2024年12月4日 · The Foreign Account Tax Compliance Act (FATCA), which was passed as part of the HIRE Act, generally requires that foreign financial Institutions and certain other non-financial foreign entities report on the foreign assets held by their U.S. account holders or be subject to withholding on withholdable payments.

FATCA was enacted in 2010 by Congress to target non-compliance by U.S. taxpayers using foreign accounts. FATCA requires foreign financial institutions (FFIs) to report to the IRS information about financial accounts held by U.S. taxpayers, or by foreign entities in which U.S. taxpayers hold a substantial ownership interest.

美國海外帳戶稅收合規法（英語： Foreign Account Tax Compliance Act ，縮寫FATCA），俗稱「肥咖條款 [a] 」，是2010年美国通過的一项聯邦法律，该法要求所有非美国外国金融机构有義務搜尋美国公民在該機構的金融活動记录，并向美国财政部报告这些人的资产和身份 [1] 。

2014年3月6日 · Proposed regulations relating to reporting of specified foreign financial assets under IRC 6038D by certain domestic entities. Regulations, rulings, notices, announcements, and other FATCA-related guidance or requirements.

Yes, the FATCA registration system and user guide will be updated in late July 2018 to include the updated FATCA classifications in Part 1, line 4, of the revised Form 8957. All registered entities are encouraged to update their response to question 4 in the registration system.

FATCA（Foreign Account Tax Compliance Act）是美国海外账户税收合规法，作为 《恢复就业激励法》 （Hire Incentives to Restore Employment，HIRE）的一部分，于2010年通过，并于2014年7月1日正式生效。 FATCA要求所有非美国的外国金融机构有义务搜寻美国公民、税务居民 …

2014年11月30日 · As an alternative to the procedures described in each section of this Annex I, [FATCA Partner] may permit Reporting [FATCA Partner] Financial Institutions to rely on the procedures described in relevant U.S. Treasury Regulations to establish whether an account is a U.S. Reportable Account or an account held by a Nonparticipating Financial Instit...

FATCA全称是海外账户纳税法案，是美国国会制定的有关预扣税和税务申报的法案，旨在打击美国国民利用海外金融账户和/或投资进行避税，包括隐瞒来自美国收入行为的一个法案。 由于这个法案由美国主导发起，很多管理人都存在一个误区：如果我的基金没有美国投资人，那我们就不用申报FATCA了。 但事实上，基金是否需要进行FATCA申报是根据基金实体设立地是否有和美国签署FATCA协议而定。 很“不幸的是”，美国与113个国家以及地区签署了FATCA协定，当中更包括 …

2025年3月23日 · Foreign Account Tax Compliance Act（簡稱FATCA）全名為「海外帳戶稅收合規法案」，是美國於2010年通過的一項重要稅收法規，旨在防止美國納稅人通過海外金融機構逃避稅務責任。該法案自2014年7月1日起分階段實施，對全球金融機構產生了深遠影響。

2014年2月5日 · Compliance Act (“FATCA”), which introduce a reporting regime for financial institutions with respect to certain accounts; Whereas, the Governments of Canada and the United States of America are supportive of applying the underlying policy goal of FATCA on a reciprocal basis to improve tax compliance;