ПОЛЕЗНАЯ ИНФОРМАЦИЯ
Дополнения к договору об избежании двойного налогообложения между Россией и Кипром
16 апреля 2009 Россия и Кипр начали работу над соглашением об избежании двойного налогообложения между двумя странами с целью исключить Кипр из российского налогового «черного» списка. Протокол был подписан министром финансов Кипра Харилаосом Ставракисом и директором Департамента по налогам и таможенным сборам при Российском Министерстве Финансов Ильей Тюриным. Ожидается, что данный протокол будет ратифицирован обеими странами в 2009 и вступит в силу с 1 января 2010. Прорыв в этом вопросе был достигнут после того, как Кипр принял новое законодательство относительно упрощения обмена информацией между компетентными органами обеих стран. Кроме того, протокол пересматривает нескольких положений договора, что повлияет на все российско-кипрские корпоративные структуры, используемые для инвестирования в недвижимость, совместные предприятия и т.п.
Дивиденды, проценты и отчисления
Положение о 0 ставке налога на проценты и отчисления не было изменено. По дивидендам ставка налога в 5% и 10 % осталась прежней. Изменение коснулось только минимального капитала компании, который теперь должен составлять 100 000 евро, а не 100 000 долларов, как это было ранее. Определения дивидендов и процентов были изменены согласно новому Договору ОЭСР. По нему, российские налоговые органы могут применять положения о «тонкой капитализации», благодаря чему чрезмерные процентные выплаты могут рассматриваться в качестве дивидендов, что, в свою очередь, означает освобождение от уплаты налога.
Отмена освобождения от налогообложения на доходы с капитала для компаний, владеющих недвижимостью
В настоящий момент договор о двойном налогообложении предусматривает, что все доходы с капитала, полученные кипрским акционером путем продажи акций в российском дочернем предприятии, освобождаются от налогообложения в России, вне зависимости от того, владеет ли это дочернее предприятие недвижимостью на территории Российской Федерации или нет. По местному кипрскому законодательству такие доходы также не облагаются налогом. Статья 7 нового протокола предусматривает, что доходы, полученные резидентом одной из двух данных стран путем продажи акций компании, более 50% имущества которой составляет недвижимость, находящаяся на территории другой страны, могут подлежать налогообложению в этой стране. Планируется, что данное положение вступит в силу спустя 4 года после ратификации протокола, т.е. в 2014.
Ограничение по прибылям
В протокол было включено положение об ограничениях на прибыли с целью предупреждения возможного использования договора о двойном налогообложении уже существующими или вновь зарегистрированными компаниями для получения налоговых выгод. Однако данные ограничения не относятся к российским и кипрским компаниям, т.е. данное положение нацелено на компании, зарегистрированные в иных юрисдикциях, но которые являются резидентами Кипра, осуществляя контроль и управление на его территории.
Обмен информацией Статья 26 протокола об обмене информацией предусматривает следующее:
- обмен информацией касается не только налогов, указанных в договоре о двойном налогообложении, но также и всех прочих налогов (например. НДС)
- банковская тайна не является основанием для отказа в обмене информацией с компетентными органами обеих стран
- тот факт, что запрашиваемая информация может не касаться непосредственно налоговых вопросов, не является основанием для отказа в обмене информацией по компании между компетентными органами обеих стран.
Постоянное расположение компании
Считается, что оно находится в России,
- если физ. Лицо — сотрудник компании находится на ее территории более 183 дней в течение 12 месяцев, и более 50% чистого дохода от основной деятельности компании также получаются на ее территории
- если физ. лицо пребывает на территории Росси в совокупности более 183 подряд в течение 12 месяцев, и ведет деятельность компании или выполняет связанные с этим действия на территории России
- в результате, если иностранная компания имеет свое постоянное месторасположение на территории РФ, она подвергается 15% налогообложению по дивидендам. Кроме того, российские налоги могут применяться и к другим пассивам, например к процентам, при том, что данный доход получается зарубежной компанией из российского источника и относится к ее представительству, расположенному на территории России.
