Nā ʻaelike ʻauhau ʻelua a Malta: ʻōnaehana maikaʻi

Pōmaikaʻi paha nā ʻoihana Malta mai:

• Kokua unilateral, me ka ʻōnaehana hōʻaiʻē no ke kōkua ʻana i ka ʻauhau kumu
• Pūnaewele Kuʻikahi Auhau Pālua
• ʻŌnaehana hōʻaiʻē ʻauhau pālahalaha (FRFTC)

Kōkua Unilateral

Hoʻokumu ka hana kōkua ʻokoʻa i kahi kuʻikahi ʻauhau ʻelua ma waena o Malta a me kahi nui o nā ʻāina a puni ka honua e hāʻawi nei i kahi hōʻaiʻē ʻauhau i nā hihia kahi i ʻae ʻia ai ka ʻauhau ʻauhau ʻē aʻe inā he kuʻikahi ʻauhau ʻelua ko Malta me ia mana a ʻaʻole paha. I mea e pōmaikaʻi ai i ke kōkua unilateral, pono i kahi ʻauhau e hōʻike i ka ʻoluʻolu o ke Komisina:

• ua ala ka loaʻa kālā ma nā ʻāina ʻē;
• ua ʻeha ka loaʻa kālā i ka ʻauhau haole; a
• ka nui o ka ʻauhau haole i ʻeha.

E uku ʻia ka ʻauhau ʻē ʻē ma o ke ʻano o ka hōʻaiʻē e kūʻē ana i ka ʻauhau e ʻauhau ʻia ma Malta no ka loaʻa kālā hiki ke uku ʻia. ʻAʻole ʻoi aku ka hōʻaiʻē ma mua o ka huina ʻauhau ʻauhau ma Malta ma ka loaʻa kālā ʻē.

Pūnaewele Kuʻikahi Auhau e pili ana iā OECD

I kēia lā, ua kau inoa ʻo Malta ma luna o 70 mau kuʻikahi ʻauhau pālua. Hoʻokumu ʻia ka hapa nui o nā kuʻikahi ma ke kumu hoʻohālikelike OECD, me nā kuʻikahi i pūlima ʻia me nā mokuʻāina ʻē aʻe o EU.

E heluhelu pū hoʻi: Helu kālā ʻana ma Malta

ʻO ka makua makua o EU a me ke alakaʻi ʻē aʻe

Ma ke ʻano he lālā lālā o EU, ua ʻāpono ʻo Malta i ka EU Parent-Subsidiary Directive nāna e hoʻolilo i ka hoʻoili palena palena o nā dividend mai ka lālā i nā hui makua i loko o ka EU.

Papa Kuhikuhi hoihoi a me nā Royalties

Hoʻokuʻu ka Directive and Royalties Directive i ka ukupanee a me nā uku aliʻi uku ʻia i kahi ʻoihana i kahi mokuʻāina mai ka ʻauhau ma ka mokuʻāina lālā.

Komo ka hoʻokuʻu ʻana

E kūkulu ʻia ʻo Malta mau ʻoihana e hoʻopaʻa i nā ʻāpana i nā ʻoihana ʻē aʻe a me nā komo ʻana i nā ʻoihana ʻē aʻe i kūpono e like me ka paʻa ʻana. Loaʻa i nā ʻoihana e kū ana i kekahi o nā kūlana i ʻōlelo ʻia ma lalo nei ke keu pono o kēia hoʻokuʻu komo ʻana e pili ana i ke komo ʻana i nā lula ʻelua ma nā ʻāpana mai nā ʻāpana a me nā loaʻa e kū mai ana i ka hoʻolilo ʻia ʻana o ia mau mea.

