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evrokavSiris da saerTaSoriso sagadasaxado samarTali

evrokavSiris da saerTaSoriso sagadasaxado samarTali. evrokavSiris sagadasaxado samarTali. ratom sWirdeba evrokavSirs sagadasaxado samarTali? evrokavSiris erTiani bazari ( Common Market) fiskaluri gansxvavebebi, rogorc oTxi Tavisuflebis gadaadgilebis barieri

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evrokavSiris da saerTaSoriso sagadasaxado samarTali

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  1. evrokavSiris da saerTaSoriso sagadasaxado samarTali

  2. evrokavSiris sagadasaxado samarTali • ratom sWirdeba evrokavSirs sagadasaxado samarTali? • evrokavSiris erTiani bazari (Common Market) • fiskaluri gansxvavebebi, rogorc oTxi Tavisuflebis gadaadgilebis barieri • oTxi Tavisuflebis gamoyeneba diskriminaciis gareSe (miuxedavad wevri saxelmwifos moqalaqeobisa)

  3. evrokavSiris sagadasaxado samarTali saerTo bazris oTxi Tavisufleba da diskriminaciis akrZalva 1. saqonlis Tavisufali gadaadgileba; 2. momsaxureobis Tavisufleba; 3. muSaxelis Tavisufali gadaadgileba; 4. kapitalisa da gadaxdis Tavisufleba;

  4. evrokavSiris sagadasaxado samarTali evrokavSiris zomebi fiskaluri sferos harmonizaciis mizniT: • evrokavSiris sabaJo kodeqsi; • sxva wevri saxelmwifos saqonlis diskriminacia erovnuli saqonlis mimarT fiskaluri meTodebiT (90-e muxli); • harmonizacia pirdapiri da arapirdapiri gadasaxadebis sferoSi; • evrogaerTianebis sasamarTlos praqtika;

  5. evrokavSiris sagadasaxado samarTali • wevri saxelmwifoebis Tavisufleba daaweson gadasaxadis ganakveTebi Tavisi Sexedulebisamebr (diskriminaciis akrZalvis gaTvalisiwnebiT) • harmonizaciis SezRuduli farglebi; • wevr-saxelmwifoebs Soris sagadasaxado konkurenciis dasaSveboba;

  6. evrokavSiris sagadasaxado samarTali evrokavSiris samarTlebrivi aqtebi sagadasaxado sferoSi: • evrokavSiris sabaJo kodeqsi • mSobeli-Svilobilis direqtiva (Parent-Subsidiary Directive) • Serwymis direqtiva (Merger Directive) • procentisa da roialtis direqtiva (Interest and Royalty Directive) • danazogis procentis direqtiva (Savings Interest Directive) • dRg-s direqtiva (The Sixth Directive)

  7. evrokavSiris sagadasaxado samarTali Serwymis direqtiva (Merger Directive) mizani: • dabegvris acileba gadacemuli kompaniis doneze; • dabegvris acileba axali partniorebis doneze; • moqmedebis sfero: kompaniis reorganizacia (Serwyma, gayofa, aqciebis gacvla (stock swap)) • gadacemuli kompania sxva wevr saxelmwifoSi iZens mudmiv dawesebulebas (permanent establishment) • sagadasaxado gadavadeba (tax deferral)

  8. wili franguli kompaniaSi aqciebis gamoSveba evrokavSiris sagadasaxado samarTali franguli kompania (aqcionerebi) inglisuri kompania franguli kompaniis SeZena

  9. evrokavSiris sagadasaxado samarTali mSobeli-Svilobilis direqtiva (Parent-Subsidiary Directive) • mizani: korporatiuli dabegvrisas ormagi ekonomikuri dabegvris Tavidan acileba • klasikuri korporatiuli dabegvra: 1. dividendis dabegvra Svilobilis doneze; 2. mSobeli kompaniis mier miRebuli dividendis CarTva saerTo SemosavalSi da mogebis (korporatiuli) gadasaxadiT dabegvra;

