金融机构[1]是整个全球金融账户涉税信息自动交换的核心,因为金融机构是所有有关金融账户尽职调查和信息申报等合规程序的主体,这也是FATCA和CRS下跨国税收情报自动交换制度与传统的跨国税收情报交换制度(如由相关政府部门主导的情报交换制度)的主要差异所在。 CRS起源于FATCA,因此在有关金融机构的定义上,二者并无实质差别,...
The CRS Guidance Notes have been revised. Particular updates include: A new email address for compliance issues regarding AEOI at DITCcompliance@gov.ky; A revised list of CRS Participating Jurisdictions and CRS Reportable Jurisdictions (updated 5 January 2018); Guidance on the 10 per cent threshold...
个控权证明书(FATCA及CRS).PDF, Individual/Controlling Person Self Certification Form (FATCA and CRS) 個⼈╱控權⼈⼠⾃⾏證明書 (FATCA 及 CRS) Please read these instructions before completing the form. 填寫自行證明書前,請先參閱下列指引。
Please note that our call centre agents will not be able to assist you with the completion of the tax forms, nor provide any kind of tax advice or guidance as to how to fill them in. In case you need further assistance, please contact your tax advisor. Frequently asked questions on FAT...
the type of policy agreement you have with HSBC, the countries and territories where you or your business have a relationship with HSBC Find out more about FATCA in your country or territory To find out more about FATCA in your country or territory (including relevant tax forms and guidance)...
IGA Declaration and Guidance Notes:This is an HSBC document which you may be able to sign instead of a US W-8 series form to confirm non-US tax status. Please read the form carefully to ensure you meet the relevant conditions. If you believe that you do not meet the relevant conditions...
2. Yes. I think FATCA/CRS is now part of the KYC for account opening. 3. No. Thanks. GaryMay 28, 2016Reply First of all, thank you so much for your time to post and guidance on a such broad and complex topic, hats off Jigar. ...
致: To: 大新銀行有限公司(「銀行」) Dah Sing Bank, Limited (the "Bank") 外國賬戶稅務合規法案及共同匯報標準的客戶聲明書(公司/機構) Self-Certification Form (Entity) for FATCA & CRS 為配合由 2014 年 7 月 1 日起正式生效之美國《外國賬戶稅務合規法案》("FATCA")及在 2016 年 6 月 30 日...
FATCA is far-reaching and can impact any U.S. or foreign persons, to the extent that they are involved in making or receiving payments that fall within the scope of FATCA. While FATCA certainly affects U.S. withholding agents and U.S. multinational companies, the greatest impact will likely...
Self-certification forms are perfectly acceptable under the Irish Regulations and Guidance Notes for documenting investors for FATCA purposes. Future proofing processes for CRS. Wording can be used in its entirety as a stand alone form or sections may be added to fund application forms ...