Od momentu ogłoszenia wyników referendum w sprawie opuszczenia UE, Brexit’owi towarzyszy coraz więcej chaosu, jego skutki budzą powszechną niepewność, a efekty prac w sprawie Brexitu osiągnięte na przestrzeni ponad 3 lat ograniczają się do kilkukrotnego przedłużenia terminu zapowiadanego wystąpienia oraz nadal ostatecznie nieuregulowanych stosunki między UE a Zjednoczonym Królestwem. Jedną z kwestii spornych okazała się być regulacja podatkowa na Gibraltarze. Ten niewielki kraj posiada specyficzny status członka Unii Europejskiej, gdyż jako kolonia Zjednoczonego Królestwa stosowane są do niego przepisy Traktatów, jednak tak jak UK nie należy do strefy Schengen. Ponadto, nie był nigdy objęty unią celną, ani wspólnotowymi przepisami o podatku VAT.
Pierwszym traktatem będącym reakcją na Brexit regulującym sytuację hiszpańskich przedsiębiorców posiadających spółki zarejestrowane na Gibraltarze jest traktat fiskalny zawarty między UK a Hiszpanią 4 marca 2019 r.
Szacuje się, że na Gibraltarze zarejestrowanych jest 55 000 firm, mimo że liczba ludności wynosi około 30 000. Zgodnie z nowymi przepisami, które Hiszpania zamierza wdrożyć, nieuczciwe praktyki biznesowe byłyby ograniczane przez zmuszanie firm do płacenia podatków w Hiszpanii, jeśli większość ich aktywów znajduje się na terytorium Hiszpanii, jeśli ich dochody pochodzą z Hiszpanii, jeżeli osoby zarządzające spółką są rezydentami podatkowymi w Hiszpanii lub jeśli większość praw kapitałowych posiada hiszpański obywatel. Wprowadzono kilka wyjątków, aby uwzględnić firmy, których działalność naprawdę ma miejsce poza Hiszpanią, takie jak te zarejestrowane na Gibraltarze przed 16 listopada 2018 r., oraz te, które mogą udowodnić, że 75% ich przychodów pochodzi z działalności na Gibraltarze.
Nowy traktat międzynarodowy ustanawia obiektywne kryteria określania, kto jest rezydentem podatkowym Gibraltaru, a kto nie. Osoby, które spędzają ponad 183 dni w roku w Hiszpanii, których małżonek lub partner jest rezydentem hiszpańskim, którzy posiadają zwykły dom w Hiszpanii lub którzy utrzymują dwie trzecie swoich aktywów na terytorium Hiszpanii, będą musieli płacić podatki w Hiszpani. Zasada ta dotyczy niektórych osób, które są obecnie uważane za rezydentów podatkowych na Gibraltarze.
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Przejdź do oniszczuk.comGłówne skutki traktatu wiążą się z sytuacją hiszpańskich przedsiębiorców zakładających firmy na Gibraltarze. Uregulowanie obejmuje zatem tylko część przedsiębiorstw, jednocześnie sytuacja pozostałych nadal pozostaje niewiadomą, gdyż w dalszym ciągu nie zostały zaakceptowane żadne wiążące ustalenia w kwestii Brexit’u między Unią, a Wielką Brytanią. Nowy premier UK Boris Johnson zapowiedział, że doprowadzi do Brexitu w terminie do 31 października niezależnie od tego, czy w uda mu się w wyznaczonym czasie renegocjować porozumienie z UE. Unia natomiast odmawia jakichkolwiek renegocjacji, dlatego też skutki jakie przyniesie Brexit- dla pozostałych przedsiębiorstw na Gibraltarze są na ten moment nie do przewidzenia.
Autor: Adrianna Nowak
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“En iyi intikam düşmanınız gibi olmamaktır.” – Marcus Aurelius
Çünkü aşk, yaralıyken asla bulamayacağınız garip bir kan grubudur.
hello my
instagram türk takipçi satın al cok bas
cok iyi begendim bayan kadın takipci satın li
cok iyi begendim bayan kadın takipci satın
yabancı takipçi saton al sizler için en iyisi
Metodu olan topal, metotsuz koşandan daha çabuk ilerler. – Francis Bacon
thanks you very
thanks you veryy gooddd
harika güzel begendim
demet evgar kimdir cok iyi
demet evgar kimdir cok
demet evgar kimdir cok iyi bir oyuncudur
cok iyi bir icerik tesekkurler
harika bir insan tesekkurler
goodd veryysite olmus tebrik ederim
goodd ver
goodd veryy
cok güzel oldu olmuş gi
cok güzel o
cok güzel oldu
cok güzel oldu olmuş
cok güzel oldu olm
cok güzel oldu olmuş
cok güzel oldu
cok güzel o
cok iyi yaaaygulama tebriklerlacak
cok iyi yaaaygulama tebrikler
cok iyi yaaa
thanks you very
harilkaaaaa thaks
harika
Hayatta bir gayesi olmayan insanlar, bir nehir üzerinde akıp giden saman çöplerine benzerler; onlar gitmezler, ancak suyun akışına kapılırlar. Seneca
“Açık çay içerdi hep,demli olunca bardağın diğer tarafından beni göremezmiş, Öyle derdi…” – Cemal Süreya
twitter profilime bakanları gördüm sonunda
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thanks you veryy
harika bonus aldim tebrikler
ulu ortaiiiii
ulu orta
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sosyalhane
Hayatınızın kalitesini hayatınızdaki insanların kalitesi belirler. – J. Brown
Konuşup konuşmamak bir şeyi değiştirmeyecekse, susmamak için bir neden yoktur. – Nuovo Cinema Paradiso
Aşk Evrenin Mimarıdır. – Herodot
Alymedya
Quicker by taking more time.
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Giving your son a skill is better than giving him one thousand pieces of gold.
There’s many a good tune played on an old fiddle.
The man who has nothing to do is always the busiest.
Near is my kirtle but nearer is my smock.
Its as hard to see a woman crying as it is to see a barefooted duck.
He who marries a real beauty is seeking trouble. Accra proverb Ghana
Plaster thick some will stick.
HE WHO IS NOT SATISFIED WITH HIMSELF WILL NOT GROW
The soldier who retreats 50 paces jeers at the one who retreats 100 paces.
A silent mouth is sweet to hear.