Для того, чтобы данные поправки вступили в силу, Россия и Кипр должны ратифицировать протокол, согласно своим местным законодательствам. Клиентам, на чей бизнес новые поправки могут повлиять, рекомендуется предпринять необходимые действия с целью предотвратить негативные последствия ратификации нового договора.
longer term and it’s time and energy to be at liberty. I’ve learn this publish of course, if I might just I wish to counsel you some
attention-grabbing issues or suggestions. Perhaps you could write subsequent articles referring to this informative article.
I want to learn even more things about it!
web site, it includes useful Information.
keep up posting these articles or reviews. hipaydaybye loans
lender hipaydaybye loans
from you in the future also. In reality, your creative writing abilities has encouraged me to have my very own blog now 😉
was browsing on Google for something else, Regardless I am here now and would just like to say thanks for a marvelous post and a all round exciting blog (I also
love the theme/design), I don’t have time to go through it all at the moment
but I have saved it and also added your RSS feeds, so when I
have time I will be back to read a lot more, Please do keep up the great work.
neatly-favored than you may be right now. You’re so intelligent.
You understand therefore considerably in terms of this matter,
produced me in my opinion imagine it from numerous varied
angles. Its like men and women are not involved except it is one
thing to accomplish with Woman gaga! Your own stuffs great.
Always deal with it up!
loading? I’m trying to figure out if its a problem on my end
or if it’s the blog. Any feedback would be greatly appreciated.
which gives these kinds of information in quality?
Any sure?
Thank you for posting when you’ve got the
opportunity, Guess I’ll just book mark this site.
Exploring in Yahoo I ultimately stumbled upon this web site.
I needed. I such a lot surely will make certain to do not fail to
remember this web site and give it a glance regularly.
and wished to mention that I have really loved surfing around your blog posts.
After all I will be subscribing for your rss feed and I’m hoping you write again soon!
thanks.
web page dailly and take fastidious data from here everyday.
read!! I definitely loved every little bit of it and i also have
you bookmarked to look at new things in your web site.
pleasant, thats why i have read it fully
any problems of plagorism or copyright violation? My blog has a
lot of exclusive content I’ve either written myself or outsourced
but it appears a lot of it is popping it up all over the internet without my
agreement. Do you know any methods to help prevent content from being stolen? I’d definitely appreciate it.
awesome headline? I am not suggesting your information isn’t solid., but what if you added a
post title that grabbed folk’s attention? I mean Дополнения
к договору между Россией и Кипром — Полезная
инфориация is a little plain. You should glance at
Yahoo’s home page and watch how they create post titles to get viewers to click.
You might add a related video or a related pic or two to
get readers interested about what you’ve got to say. In my
opinion, it might bring your posts a little livelier.
any problems of plagorism or copyright infringement?
My site has a lot of unique content I’ve either written myself or outsourced but
it seems a lot of it is popping it up all over the internet without my authorization. Do
you know any solutions to help protect against content from being
stolen? I’d genuinely appreciate it.
I am looking ahead to your next put up, I’ll try to get the cling of it!
for a weblog website? The account helped me a acceptable deal.
I have been a little bit familiar of this your broadcast
offered bright transparent concept
of valuable data, thanks for providing such statistics.
you have any tips on how to get listed in Yahoo News?
get there! Thanks
because if like to read it next my friends will
too.
to and you’re just too excellent. I actually like what you have acquired
here, certainly like what you’re stating and the way in which you say it.
You make it enjoyable and you still take care of to keep it sensible.
I can not wait to read much more from you. This is really a great website.
though you relied on the video to make your point. You clearly know what youre talking about,
why waste your intelligence on just posting videos to your site when you could be giving us something informative to read?
You’re incredible! Thanks!
completely, but this article offers fastidious understanding yet.
I like all the points you’ve made.
your weblog. You have some really good articles and I feel I
would be a good asset. If you ever want to take some of the load off, I’d love to write some material
for your blog in exchange for a link back to mine. Please
shoot me an email if interested. Regards!
Keep up the good writing.
to the blogosphere. Short but very accurate info…
Thank you for sharing this one. A must read post!
this info for my mission.
