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。

 
塞浦路斯和卢森堡大公国避免双重征税协定 | Print |  E-mail

财政部长于2017年5月8日在尼科西亚宣布,塞浦路斯共和国和卢森堡大公国已缔结并签署避免双重征税协定。该协定将于两国完成确认程序年度之后的1月1日生效。

该协定以经济合作和发展组织范本为基础,预期将进一步促进塞浦路斯和卢森堡两国之间的商业合作。两国的当地商务人士,外来商务人士及国际投资人对该协定的签署表示欢迎。协定的签署将进一步加强塞浦路斯的国际商业中心地位。现对该协定的主要规定分析如下:

 

股利

如果该股利受益人是一个公司,且该公司至少持有股利支付公司10%的股份,则预提税率是零。所有其他情况下,预提税率为5%。

 

利息

利息预提税率为零。

 

特许使用费

特许使用费预提费率为零。

 

资本所得

处置不动产的资本所得应在该不动产所在国纳税。处置股份的资本所得,且该股份50%以上的价值直接或间接来源于位于另一个协定国境内的不动产,则该资本所得可在另一协定国纳税。其他转让任何财产的资本所得应在转让人居住国纳税。

 

 

更多信息请联系:

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

 

 

本简讯只是对普通信息进行报道不覆盖任何特定情形。任何对本通稿提及的原则的使用将取决于特定情形,我们建议在采取或克制使用本通讯任何内容前进行专业咨询。利安达塞浦路斯有限责任公司热忱对读者就具体情况下如何运用本通稿提及的内容提供咨询。利安达塞浦路斯有限责任公司对任何人读取该通讯后采取或克制使用 本通讯任何内容而造成的任何结果及任何损失不承担任何注意义务和责任。

 
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: https://www.accountancyage.com/static/top50-this-year

 


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