Regulatory Information 繁體中文 Deutsch(德語) English(英語) Español(西班牙語) Français(法語) Italiano(義大利語) Nederlands(荷蘭語) Português(葡萄牙語(巴西)) 自我證明您的 FATCA和CRS報稅身份 給持股計劃成員的國際稅務申報制度信息 Equatex AG作為一家受監管的金融機構,必須符合美國海外賬戶稅收遵從法(FATC...
FATCA和CRS通过加强税务信息的报告和交换,使得各国政府能够更好地掌握纳税人的全球税务状况;BOI则关注受益所有权信息的报告,为打击金融犯罪提供数据支持;而BEPS的解决则需要各国政府加强合作,完善国际税收制度,防止税基侵蚀和利润转移。 FATCA要求中资企业在美国的金融机构中开设的账户必须符合美国税务合规要求,这意味着中...
需要注意的是,与美国FATCA的双边信息交换机制不同,CRS属于全球性的信息交换,为了防止个人通过在非CRS参与国设立投资机构 (Investment Entity) 而不合理避税,CRS特别增加了一类消极非金融机构,即位于CRS非参与国的投资机构(Investment Entity)。 作为非金融机构,消极非金融机构本身没有任何FATCA或者CRS下的合规义务,不存...
但有趣的是,美国虽然没有被OECD纳入签署或者承诺CRS的国家名单中,但OECD却在名单下方留下了一段十分暧昧的注释 The United States has indicated that it is undertaking automatic information exchanges pursuant to FATCA from 2015 and has entered into intergovernmental agreements (IGAs) with other jurisdictions ...
CRS 交换的信息 1) Entities participating information exchange: 覆盖的海外机构 All overseas financial institutions, including: banks, trusts, brokers, insurance companies and all investment entities that provide financial products. 所有的海外金融机构,包括:银行,信托,券商,保险公司以及所有提供金融产品的投资实...
与其他传统的国际反避税规则不同,FATCA和CRS下所进行的税收情报交换机制是围绕“金融账户”这个核心概念而展开的,所有的法规制度构建都是建立在“金融账户”的基础之上。 而合规金融机构在对其管理的账户或者产品进行分类并确定金融账户的范围以后,下一步任务就是确定该金融账户的账户持有人是谁,从而判断该账户是否需要...
Automatic Exchange of Information (AEOI) in Malaysia: FATCA and CRS Compliance The AEOI framework allows Malaysia to exchange financial data globally, boosting tax transparency and preventing evasion across jurisdictions. Finance · 14 Nov 2024 · 2 mins read EY Follow EY (A new modal window w...
For more information on FATCA and CRS please refer to Inland Revenue Malta website, the OECD CRS portal or consult your tax adviser.
FATCA has also led to the development of the Common Reporting Standard (CRS) for the automatic exchange of tax and financial information on a global level. We help you figure out your organisation’s reporting obligations The Anaford team looks at a number of factors to determine whether your...
Automatic exchange of informationtax evasiontax competitioninternational political economyFATCACRSAfter decades of ineffective attempts to fight tax evasion, the Foreign Account Tax Compliance Act (FATCA) and the Common Reporting Standard (CRS) recently implemented the first encompassing international exchange ...