I’m experiencing some minor security issues with my latest website and I’d like
to find something more risk-free. Do you have any solutions?
When I look at your blog in Chrome, it looks fine but
when opening in Internet Explorer, it has some overlapping.
I just wanted to give you a quick heads up! Other then that, awesome blog!
Look advanced to far added agreeable from you! However, how could we communicate?
I’ve a presentation subsequent week, and I’m at the look for such information.
by accident (stumbleupon). I have book-marked it for later!
I had a quick question which I’d like to ask if you don’t mind.
I was interested to find out how you center yourself and clear your head prior to writing.
I’ve had a tough time clearing my mind in getting my thoughts
out there. I truly do take pleasure in writing but it just seems like the first 10 to
15 minutes are wasted simply just trying to figure out how to begin. Any ideas or tips?
Thank you!
host are you using? Can I get your affiliate link
to your host? I wish my web site loaded up
as quickly as yours lol
internet viewers, its really really fastidious post on building up new webpage.
to manually code with HTML. I’m starting a blog soon but have no
coding knowledge so I wanted to get guidance from someone with experience.
Any help would be enormously appreciated!
else could I get that type of info written in such a perfect approach?
out for such information.
added- checkbox and now each time a comment is added I recieve 4 emails
with the same comment. Perhaps there is a way you
can remove me from that service? Appreciate it!
as well..
anywhere, when i read this paragraph i thought i could also make comment due to this sensible paragraph.
me to try and do so! Your writing taste has been surprised me.
Thank you, very great post.
up.
how to do blogging and site-building.
I am impressed! Extremely useful info specifically the
last part 🙂 I care for such info a lot. I was seeking this certain info for a long time.
Thank you and good luck.
I have a blog based on the same topics you discuss and would love to have you share some stories/information. I
know my visitors would value your work. If you’re even remotely interested,
feel free to shoot me an email.
Did you create this amazing site yourself? Please reply back as I’m attempting to create my own personal blog and
would like to learn where you got this from or just what the theme is called.
Many thanks!
A design like yours with a few simple tweeks would
really make my blog shine. Please let me know where you got your design. With
thanks
Brief but very precise info… Appreciate your sharing this one.
A must read article!
up.
I have discovered It absolutely helpful and it has helped me out
loads. I’m hoping to contribute & help different customers like its helped me.
Great job.
you happen to be a great author.I will make certain to bookmark your blog and definitely
will come back very soon. I want to encourage that you continue
your great work, have a nice evening!
Bookmarked. Kindly additionally discuss with my site =).
We will have a link trade arrangement between us
Keep up the amazing works guys I’ve added you guys to
my blogroll.
My weblog looks weird when browsing from my iphone 4.
I’m trying to find a template or plugin that might be able to correct this problem.
If you have any suggestions, please share. Appreciate it!
I don’t know who you are but certainly you are going to a famous blogger if you are not already 😉 Cheers!
where I could locate a captcha plugin for my comment form?
trouble finding one? Thanks a lot!
has aided me out loads. I’m hoping to contribute
& assist other users like its aided me. Great job.
internet for that purpose, and take the most up-to-date news.
you wrote the book in it or something. I think that you could do with a few pics to drive the message
home a bit, but other than that, this is wonderful
blog. A fantastic read. I’ll certainly be back.
you knew where I could get a captcha plugin for my comment form?
I’m using the same blog platform as yours and I’m
having problems finding one? Thanks a lot!
which helped me. Thanks!
be shared across the web. Shame on the seek engines for not
positioning this submit higher! Come on over and seek advice
from my site . Thanks =)
A lot of times it’s difficult to get that «perfect balance» between usability and visual appearance.
I must say that you’ve done a amazing job with this.
Also, the blog loads super quick for me on Chrome. Outstanding Blog!
need some guidance from an established blog.
Is it very hard to set up your own blog? I’m not very techincal but I
can figure things out pretty fast. I’m thinking
about creating my own but I’m not sure where to start.
propose him/her to visit this webpage, Keep up the fastidious job.
I’ll bookmark your blog and check again here regularly.
I’m quite sure I’ll learn lots of new stuff right here!
