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.

The Foreign Account Tax Compliance Act (FATCA) is an important development in U.S. efforts to combat tax evasion by U.S. persons holding accounts and other financial assets offshore. The Treasury Department and the IRS continue to develop guidance concerning FATCA. For current and more in-depth information, please visit FATCA.

The Foreign Account Tax Compliance Act (FATCA) is a 2010 U.S. federal law requiring all non-U.S. foreign financial institutions (FFIs) to search their records for customers with indicia of a connection to the U.S., including indications in records of birth or prior residency in the U.S., or the like, and to report such assets and identities of ...

Under the Foreign Account Tax Compliance Act (FATCA), withholding agents must withhold tax on certain payments to Foreign Financial Institutions that do not agree to report certain information to the IRS about their U.S. accounts, including the accounts of certain foreign entities with substantial U.S. owners.

2024年1月25日 · The Foreign Account Tax Compliance Act (FATCA) is a law that requires foreign financial institutions to report on the assets held by U.S. account holders. It...

FATCA（Foreign Account Tax Compliance Act）全称海外账户税收合规法案（或称外国账户税收遵从法），音译为“肥咖条款”，是美国为防止美国纳税人逃避税务而制定的一项新法案。

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 ...

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。

2021年12月14日 · The Foreign Account Tax Compliance Act, more commonly known as FATCA, became law in March 2010, and is designed to make sure U.S. taxpayers with foreign accounts pay the taxes they owe.