  10. evrokavSiris sagadasaxado samarTali • ormagi dabegvris Tavidan acilebis mizniT direqtivis moiTxovs: • Svilobili kompaniis wevri saxelmwifo valdebulia ar dabegros mSobel kompaniaze gadaxdili dividendi; • mSobeli kompaniis saxelmwifo valdebulia 1) gadaxdili dividendi gaanTavisuflos dabegvirsagan, an 2) CarTos dividendi mSobeli kompaniis saerTo SemosavalSi da dabegros, magram gamoTvlili gadasaxadidan gamoqviTos mogebis (korporatiuli) gadasaxadi, romelic gadaxdilia Svilobili kompaniis mier Tavis wevr saxelmwifoSi;

  11. evrokavSiris sagadasaxado samarTali magaliTi: AC kompania, A wevri saxelmwifos rezidenti, flobs srulad BC kompanias, B wevri saxelmwifos rezidenti. BC Semosavalia 800, romelsac B begravs mogebis 40 % gadasaxadiT (gadasaxadi 320). BC wminda mogebas 480 (800-320) dividendis saxiT uxdis AC mSobel kompanias. pirvel SemTxvevaSi: A wevri saxelmwifo anTavisuflebs miRebul dividends gadasaxadisagan srulad; an meore SemTxvevaSi: AC daibegreba mTel Tanxaze 800 (480 miRebuli dividendi, 320 BC mier gadaxdili gadasaxadi). Tu A wevri saxelmwifoSi mogebis gadasaxadia 50%, gadasaxadi iqneba 400, minus 320 (rogorc gamoqviTva B wevri saxelmwifoSi gadaxdili gadasaxadisa)

  12. evrokavSiris sagadasaxado samarTali direqtivis gamosayeneblad aucilebelia Semdegi pirobebis dakmayofileba: • wevri saxelmwifos kompania (direqtivis danarTi) • ‘mSobeli kompaniis’/’Svilobili kompaniis’ statusi 1) wilis floba sawesdebo kapitalSi sul mcire 15%-is odenobiT; 2) wilis floba sul mcire 2 wlis ganmavlobaSi @

  13. evrokavSiris sagadasaxado samarTali danazogis procentis direqtiva (Savings Interest Directive) • mizani: kapitalis Tavisufali gadaadgileba evrokavSiris SigniT; • namdvili mizani: portfolio kapitalis gadaadgilebis SezRudva mesame qveynebSi gadasaxadebis Tavidan acilebis mizniT. • sabanko saidumloeba SeuTavsebeli evrokavSiris samarTalTan; • erTiani gadasaxadis daweseba miRebul procentze

  14. evrokavSiris sagadasaxado samarTali a) wevri saxelmwifoebis valdebuleba gacvalon informacia gadasaxadis gadamxdelis Sesaxeb (sabanko saidumloebis akrZalva) b) gamonaklisi sami wevri saxelmwifos mimarT: avstria, belgia luqsemburgi. • gardamavali periodisaTvis sabanko saidumloebis SenarCunebis nacvlad direqtiviT gaTvaliswinebuli gadasaxadis ganakveTis daweseba danazogis procentebze (amJamad 15%, sabolood 35%) • amoRebuli Tanxis 75%-is danazogis beneficiari mflobelis saxelmwifosaTvis gagzavna. 25% - rogorc xarji • saxelmwifo, romelic Tanxmdeba sabanko saidumloebis akrZalvas, masze aRniSnuli ganakveTebi ar moqmedebs

  15. saerTaSoriso sagadasaxado samarTali saerTaSoriso dabegvra • mxolod cneba da ara axali gadasaxadi; • gamoiyeneba dabegvris fundamenturi; • principebis aRsaniSnavad; • gamoiyeneba mdgomareobis an tranzaqciis marTvis mizniT; • 2 an meti dabegvris iurisdiqciis SemTxvevaSi;