Good luck for the next!
someone to do it for you? Plz respond as I’m looking
to design my own blog and would like to know where u got this from.
many thanks
The clarity in your post is just great and i could assume you are an expert
on this subject. Fine with your permission allow me to grab your feed to keep updated with forthcoming post.
Thanks a million and please carry on the rewarding work.
and i was just curious if you get a lot of spam comments?
If so how do you protect against it, any plugin or anything you can recommend?
I get so much lately it’s driving me insane so any help is very
much appreciated.
about this, such as you wrote the ebook in it or something.
that, this is great blog. A fantastic read. I will certainly be back.
truly helpful & it helped me out much. I am hoping to give something again and
help others like you helped me.
This is the very first time I frequented your web page and to this point?
I amazed with the research you made to create this particular
post extraordinary. Excellent activity!
stuff! present here at this website, thanks admin of this
web page.
this web page and now this time I am browsing this web site and reading very informative
articles or reviews at this place.
was wondering if blogs use WYSIWYG editors or if you have to manually code with HTML.
experience. Any help would be enormously appreciated!
ahead and give you a shout out from Huffman Texas!
suppose its ok to use some of your ideas!!
that I get in fact enjoyed account your blog posts.
Any way I’ll be subscribing to your augment and even I achievement you access consistently quickly.
i thought i could also create comment due to this sensible piece of writing.
what I wrote and say, I’m thoroughly enjoying your blog. I too am
an aspiring blog writer but I’m still new to the whole thing.
Do you have any helpful hints for rookie blog writers? I’d really appreciate it.
the usual information an individual supply for
your visitors? Is gonna be back continuously to check out new posts
When I look at your blog in Safari, it looks fine but when opening in Internet Explorer, it has some overlapping.
This post actually made my day. You can not imagine just how much time I
had spent for this information! Thanks!
happy. I have read this post and if I could I want to suggest you few interesting things
or suggestions. Perhaps you can write next articles referring to
this article. I wish to read more things about it!
taking a look for. You’ve ended my four day lengthy hunt!
God Bless you man. Have a great day. Bye
I’ve truly loved browsing your blog posts. In any case I will be subscribing on your rss feed
and I hope you write again very soon!
suppose you composed a catchier title? I am not suggesting your information isn’t solid., however what if you added something that grabbed people’s attention? I mean Дополнения к договору между Россией и Кипром — Полезная инфориация is kinda plain. You should glance at Yahoo’s
home page and see how they create news titles to get people interested.
You might add a video or a picture or two to grab people interested about
what you’ve written. Just my opinion, it would bring your
posts a little bit more interesting.
Very useful info particularly the last part 🙂 I care for such info much.
I was looking for this certain information for a very long time.
Thank you and best of luck.
I did however expertise several technical issues
using this web site, as I experienced to reload the site many
times previous to I could get it to load properly.
I had been wondering if your web host is OK?
Not that I am complaining, but sluggish loading instances times will sometimes affect
your placement in google and could damage your high-quality score if advertising and marketing with Adwords.
Well I’m adding this RSS to my email and can look out
for a lot more of your respective intriguing content.
Ensure that you update this again very soon.
Whenever I look at your web site in Safari, it looks fine
but when opening in IE, it has some overlapping issues.
I just wanted to provide you with a quick heads up! Apart from that,
excellent site!
is required to get set up? I’m assuming having a blog like yours would cost
a pretty penny? I’m not very web savvy so I’m not 100% sure.
Any tips or advice would be greatly appreciated.
Thanks
Keep writing!
It’s always interesting to read content from other writers and use a little something from other websites.
Extremely useful info specifically the last part 🙂 I care for such information much.
even a blog from start to end.
well as with the layout on your weblog. Is that this a paid theme or did you customize it yourself?
Either way keep up the nice high quality writing, it’s rare to see a great blog
like this one these days..
articles? I mean, what you say is fundamental and everything.
Nevertheless think of if you added some
great visuals or video clips to give your posts more, «pop»!
Your content is excellent but with pics and clips, this site
could certainly be one of the most beneficial in its niche.
Fantastic blog!