama-akhawunti abikiwe afaka ama-akhawunti aphethwe ngabantu nezinhlangano, afaka ama-trust kanye nezisekelo, kanti i-CRS ifaka isidingo sokuthi izikhungo zezezimali 'zibheke' amabhizinisi angenzi lutho ukubika kubantu abalawulayo abafanele.

Ngemvelo yayo enobungani kwezamabhizinisi, ingqalasizinda esezingeni lomhlaba kanye nombuso wentela wokuncintisana kakhulu, iSingapore iyindawo engcono kakhulu kunoma yimuphi umtshalizimali ukuze athuthukise ibhizinisi lakhe nokuba khona kwabo e-Asia.

Ukugcina le ndawo yokuncintisana ngenkathi uhlala ethobela iphrojekthi ye-OECD's Base Erosion and Proft Shifting (BEPS), uhulumeni uqalise ukusebenza koMthetho Wokukhuthazwa Kwezomnotho (Amendment) Act 2018 ngoMeyi.

Lokhu kuhlinzekela ukukhishwa kwemali engenayo emalungelweni empahla enobuhlakani emkhakheni wokudonswa kwentela ngaphansi kohlelo lwe-Pioneer Service Companies Incentive kanye nezinhlelo Zokukhuthaza Nokukhulisa. Ushintsho beludingeka ukwethulwa kweSingapore, kusukela ngomhla ka-1 Julayi 2018, we-Intellectual Property Development Incentive, ehambisana nendlela 'yezinguquko' ngaphansi kwe-Action 5 ye-BEPS.

NgoDisemba 2018, iSingapore nayo yaqinisekisa isivumelwano seMultilateral ukuze

Sebenzisa Izinyathelo Ezihlobene Zesivumelwano Sentela Zokuvimbela i-BEPS. Lokhu kuqale ukusebenza eSingapore ngomhla ka-1 Ephreli 2019 futhi kuyisinyathelo esibalulekile ekuvikeleni inethiwekhi yesivumelwano saseSingapore emisebenzini ye-BEPS.

Ngo-Okthoba 2018, ukushintshaniswa kolwazi eSingapore ngemininingwane yokucela (i-EOIR) kukalwe njengokuhambisana namazinga obala wentela yomhlaba wonke ngemuva kokubuyekezwa kontanga kwe-OECD Global Forum. IGlobal Forum yaphawula ukuthi iSingapore inemithetho efanelekile edinga ukutholakala kwalo lonke ulwazi olufanele nokuthi iSingapore yaziswa njengomlingani obalulekile futhi onokwethenjelwa.

Phakathi nonyaka, iSingapore yasayina izivumelwano ezintsha zentela ephindwe kabili neTunisia, iBrazil, iKenya neGabon. Iphinde yasayina iSivumelwano Sokushintshaniswa Kwemininingwane Yentela (i-TIEA) kanye noMthetho Wokuhambisana Nomthetho Wentela We-Akhawunti Yangaphandle Model Model 1 Isivumelwano Sikahulumeni kanye ne-US ngoNovemba.

I-TIEA izovumela iSingapore kanye ne-US ukuthi bashintshisane ngolwazi ngentela

izinhloso. I-IGA ephindayo ihlinzeka ngokushintshaniswa kwemininingwane okuzenzakalelayo maqondana nama-akhawunti ezezimali ngaphansi koMthetho Wokuhambisana Nentela ye-Akhawunti Yangaphandle yase-US (FATCA). IGA entsha yokubuyisa izothatha isikhundla se-IGA esivele ingasebenzi uma iqala ukusebenza.