FFI List Search and Download Tool FFI 列表搜索和下载工具 Search and download a monthly list of approved foreign institutions that have a Global Intermediary Identification Number (GIIN).搜索并下载具有全球中介机构识别码 (GIIN) 的经批准的外国机构的每月列表。 Search and download Financial Institution Reg...
The Internal Revenue Service (IRS)announced the opening of the Foreign Account Tax Compliance Act (FATCA)registration system on August 19,2013.The registration system will enable financial institutions (FIs)to register and obtain a global intermediary identification number (GIIN).FIs are requested to ...
on 23 June 2014, allowing foreign financial institutions (FFIs) in Taiwan to comply with FATCA obligations without breaching national data protection laws. E.SUN Bank and its branches and subsidiaries worldwide have already registered and obtained GIINs published by the IRS on the FFI List. For...
The IRS may impose a 30% withholding tax on certain U.S.-source payments to non-compliant foreign financial institutions (FFIs). This withholding applies to both the institution and its account holders. For individual taxpayers, penalties can be substantial. Failure to report foreign financial ...
owned foreign entity; or fails to provide a waiver of any foreign law that would prevent a foreign financial institution from reporting information required under FATCA. WHAT ARE THE CONSEQUENCES FOR A “RECALCITRANT ACCOUNT HOLDER”? The participating FFI must withhold 30% of each incoming ...
此后,美国开始与多国签订政府间协议(Inter-Governmental Agreement,以下简称"IGA"),以便将其合规要求向其他国家扩展;部分外国金融机构(Foreign Financial Institution,以下简称"FFI")也按要求在美国国税局进行了注册登记。经过4年的准备,2014年7月1日,FATCA正式生效,针对不合规的FFI,美国政府开始就其源自美国的可预提...
to a FFI or to a non-financial foreign entity, unless such entity meets certain requirements. In addition, an FFI must withhold 30% on any passthru payment it makes to a recalcitrant account holder, as well as to payments it makes to another FFI unless that FFI meets certain requirements....
If the entity is a Foreign Financial Institution ("FFI") or any one of the following classifications as defined under the relevant FATCA rules, please tick one of the following boxes below (Refer to Appendix I for definition of each classification). FATCA 分類 FATCA classification 香港金融機構 ...
FFI A custodial institution, depository institution, investment entity, specified insurance company, relevant holding company or a treasury company. Nonparticipating FFI A nonparticipating FFI is a Foreign Financial Institution that is not a participating FFI, Reporting Model 1 FFI, Reporting Model 2 ...
o“FinancialInstitution” “InvestmentEntity” …anyEntitythatconductsasabusiness(orismanagedbyanentity thatconductsasabusiness)oneormoreof the following activities or operations for or on behalf of a customer: i. trading in money market instruments; foreign exchange; ...