• Mālama pono kahi ʻoihana i ka palena iki o 5% o nā kuleana kaulike o kahi ʻoihana nona ke kapikala i hoʻokaʻawale ʻia a i ʻole ʻāpana ʻia i nā ʻāpana, kahi e hoʻopaʻa nei i kahi kuleana i 5% o nā ʻelua ʻelua aʻe ("Nā kuleana paʻa kaulike")
  • kuleana koho balota;
  • loaʻa nā loaʻa kālā no ka puʻunaue ʻana; a
  • loaʻa nā waiwai no ka mahele ʻana i ka wā o ka wili ʻana; a i ʻole
• He ʻāpana kuleana kuleana kahi ʻoihana i kahi ʻoihana, no laila kuleana ia e kāhea a loaʻa ke koena holoʻokoʻa o nā kuleana kaulike i mālama ʻole ʻia e kēlā ʻoihana ʻāpana e like me ka nui i ʻae ʻia e ke kānāwai o ka ʻāina kahi i mālama ʻia ai nā ʻāpana waiwai. ; a i ʻole
• he ʻāpana kuleana kahi ʻoihana i loko o kahi ʻoihana, no laila he kuleana ia e hōʻole mua inā loaʻa ka hoʻolilo ʻia, hoʻolapanai, a i ʻole hoʻopau ʻia o nā ʻāpana kaulike āpau o kēlā ʻoihana i mālama ʻole ʻia e kēlā ʻoihana ʻona kuleana; a i ʻole
• He ʻāpana kuleana kahi ʻoihana i kahi ʻoihana a kuleana ʻia e noho ma ka Papa a i ʻole e koho i kahi kanaka e noho ma ka Papa o kēlā ʻoihana ma ke ʻano he alakaʻi; a i ʻole
• he ʻoihana kuleana kahi ʻoihana e paʻa ana i kahi hoʻopukapuka e hōʻike ana i ka palena iki o ka waiwai o 1,164,000 a i ʻole ka mea like i loko o kahi kālā ʻē, e like me ka lā a me nā lā i loaʻa ai, i kahi ʻoihana a me ka paʻa ʻana i kahi ʻoihana e pono e mālama no kahi manawa i hoʻopau ʻia o ka palena iki o 183 mau lā; a i ʻole
• he ʻoihana ʻona kahi kuleana kuleana i loko o kahi ʻoihana a kahi e paʻa ai kēlā mau ʻāpana no ka holomua o kāna ʻoihana ponoʻī a mālama ʻia ka paʻa ʻana ma ke ʻano he kālepa kālepa no ke kumu o ke kālepa.
  Māhele nā kuleana kaulike me ka paʻa ʻana o ke kapikala mahele i loko o kahi ʻoihana ʻaʻole ia he hui waiwai a hāʻawi i ka mea kuleana i ka mea ʻelua o nā makahiki ʻekolu e hiki mai ana: ke kuleana e koho balota, ke kuleana i nā loaʻa e loaʻa no ka mahele ʻana i nā mea kuleana a ke kuleana i nā waiwai i loaʻa no ka hoʻokaʻawale ʻana ma ka wili ʻana o ka ʻoihana.

Hiki ke pili i ka hoʻokuʻu komo ʻana i nā paʻa i nā mea ʻē aʻe i hiki ke lilo i pili pilikino Maltese, kahi hui noho ʻole o nā kānaka me nā ʻano like, a me kahi kaʻa hoʻopukapuka hui kahi i kaupalena ʻia ai ke kuleana o nā mea hoʻopukapuka kālā, ʻoiai e ʻāpono ka paʻa ʻana i ka nā pae hoʻohālikelike no ka hoʻokuʻu i hōʻike ʻia ma lalo:

• noho ia a i hoʻohui ʻia i ka EU;
• aia ia i nā ʻauhau ʻē ʻē aʻe ma ka palena o 15%; a i ʻole
• ma lalo o 50% o kāna loaʻa kālā i loaʻa mai ka hoihoi passive a i ʻole nā aliʻi.

ʻO nā mea i luna nā awa kūpono i hoʻonohonoho ʻia. I nā hihia kahi e mālama ʻia ai ka hoʻopaʻa ʻana o ka hana i komo ʻole i loko o kekahi o nā awa palekana i ʻōlelo ʻia aʻe nei, ʻo ka loaʻa kālā i loaʻa no laila e hoʻokuʻu ʻia paha ia mai ka ʻauhau ma Malta inā ʻoluʻolu nā kūlana ʻelua ma lalo:

• ʻaʻole pono nā ʻāpana kaulike i mālama ʻia i ka ʻoihana noho ʻole e hōʻike i kahi hoʻopukapuka kālā. a
• ʻo ka ʻoihana ʻona ʻole a i ʻole kāna hoihoi passive a i ʻole nā royalties i hoʻokau ʻia i ka ʻauhau ma kahi helu ma lalo o 5%

ʻO ka hōʻaiʻē ʻauhau ʻauhau pālahalaha

ʻO nā ʻoihana e loaʻa nei ka loaʻa kālā ma nā ʻāina ʻē ke pōmaikaʻi mai ka FRTC, ke hāʻawi ʻia lākou e hāʻawi i kahi palapala hōʻoia hōʻoia e hōʻike ana ua ala ka loaʻa kālā ma nā ʻāina ʻē. Hāʻawi ka hana FRFTC i kahi ʻauhau ʻē ʻē aʻe i loaʻa iā 25%. Hāʻawi ʻia kahi ʻauhau 35% i ka loaʻa kālā o ka ʻoihana i hoʻonui ʻia e 25% FRFTC, me ka hōʻaiʻē 25% e pili ana i ka ʻauhau Malta no ka uku.

Heluhelu hou:

• Nā kōkua o ka hoʻokumu ʻana i kahi ʻoihana ma Malta
• Kākau inoa ʻo Malta hui