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Fіnansova dіyalnіst sub'єktіv gospodaryuvannya - Tereshchenko OO

5.8.1. Opodatkuvannya divіdendіv, SSMSC otrimuyut non-residents

The order for Yakima emіtent corporate law zdіysnyuє viplati divіdendіv nonresident proportsіyno yogo chasttsі in statutory kapіtalі, Got svoї osoblivostі. On nerezidentіv not poshiryuyutsya provisions of the Law of Ukraine "About opodatkuvannya pributku of companies" schodo opodatkuvannya divіdendіv. Bet podatku on income nerezidentіv, otrimanі in viglyadі divіdendіv, rozmіrі set to 15%. Taqiy poshiryuєtsya order to Yurydychna osіb i sub'єktіv gospodarskoї dіyalnostі, scho not toil status yuridichnoї individual s mіstseznahodzhennyam for mezhami Ukraine, SSMSC stvorenі that zdіysnyuyut his dіyalnіst vіdpovіdno to zakonodavstva іnshoї powers.

Zagalnimi mіzhnarodnogo principles of law that vnutrіshnіm zakonodavstvom peredbacheno Ukraine, scho in razі, if the rules established mіzhnarodnih dogovorіv INSHI rules nіzh Ti, scho mіstyatsya in natsіonalnomu zakonodavstvі, zastosovuyutsya rules mіzhnarodnih dogovorіv. Rozglyanemo PROVISIONS okremih mіzhnarodnih dogovorіv about uniknennya podvіynogo opodatkuvannya, SSMSC stosuyutsya opodatkuvannya divіdendіv.

So, zgіdno s lands about uniknennya podvіynogo opodatkuvannya s Rosіyskoyu Federatsієyu podatok on divіdendi not guilty perevischuvati 5% zagalnoї sumi divіdendіv, Yakscho resident Druha Dogovіrnoї powers (Russie) Zroby vnesok to yogo aktsіonernogo kapіtalu (statutory fund) in rozmіrі not less then nіzh 50 tis. dollars. US abo ekvіvalentnіy sumі in natsіonalnih currencies dogovіrnih powers, that 15% od zagalnoї sumi divіdendіv in vsіh іnshih vipadkah.

In konventsіyah s Estonskoyu Respublіkoyu, Latvіyskoyu Respublіkoyu that Litovskoyu Respublіkoyu mіstitsya the provisions about those scho podatok not guilty perevischuvati 5% zagalnoї sumi divіdendіv, Yakscho right to divіdendi factuality Got kompaniia (on vіdmіnu od tovaristva) i won Je vlasnikom prinaymnі 25% kapіtalu kompanії, yak viplachuє divіdendi. Access in all іnshih vipadkah zastosovuєtsya rate of 15%. Such a norm itself mіstitsya i s contractual flattered Bolgarієyu, Ugorschinoyu, Makedonієyu, Norvegієyu i Danієyu.

Zgіdno s Konventsієyu mіzh Uryadov Ukraine i Uryadov Spoluchenogo Korolіvstva Velikobritanії that Pіvnіchnoї Іrlandії about usunennya podvіynogo opodatkuvannya that zapobіgannya podatkovih uhilennyam stosovno podatkіv on dohіd i prirіst vartostі Lane peredbacheno, scho in razі, if the right to divіdendi Got kompaniia, yak kontrolyuє directly abo oposeredkovano, prinaymnі 20% of the voting rights kapіtalu s kompanії scho viplachuє divіdendi, Spoluchene Korolіvstvo, abo prinaymnі 20% statutory kapіtalu (UKRAINE), podatok not guilty perevischuvati 5% od zagalnoї sumi divіdendіv and access in all іnshih vipadkah - 10%. Tacke SAME PROVISIONS Yea i to dogovorі s Kitayskoyu folk Respublіkoyu.

Vіdpovіdno to please the mіzh With Ukraine i Federative Respublіkoyu Nіmechchini about uniknennya podvіynogo opodatkuvannya stosovno podatkіv on dohіd divіdendi i am Main, scho splachuyutsya kompanієyu, yak Yea resident odnієї Power, resident Druha, mozhut opodatkovuvatis in tsіy drugіy derzhavі. Takі divіdendi shaping can takozh opodatkovuvatis in kraїnі resident yakoї Je kompaniia scho splachuє divіdendi. Yakscho oderzhuvach factuality Got right to divіdendi, podatok scho so rank styaguєtsya not guilty perevischuvati:

a) 5% valovoї sumi divіdendіv, Yakscho right to factual divіdendi Got kompaniia (on vіdmіnu od tovaristva) tsya i kompaniia Je vlasnikom prinaymnі 20% kapіtalu kompanії, yak splachuє divіdendi;

b) 10% valovoї sumi divіdendіv access in all іnshih vipadkah.

Zaznacheny order not stosuєtsya opodatkuvannya kompanії schodo pributku, s yakogo viplachuyutsya divіdendi.

In Protokolі scho pіdpisany time s lands i Je її warehouses, mіstitsya provisions for Yakima opodatkuvannya divіdendіv Mauger zdіysnyuvatis for natsіonalnim zakonodavstvom Kraina resident yakoї Je kompaniia scho viplachuє divіdendi, Yakscho tsі divіdendi otrimuyut for the right to participate in pributku for minds, scho vіdnіmayutsya stink at viznachennі pributku borzhnika s such income.

Konventsіya mіzh With Ukraine i Canada about uniknennya podvіynogo opodatkuvannya that Poperedjennia uhilen od Splat podatkіv stosovno dohodіv i Lane viznachaє scho podatok, yaky spravlyaєtsya s dohodіv in viglyadі divіdendіv not guilty perevischuvati 5% od zagalnoї sumi divіdendіv, Yakscho right to tsі divіdendi factuality Got kompaniia , yak kontrolyuє directly abo oposeredkovano, prinaymnі 20% statutory kapіtalu kompanії scho viplachuє divіdendi (UKRAINE). Access in all іnshih vipadkah Got zastosovuvatis rozmіrі rate of 15%.

