O Singapore o loʻo avea pea ma nofoaga faʻapitoa

O Sigapoa na filifilia le nofoaga sili ona lelei i le lalolagi mo tagata faimalaga e masii atu i ai mo le lona fa tausaga i le laina i le suesuega a le Expat Explorer a le HSBC 2018. Sili atu i le kuata o Singapore expats atonu na muai auina mai e le latou falefaigaluega (27%), ae toeititi lava afa (47%) na tumau ai mo le sili lelei olaga na ofoina atu ia i latou ma lo latou aiga.

Latou te mautinoa lava tosina atu i lenei lalolagi tautupe hub ma lona malosi ma mausali

tamaoaiga Toeititi lava o le afa o tagata faimalaga uma i Sigapoa na siitia e alualu i luma a latou galuega (45%). Ma e ui lava e sili atu ma le kuata na manaʻomia se luitau, e sili atu (38%) na manaʻo e faʻaleleia a latou tupe maua.

Ua tuuto le malo o Sigapoa i le faamautinoaina o mea e tumau ai i lena auala. I le 2018 na faʻagaoioia ai le 61 Otometi Fetufaʻiga o Tala o Tupe Faʻamatalaga (AEOI) faʻafesoʻotaʻiga e faʻamaonia lana tautinoga i tulaga faʻavaomalo i le manino ma le lafoga felagolagomaʻi i lalo o le OECD's Common Reporting Standard (CRS). O lona iʻuga, o le a faʻasoa atu e Sigapoa faʻamaumauga o teuga tupe e amata mai lava i le aso 1 o Ianuari 2017, ma nei atunuʻu i tausaga taʻitasi, faʻatasi ai ma faʻamalumaluga faʻapitoa e manaʻomia le tuʻuina atu o faʻamatalaga CRS mo nei pulega mai le aso 31 o Me 2018.

I lalo o le CRS, o faʻamatalaga tau tupe e tatau ona lipotia e faʻatatau i teuga tupe lipoti e aofia ai tului, tufatufaga, paleni o teuga tupe, tupemaua mai nisi inisiua oloa, faʻatauga faʻatau mai aseta tau tupe, ma isi tupemaua gaosia e tusa ai ma aseta o loʻo taofia i le teuga tupe poʻo totogi na faia e tusa ai ma le teuga tupe.

O faʻamatalaga e mafai ona lipotia e aofia ai teuga tupe o loʻo taofia e tagata taʻitoʻatasi ma faʻalapotopotoga, e aofia ai ma faʻatuatuaga ma faʻavae, ma le CRS e aofia ai le manaʻoga e faʻagaioi e faʻalapotopotoga tau tupe 'aitalafu faʻapitoa e lipotia ai le talafeagai o le puleaina o tagata.

Faʻatasi ai ma lona siosiomaga pisinisi-faʻauo, lalolagi-vasega atinaʻe tetele ma maualuga tauvaga lafoga faʻataʻitaʻiga, Sigapoa o le sili nofoaga mo soʻo se tagata faʻapisinisi e faʻaleleia a latou pisinisi ma lo latou i ai i Asia.

Ina ia tausisi pea i lenei tauvaga siʻosiʻomaga a o tausisi pea i le poloketi a le OECD's Base Erosion and Proft Shifting (BEPS), na faʻamalosia e le malo le Tulafono o le Faʻalauteleina o Tamaoaiga (Teuteuga) o le Tulafono ia Me.

O loʻo aiaia ai mo le tuʻuʻeseina o tupe maua mai aiā tatau a le au fai mea totino mai le tulaga o le lafoga fesoasoani i lalo o le Pioneer Service Kamupani Faʻamalosiʻau ma Atinaʻe ma Faʻalauteleina Faʻamalosiʻau polokalame. O le suiga na manaʻomia e le faʻalauiloaina a Sigapoa, e oʻo mai ile 1st Iulai 2018, o le Intellectual Property Development Insentment, e o gatasi ma le 'modifed nexus' auala i lalo o le Action 5 o le BEPS taumafaiga.

Ia Tesema 2018, na faʻamaonia ai foi e Sigapoa le Multilateral Convention e

Faʻaaoga Lafoga Faʻataʻitaʻi Fua Faʻatatau e Puipuia BEPS. O lenei na amata faamamaluina mo Sigapoa i le 1st Aperila 2019 ma o se laʻasaga taua i le puipuia o Singapore 'upega tafaʻilagi fesoʻotaʻiga faʻasaga i BEPS gaioiga.

I le masina o Oketopa 2018, le faʻafesuiaʻiga o faʻamatalaga a Sigapoa i luga ole talosaga (EOIR), na maitauina lona usitaʻia o tulafono faʻavaomalo o lafoga faʻavaomalo ina ua maeʻa le iloiloga a le OECD Global Forum. Na taʻua e le Global Forum e iai tulafono talafeagai a Sigapoa e manaʻomia ai le mauaina o faamatalaga talafeagai uma ma o Singapore sa taua o se paaga taua ma talitonuina.

A o faagasolo le tausaga, sa sainia e Singapore ni feagaiga faalua lafoga fou ma Tunisia, Pasila, Kenya ma Gabon. Na sainia foi le Tax Information Exchange Maliega (TIEA) ma le toe fetuunaiga o Teugatupe o lafoga a le malo i lalo o le Model 1 Intergovernmental maliega ma le US ia Novema.

O le TIEA o le a faʻatagaina Sigapoa ma le US ona fesuiaʻi faʻamatalaga mo lafoga

faʻamoemoe O le sui sui o le IGA ua aiaia ai mo le fesuiaiga otometi o faʻamatalaga e faʻatatau i teuga tupe i lalo o le US Foreign Account Tax Compliance Act (FATCA). Ole sui fou ole IGA ole a suia le IGA e le toe tali atu pe a amata ona faʻamalosia.