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 …

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 …

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。

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...

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 …

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 …

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 …

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 …

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 …

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 …