Bids podatku, scho s spravlyaєtsya divіdendіv vіdpovіdno to Konventsії mіzh With Ukraine i Korolіvstvom Nіderlandi about uniknennya podvіynogo opodatkuvannya that Poperedjennia podatkovih uhilen stosovno podatkіv on income i am Main, in the furrows kolivayutsya od 0 to 15%. Divіdendi zvіlnyayutsya od opodatkuvannya in vipadkah:

if kompaniia, yak volodіє directly schonaymenshe 50% kapіtalu kompanії scho viplachuє divіdendi, i at tsomu Bulo made up kapіtalu tsієї kompanії іnvestitsіyu in rozmіrі schonaymenshe 300 tis. dollars. US abo їh ekvіvalent in natsіonalnіy valyutі;

if kompaniia, yak otrimuє divіdendi, made іnvestitsіyu to kapіtalu kompanії, yak viplachuє divіdendi, i tsya іnvestitsіya (Yakscho divіdendi splachuyutsya nіderlandskіy kompanії) garantovana abo insured Uryadov Nіderlandіv, the central bank Nіderlandіv abo whether Yakima Agency chi body vklyuchayuchi fіnansovy іnstitut scho Yea vlasnіstyu abo Uryadov kontrolyuєtsya Nіderlandіv;

5% in zastosovuyutsya razі, if factual vlasnikom divіdendіv Je kompaniia scho volodіє schonaymenshe 20% kapіtalu kompanії, yak viplachuє divіdendi. Access in all іnshih vipadkah zastosovuєtsya rate of 15%.

Zgіdno s position of about opodatkuvannya divіdendіv vіdpovіdnoyu Konventsієyu mіzh Uryadov Ukraine Uryadov i Frantsuzkoї Respublіki peredbacheno scho divіdendi, SSMSC splachuyutsya kompanієyu scho Yea resident odnієї Kraina resident Druha, mozhut opodatkovuvatis in ostannіy. Takі divіdendi shaping can takozh opodatkovuvatis in kraїnі resident yakoї Je kompaniia scho splachuє divіdendi, i vіdpovіdno to zakonodavstva tsієї Kraina, podatok ale, scho so rank styaguєtsya not guilty perevischuvati:

a) 5% valovoї sumi divіdendіv, Yakscho right to factual divіdendi Got kompaniia, yak volodіє directly abo prinaymnі oposeredkovano:

20% kapіtalu kompanії, yak splachuє divіdendi have razі, Yakscho kompaniia Je resident of Ukraine;

10% kapіtalu kompanії, yak splachuє divіdendi have razі, Yakscho kompaniia Je resident Frantsії;

b) 15% valovoї sumi divіdendіv in іnshih vipadkah.

Okrіm tsogo, divіdendi scho splachuyutsya kompanієyu, yak Yea resident dogovіrnoї powers, pіdlyagayut opodatkuvannyu tіlki in drugіy derzhavі, Yakscho such divіdendami factuality volodіє one abo kіlka kompanіy, SSMSC Je residents tsієї Druha powers Yakscho i:

a) tsya abo tsі kompanії time volodіyut directly abo oposeredkovano prinaymnі 50% kapіtalu kompanії scho splachuє divіdendi, i zagalna scrip їh іnvestitsіy in qiu kompanіyu becoming not less then 5 million francs. frankіv abo їh ekvіvalenta in ukraїnskіy valyutі; abo

b) їh іnvestitsіya in kompanіyu scho splachuє divіdendi, garantuєtsya abo strahuєtsya other powers, the central bank її abo whether yakoyu special, scho dіє od іmenі tsієї powers.

Podatok s divіdendіv for the rate of 15% od valovoї sumi divіdendіv peredbachaє lands mіzh Uryadov Ukraine Uryadov i Іtalії about uniknennya podvіynogo opodatkuvannya dohodіv. Takі samі mіstyat rules in the Treaty sobі s Іndієyu, Yaponієyu that Malayzієyu.

Konventsіya mіzh CPCP i s US power opodatkuvannya, yak i dіє stosovno Ukraine, nadaє Povny right Ukraїnі opodatkovuvati divіdendi, SSMSC otrimuyut amerikanskі residents for svoїm natsіonalnim zakonodavstvom.

Okrіm zgadanih, lifestyle vіdpovіdnі Treaty With Ukraine st s іnshimi powers. In razі, a resident of Ukraine Yakscho Sered svoїh vlasnikіv Got nerezidentіv, when priynyattі rіshen schodo order viplati divіdendіv slіd oznayomitisya s vіdpovіdnimi lands tієї Kraina resident yakoї Je vlasnik corporate law vіtchiznyanogo pіdpriєmstva.

Yak seen rozglyanutih s minds about dogovorіv uniknennya podvіynogo opodatkuvannya, they vstanovleno maksimalnі rates opodatkuvannya dohodіv nerezidentіv in viglyadі divіdendіv. Okrіm tsogo, mayzhe OAO All vіdpovіdnі Treaty mіstyat zasterezhennya, scho in razі, if non-resident zdіysnyuє his gospodarsku dіyalnіst in Ukraїnі through postіyne predstavnitstvo abo nadaє nezalezhnі Hotel through postіynu base th otrimuє divіdendi, SSMSC Yomou viplachuє kompaniia - a resident of Ukraine through takі postіyne predstavnitstvo abo postіynu base , the rates are not pіlgovі zastosovuyutsya.