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.

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 also requires U.S....

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 s...

金融机构 会利用七项“美国指针 (FATCA Indicia)”来辨识客户是否为FATCA 条款适用对象。 只要满足以下其中一项条件，就有可能成为被查核的对象，需要注意的是查核不代表需要 补税。 2. 公民 证明文件 (Identification of the Account Holder as a U.S. citizen or resident) 5. 汇款 到美国 帐户 (Standing instructions to pay amounts from a foreign (meaning non U.S.) account to an account maintained in the United States) 6.

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、税务居民以及绿卡持有者 在该机构的金融活动记录，并向美国财政部报告这些人的资产和身份。 #2 FATCA针对谁. 美国纳税人/机构. 若美国纳税人个人/机构持有的海外金融资产总价值达到 5万 …

2023年11月16日 · Passed as part of the HIRE Act in 2010, FATCA requires U.S. persons, foreign financial institutions (FFIs), and other non-financial foreign entities (NFFEs) to provide the United States Department of the Treasury reporting on foreign assets or be subjected to serious penalties. What is FATCA? How does FATCA work? Which countries follow FATCA?

2 小时之前 · Known as FATCA or Form 8938, the Foreign Account Tax Compliance Act is reported to the IRS as part of US expats' annual tax returns. The foreign financial accounts required for FATCA reporting are for foreign financial assets. This includes foreign financial accounts, stocks or securities in foreign corporations, and any interest in a foreign ...

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.

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. What do I need to know?