A Reportable Person is further defined as an individual who is tax resident in a Reportable Jurisdiction under the laws of that jurisdiction. Tax Identification Number (TIN): Taxpayer Identification Number or a functional equivalent in the absence of a TIN. A TIN is a unique combination of ...
“需申报国的个人’(Reportable Jurisdiction Person)这一表述是指在任一需申报国的税法中,被认定为该国居民的个人或实体。”(CRS模板法律第二版第57页) “一般而言,如果根据该需申报国的税法,任一个人或实体是这个国家的居民,那么他们即属于 ‘需申报国的个人。”(CRS的官方释法文件第八章第106条) ” 因此,...
▼ 同样地,几乎在同一时间,BVI国际税务局( International Tax Authority,简称“ITA”)也于5月9日更新了可以与其交换信息的司法管辖区名单(Reportable Jurisdiction List)。 截至5月9日,68个司法管辖区可以和BVI进行CRS信息交换。 但与开曼群岛略有不同的是,BVI的可交换司法管辖区名单,不仅包括2017年度(39个)和2018...
Details the monitoring and peer review processes, methodologies, and jurisdiction-specific findings November 27, 2024 News Australia: Consultation on cryptoasset reporting framework (CARF) and CRS amendments The consultation closes January 24, 2025. ...
11. If I am or my organisation is a resident of a non-CRS participating country / jurisdiction, will my information still be collected?Malaysia has adopted a wider approach for CRS, which requires financial institutions to collect information of all customers with non-Malaysia tax residency. RHB...
(Country) (省)(Province) (市)(City) (详细地址)(Detailed Address) (英文或拼音填写;若税收居民身份选2或3,则国家必填)(In English or Pinyin; Country is mandatory if 2 or 3 is chosen for Tax Residency) 税收居民国(地区) 如没有提供纳税人识别号 Country/Jurisdiction of 纳税人识别号 填写理由A...
目前美国尚未同意采用CRS,而是继续依凭 FATCA及其政府间协议的相关网络,以实现其税务合规和交换金融帐户信息的目标。因此,就“CRS条例”而言,美国是“不参与的司法管辖区”(Non-Participating Jurisdiction)。这也是重要的区别。下文将进一步探讨。 开曼群岛“须申报的金融机构”(Reporting FI)必须遵守AEOI 制度下的注册...
Under the Hong Kong legislation, if you are a tax resident of a jurisdiction(s) outside Hong Kong that is in the list of “reportable jurisdictions” in the legislation, we are required to provide your account information to the Hong Kong Inland Revenue Department (IRD). The IRD will then...
Under the CRS, we are required to determine where you are a "tax resident" (this will usually be where you are liable to pay income or corporate taxes by reason of residence in a jurisdiction). We will base this on information we already have or we may ask you for additional details....
Key amendments include further guidance on (1) nil reporting; (2) policies and procedures; (3) registration; (4) sanctions; and (5) further details on applicable CRS options in the jurisdiction (October 4, 2018). Gibraltar Gibraltar released an updated Reportable Jurisdictions list (October 2,...