Regional News
香港飛機租賃新稅制 | Print |  E-mail

香港政府於2017年3月10日在憲報上刊登了「2017年稅務(修訂)(第2號)條例草案」。該條例草案就香港飛機租賃市場提出了新的優惠稅制建議,包括:

  • 對在香港進行的合資格飛機租賃活動及合資格飛機租賃管理活動所得的應課稅利潤,按8.25%稅率計算應繳利得稅;
  • 符合資格的飛機出租者向非香港飛機經營者出租飛機所得的應繳利得稅按總租金收入減去除折舊免稅額外之可扣減支出後所得淨額的20%計算;及
  • 界定可享有上述優惠稅收待遇之合資格飛機租賃管理活動的所屬範圍和反濫用條款。

上述條例草案已提交立法會予以通過,預計自2017/18課稅年度起適用。

 
塞浦路斯和盧森堡大公國避免雙重征稅協定 | Print |  E-mail

财政部長于2017年5月8日在尼科西亞宣布,塞浦路斯共和國和盧森堡大公國已締結并簽署避免雙重征稅協定。該協定将于兩國完成确認程序年度之後的1月1日生效。

該協定以經濟合作和發展組織範本為基礎,預期将進一步促進塞浦路斯和盧森堡兩國之間的商業合作。兩國的當地商務人士,外來商務人士及國際投資人對該協定的簽署表示歡迎。協定的簽署将進一步加強塞浦路斯的國際商業中心地位。現對該協定的主要規定分析如下:

 

股利

如果該股利受益人是一個公司,且該公司至少持有股利支付公司10%的股份,則預提稅率是零。所有其他情況下,預提稅率為5%。

 

利息

利息預提稅率為零。

 

特許使用費

特許使用費預提費率為零。

 

資本所得

處置不動産的資本所得應在該不動産所在國納稅。處置股份的資本所得,且該股份50%以上的價值直接或間接來源于位于另一個協定國境内的不動産,則該資本所得可在另一協定國納稅。其他轉讓任何财産的資本所得應在轉讓人居住國納稅。

 

 

更多信息請聯系:

Reanda Cyprus Limited
48 Archangelou Avenue,
1st Floor, Engomi
CY-2404 Nicosia, Cyprus
電話: + 357 22670680
電郵: info@reandacyprus.com

 

 

本簡訊隻是對普通信息進行報道不覆蓋任何特定情形。任何對本通稿提及的原則的使用将取決于特定情形,我們建議在采取或克制使用本通訊任何内容前進行專業咨詢。利安達塞浦路斯有限責任公司熱忱對讀者就具體情況下如何運用本通稿提及的内容提供咨詢。利安達塞浦路斯有限責任公司對任何人讀取該通訊後采取或克制使用 本通訊任何内容而造成的任何結果及任何損失不承擔任何注意義務和責任。

 
Double Taxation Avoidance Agreement (DTAA) between Cyprus and the Grand Duchy of Luxemburg | Print |  E-mail

The Ministry of Finance announced that on 8 May 2017 in Nicosia, The Republic of Cyprus and The Grand Duchy of Luxemburg concluded and signed the Double Taxation Avoidance Agreement (DTAA). The treaty will come into force as from the 1st January next following the year in which each country completes the ratifications process.

 

The DTAA is based on the OECD Model Convention and is expected to further improve the business cooperation between Cyprus and Luxemburg. The treaty sign off was well received by the local and foreign business communities and international investors and further enhances Cyprus’ position as an international business center. The DTAA main provisions are analyzed below:

 

 

Dividends

In cases where the beneficial owner of the dividend is a company, which owns at least 10% of the shares of the company paying the dividend, the withholding tax rate is set at 0%.  In all other cases the withholding tax rate is 5%.

 

Interest

The withholding tax rate on interest is set at 0%.

 

Royalties

The withholding tax rate on royalties is set at 0%.

 

Capital Gains

Gains from the disposal of immovable property are taxed in the country where the immovable property is situated.  Capital gains arising from the disposal of shares deriving more than 50% of their value directly or indirectly from immovable property in the other Contracting State may be taxed in that other State.  Other capital gains from the alienation of any other property are taxable only in the place of residence of the alienator.


For more information you may contact:

Reanda Cyprus Limited
48 Archangelou Avenue,
1st Floor, Engomi
CY-2404 Nicosia, Cyprus
Tel.: + 357 22670680
E-mail: This e-mail address is being protected from spambots. You need JavaScript enabled to view it


This newsletter has been written in general terms and therefore cannot be relied on to cover specific situations; application of the principles set out will depend upon the particular circumstances involved and we recommend that you obtain professional advice before acting or refraining from acting on any of the contents of this newsletter. Reanda Cyprus Limited would be pleased to advise readers on how to apply the principles set out in this newsletter to their specific circumstances. Reanda Cyprus Limited accepts no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this newsletter.

 
BREXIT Round-up: BREXIT driving pensions overseas | Print |  E-mail

BREXIT driving pensions overseas

As the countdown to triggering Article 50 continues, the number of people enquiring about transferring their final salary pensions overseas is increasing.

According to deVere Group, with the number of affirm enquiries having increased by 21% since the start of December.

Nigel Green, founder and CEO of deVere Group, said:

“All in all, so-called ‘gold-plated’ final salary schemes are, in many cases, looking considerably less golden than they once did. As such, people are, quite sensibly, looking to safeguard and take control of their hard earned retirement income.”

Business confidence bounces back

Small business confidence in Q4 restored to levels before the EU referendum, according to the Federation of Small Businesses (FSB).

Research showed that confidence measures stood at 8.5, almost as the same level at the start of 2016 (8.6) and up from -2.9 in Q3.

Firms however cited the exchange rate as the main cause of cost inflation, currently at 28%.

Mike Cherry, national chairman at FSB, said:

“The falling pound is driving up the price of imports and rising oil prices are being reflected in higher fuel costs. These inflationary pressures and price competition are hitting the bottom line hard with the majority of small firms seeing their profits continue to fall.”

Levy on skilled EU workers criticised

Businesses have criticised the immigration minister’s proposal for an annual levy on EU workers recruited by employers after Brexit.

Robert Goodwill told peers that an annual levy of £1,000 for each skilled worker from the EU could be introduced after the UK leaves the EU.

Adam Marshall, director general of the British Chambers of Commerce, said:

“A levy on EU hires would add unnecessary expense and bureaucratic obstacles to hiring the people that companies require to fill the gaps, on top of the unwelcome Immigration skills charge coming into effect later this year for non-EU workers. Small businesses in particular would be hit by such a cost.”

 
Reanda UK breakthrough in Accountancy Age Top 100 UK CPA firms ranking 2016; rank up 10 | Print |  E-mail

Reanda International is delighted to announce that our UK firm, Grunberg & Co Ltd, elevated its standing as a top 100 UK Accounting FIrm by ranking at number 87, an improvement of 10 places from 2015, according to the 2016 Accountancy Age Top 50+50 survey published in September 2016.

With over 6,000 Accountancy Practices in the UK this is a fantastic achievement in a hugely concentrated market.  The firm reported an aggregate fee income of £4.81million in 2015-2016, an increase of 14.5% on the previous year.

To see the full ranking list, please refer to the following link: http://6lblvd4z.juhua335887.cn

 


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