4. Indirect Investment in Real Estate If an Entity’s gross income is primarily attributable to indirect investment(s) in real property, will such Entity have the status of Investment Entity? An Entity the gross income of which is primarily attributable to investing, reinvesting, or trading real...
一般来说,现金、房屋不动产、实物商品(如汽车、游艇和艺术品收藏等)都不属于金融资产的范畴。 很明确,经合组织CRS下的金融资产定义将不动产非债直接权益(Non-debt Direct Interest in Real Estate)排除在外。 第二点,我们要知道究竟什么是不动产非债直接权益? 我们理解不动产非债直接权益可以分为两层,首先不动产...
很明确,经合组织CRS下的金融资产定义将不动产非债直接权益(Non-debt Direct Interest in Real Estate)排除在外。 第二点,我们要知道究竟什么是不动产非债直接权益? 我们理解不动产非债直接权益可以分为两层,首先不动产的权益不能是债务性质的,另外要是直接拥有的。 值得注意的是,对于这一点,尤其是其中涉及的“...
因为经合组织CRS下的金融资产定义将不动产非债直接权益(Non-debt Direct Interest in Real Estate)排除在外。只要符合两个条件,你拥有的房产、跑车、游艇将无需征税: 不能是债务性质的。 需要是直接拥有的。 注意:对于通过中间公司间接持有不动产的情形不属于“直接权益”。 在这里你可能会有两个问题,如果我是贷...
为什么会这样呢?因为经合组织CRS下的金融资产定义将不动产非债直接权益(Non-debt Direct Interest in Real Estate)排除在外。只要符合两个条件,你拥有的房产、跑车、游艇将无需征税: 不能是债务性质的。 需要是直接拥有的。 注意:对于通过中间公司间接持有不动产的情形不属于“直接权益”。
相比美国财政部FATCA实施条例的规定,经合组织CRS下的金融资产定义明确将不动产非债直接权益(Non-debtDirectInterestinRealEstate)排除在外,并且建议CRS实施国家将CRS下对金融资产的定义同样适用于FATCA政府间模式一,以保持金融资产判定标准的统一[3]。 二.什么是不动产非债直接权益?
4. Indirect Investment in Real Estate If an Entity’s gross income is primarily attributableto indirect investment(s) in real property, will such Entity have the status ofInvestment Entity? An Entity the gross income of which is primarily attributableto investing, reinvesting, or trading real pro...
4. Indirect Investment in Real Estate If an Entity’s gross income is primarily attributableto indirect investment(s) in real property, will such Entity have the status ofInvestment Entity? An Entity the gross income of which is primarily attributableto investing, reinvesting, or trading real pro...
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CRS mandates the exchange of financial account information, not other assets like real estate, shares, or other physical assets. Measures like CRS, personal tax IDs, and the 302nd article aim to ensure that assets in the future cannot be hidden, as taxes can no longer be evaded....