НОВОСТИ БИЗНЕСА
2014
Недавно были внесены поправки в правила по обмену информацией при ведении бухгалтерского учета на БВО. На заседании законодательного собрания БВО было приняло два важных законодательных акта. В первом части были внесены поправки в Акт БВО 2003 года «О взаимной правовой помощи по налоговым вопросам» (the Mutual Legal Assistance Tax Matters Act, 2003). Во втором — поправки в Закон о партнерстве 2006 года (Partnership Act 2006), согласно которых компании на БВО должны предоставлять учетную документацию по первому требованию.
Поправка к закону в акт БВО 2003 года «О взаимной правовой помощи по налоговым вопросам» и к «Закону о партнерстве 2006 года»:
К закону были добавленны следующие пункты:
- расширить сферу предоставления взаимной правовой помощи, и
- предоставить коммерческим организациям на БВО пояснения о том, какой тип «учета и документации» следует вести.
Вторая поправка была выглядит следующим образом: «документация и основная документация» включает счета в отношении:
- всех денежных сумм, полученных и израсходованных компанией и правоотношений, в отношении которых осуществляются процедуры прихода и расхода;
- всех сделок купли-продажи товаров компанией; и
- активов и обязательств компании».
В связи с этими поправками в дальнейшем можно будет автоматически и свободно обмениваться информацией в юрисдикции в дополнение к обмену информацией по запросу, что упростит реализацию FATCA соглашений с США и Великобританией.
Аналогичная поправка была принята в разделе 81 «Закона о партнерстве 2006 года» с изменениями, внесенными в 2012 году. С внесением данной поправки можно разрешить спорный вопрос касательно типа учета и документации, которые должны вести товарищества с ограниченной ответственностью. Поэтому подобная поправка была внесена в закон для урегулирования данного изменения.
Конвенция о взаимной административной помощи в сфере налоговых правоотношений:
В настоящее время насчитывается более 60 партнеров по обмену информацией а также появилась возможность принимать запросы о предоставлении информации каждому из них. Однако если в Юрисдикции на БВО предпочтут автоматически обмениваться информацией с отдельной партнерской юрисдикцией, необходимо будет заключить индивидуальные двусторонние договора с компетентными органами власти. На конвенции был также представлен многосторонний договор с компетентными органами власти (Competent Authority Agreement (CAA)), а это значит, что если на БВО подпишут данный многосторонний договор, обмен информацией будет осуществляться полностью автоматически с любой юрисдикцией, с которой будет заключен данный многосторонний договор. На этом этапе правительство заинтересовано в большей мере в заключении двухсторонних договоров с компетентными органами власти, поскольку таким образом на БВО можно будет определить с кем конкретно осуществляется автоматический обмен информацией.
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