  16. saerTaSoriso sagadasaxado samarTali saerTaSoriso sagadasaxado xelSekrulebebi • SesaZlo ormagi dabegvris Tavidan acileba; • sagadasaxado damalvis aRmofxvra; • samarTlebrivi CarCo sagadasaxado organoebs Soris TanamSromlobisaTvis; --

  17. saerTaSoriso sagadasaxado samarTali • ormagi dabegvris ori saxeoba 1. iuridiuli ormagi dabegvra; erTi da igive Semosavlis erTi da igive piris xelSi ramdenime iurisdiqciaSi erTze metjer dabegvra 2. ekonomikuri ormagi dabegvra; erTi da igive Semosavli ori an meti sxvadasxva piris xelSi ramdenime iurisdiqciaSi erTze metjer dabegvra

  18. saerTaSoriso sagadasaxado samarTali • sagadasaxado valdebuleba gadasaxadis gadamxdeli • gadasaxadis gadamxdeli erT iurisdiqciaSi (qveyanaSi) sagadasaxado valdebulebis farglebi • mTeli msofliodan miRebuli Semosavali SeuzRudavi sagadasaxado valdebuleba • Semosavali wyaro qveynidan SezRuduli sagadasaxado valdebuleba • ori mTavari koncepcia a) rezidentoba (State of Residence) b) wyaro (State of Source)

  19. saerTaSoriso sagadasaxado samarTali • ormagi dabegvris Tavidan acilebis meTodebi • ganTavisuflebis meTodi (exemption method) • gamoqviTvis meTodi (credit method) • ganTavisuflebis meTodi 1.rezidenti saxelmwifo ar begravs sxva qveyanaSi miRebul Semosavals; 2. advilia gadasaxadis administrirebis TvalsazrisiT;

  20. saerTaSoriso sagadasaxado samarTali • gamoqviTvis meTodi a) rezidenti saxelmwifo begravs sxva qveyanaSi miRebul Semosavals magram gamoqviTavs sxva saxelmwifoSi gadaxdil gadasaxadebs saerTo sagadasaxado valdebulebisagan; b) rTulia gadasaxadis administrirebis TvalsazrisiT; magaliTi:BB-s mTliani Semosavalia 100.000 USD, saidanac 80.000 USD modis rezident qveyanaze, 20.000 USD wyaros qveyanaze. am ukanasknelma mis teritoriaze miRebuli Tanxa dabegra 20%-iT (Sesabamisad 4.000 USD). rezidenti saxelmwifos sagadasaxado ganakveTi Seadgens 35%.

  21. saerTaSoriso sagadasaxado samarTali magaliTi: gadasaxadi rezident qveyanaSi (35%) ---- 35.000 minus gadasaxadi gadaxdili wyaros qveyanaSi ---- 4.000 mTlianad gadaxdili gadasaxadi rezident qveyanaSi ---- 31.000 gadaxdili gadasaxadebi mTel Semosavalze ---- 35.000 A

  22. saerTaSoriso sagadasaxado samarTali gamoqviTvis meTodis Taviseburebebi: • gadamxdeli ixdis imdens, ramdensac gadaixdida igive Semosavlaze, sxva qveynidan miRebuli Semosavlebis gareSe • ar warmoadgens sazRvargareT dabandebis waxalisebas (gansakuTrebiT preferenciuli dabegvris gamoyenebas); • mSobeli kompania Tavs ikavebs sazRvargareTuli Svilobili kompaniebisagan Semosavlebis repatriaciaze. • CFC (Controlled Foreign Corporation) wesebi

  23. saerTaSoriso sagadasaxado samarTali • literatura

  24. gansakuTrebuli madloba -- bavariis mTavroba -- evrogaerTianeba-- miunxenis universitetis, saerTaSoriso da evropis sagadasaxado samarTlis ganyofileba

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