ISingapore iyaqhubeka nokuba yindawo ekhethekileyo yokuya kuyo

ISingapore yabizwa njengeyona ndawo ibalaseleyo kwihlabathi ukuze i-expats ihambele unyaka wesine ngokulandelelana kuvavanyo lwe-HSBC's 2018 Exat Explorer. Ngaphezulu kwekota ye-Singapore expats inokuba yayithunyelwe ngumqeshi wabo (iipesenti ezingama-27), kodwa phantse isiqingatha (iipesenti ezingama-47) bahlala kumgangatho wobomi obubanikezelayo kunye nosapho.

Ngokuqinisekileyo batsalelekile kule hub yezemali yehlabathi yomelele kwaye izinzile

ezoqoqosho. Phantse isiqingatha sazo zonke izinto eziphuma eSingapore zafudukela kwinkqubela phambili kumakhondo omsebenzi (iipesenti ezingama-45). Kwaye nangona ngaphezulu kwekota befuna nje umceli mngeni, uninzi ngakumbi (38%) belufuna ukuphucula umvuzo wabo.

Urhulumente wase-Singapore uzibophelele ekuqinisekiseni ukuba izinto zihlala zinjalo. Kwi-2018 isebenze i-61 yoTshintshiselwano oluzenzekelayo loLwazi lweAkhawunti yezeMali (AEOI) ubudlelwane bokuxhasa ukuzibophelela kwayo kwimigangatho yamanye amazwe ekuhleni kunye nentsebenziswano yerhafu phantsi komgangatho we-OECD's Common Reporting Standard (CRS). Ngenxa yoko, iSingapore iza kwabelana ngedatha yeakhawunti yezemali ngokubanzi eqala nge-1 kaJanuwari 2017, nala mazwe qho ngonyaka, namaziko agutyungelweyo afunekayo ukubonelela ngolwazi lweCRS lwale mimandla ukusuka nge-31 Meyi 2018.

Ngaphantsi kweCRS, ulwazi lwezezimali oluza kuxelwa ngokubhekisele kwiiakhawunti ezichaziweyo lubandakanya inzala, izabelo, ibhalansi yeakhawunti, ingeniso evela kwiimveliso ezithile zeinshurensi, ukuthengiswa kwemali evela kwiiasethi zezemali, kunye nenye ingeniso eveliswe ngokubhekisele kwiiasethi ezigcinwe kwiakhawunti okanye iintlawulo ezenziwe ngokubhekisele kwiakhawunti.

Iiakhawunti ezichaziweyo zibandakanya iiakhawunti ezigcinwe ngabantu kunye namaziko, kubandakanya itrasti kunye neziseko, kwaye iCRS ibandakanya imfuno yokuba amaziko emali 'ajonge' amaziko angenzi nto ukunika ingxelo ngabantu abalawulayo.

Ngommandla ohambelana neshishini, iziseko zophuhliso ezikumgangatho wehlabathi kunye nolawulo lwerhafu olunokhuphiswano, iSingapore yeyona ndawo ifanelekileyo kuye nawuphi na umtyali mali ukuphucula ishishini labo kunye nobukho babo eAsia.

Ukugcina imeko yokhuphiswano ngelixa uhlala uhambelana neprojekthi ye-OECD's Base Erosion kunye neProft Shifting (BEPS), urhulumente wazise umthetho woKwandiswa koQoqosho (Amendment) Act 2018 ukuze usebenze ngoMeyi.

Oku kubonelela ngokukhutshelwa ngaphandle kwengeniso kumalungelo epropathi enomgangatho ophezulu wokuqonda ukusuka kumda woncedo lwerhafu phantsi kweNkqubo yeNkuthazo yeeNkampani zooVulindlela kunye nezikim zeNkuthazo zoPhuhliso kunye noLwandiso. Utshintsho lwalufuneka ngokwaziswa kweSingapore, nge-1 kaJulayi ka-2018, yeNkuthazo yoPhuhliso lwePropathi eNgcono, ehambelana nendlela 'ye-nex modified' phantsi kwe-Action 5 ye-BEPS.

Ngo-Disemba ka-2018, iSingapore nayo yaqinisekisa iNgqungquthela yamaZwe ngamaZwe ukuba

Phumeza iSivumelwano seRhafu Amanyathelo aDibeneyo okuThintela i-BEPS. Oku kuqale ukusebenza eSingapore nge-1 ka-Epreli 2019 kwaye linyathelo elibalulekileyo ekukhuseleni uthungelwano lomnqophiso wase-Singapore ngokuchasene nemisebenzi ye-BEPS.

Ngo-Okthobha u-2018, utshintshiselwano lwengcaciso eSwitzerland xa kuceliwe (i-EOIR) yalinganiswa njengehambelana nemilinganiselo yokucaca kwirhafu yamazwe aphesheya emva kovavanyo loontanga lwe-OECD yeHlabathi. IForum yeHlabathi iqaphele ukuba iSingapore inemithetho efanelekileyo emiselweyo efuna ulwazi lonke olufanelekileyo kwaye iSingapore yaxabiswa njengeqabane elibalulekileyo nelithembekileyo.

Ngexesha lonyaka, iSingapore yasayina izivumelwano zerhafu eziphindwe kabini kunye neTunisia, iBrazil, iKenya neGabon. Ikwatyikitye isiVumelwano sokuTshintshiselana ngeeNkcukacha ngeRhafu (TIEA) kunye noMthetho wokuThotyelwa kweRhafu yeAkhawunti yamanye amazwe uMfuziselo 1 weSivumelwano soorhulumente kunye ne-US ngo-Novemba.

I-TIEA iya kuvumela iSingapore kunye ne-US ukuba babelane ngolwazi ngerhafu

Iinjongo. I-IGA ephindaphindayo ibonelela ngotshintshiselwano oluzenzekelayo lolwazi ngokubhekisele kwiakhawunti yezemali phantsi koMthetho wokuThobela iAkhawunti yamazwe angaphandle e-US (FATCA). I-IGA entsha yokubuyisa iya kuthatha indawo ye-IGA engekho mthethweni xa iqala ukusebenza.