1)进行客户尽调以识别应报告的账户(Reportable Accounts),并且应该每年按照规定的时间和方式向BVI ITA报告要求的信息。 2)每年向ITA报告向非参与金融机构(Non-Participating Financial Institutions)支付的款项。 3)向美国IRS登记以获取GIIN(全球中介机构识别码,即“Global Intermediary Identification Number”,简称“GIIN”...
1)进行客户尽调以识别应报告的账户(Reportable Accounts),并且应该每年按照规定的时间和方式向BVI ITA报告要求的信息。 2)每年向ITA报告向非参与金融机构(Non-Participating Financial Institutions)支付的款项。 3)向美国IRS登记以获取GIIN(全球中介机构识别码,即“Global Intermediary Identification Number”,简称“GIIN”...
美国国税局称之为「非参与性外国金融机构」(Non-Participating Foreign Financial Institution,简称为 NPFFI)的非合规外国金融机构,对于美国来源的支付,面临着一项高额的 30% 预扣税。为了避免处罚,大多数外国银行和征税当局将与美国政府分享信息,在某些情况下,将成千上万的美国客户暴露于国税局。为了满足美国国...
The fifth category is the Nonparticipating Foreign Financial Institution (NPFFI). NPFFIs are FFIs that have not entered into an agreement with the IRS and do not meet the criteria for deemed compliance. These institutions face the highest level of FATCA reporting requirements and are subject to...
Non-ParticipatingFFI非參與的外國金融機構□YouarenoneoftheaboveandpleasecompleteandsubmittheappropriateU.S.IRSFormW-8.貴公司不符合上述任何一項,在此情況下請填寫及遞交適當的美國國稅局表格W-8。B.Non-FinancialInstitution非金融機構YouareNOTafinancialinstitutionand貴公司屬非金融機構,及□ActiveBusiness有實質業務...
Non-Compliance Consequences Failing to comply with FATCA can result in severe penalties. 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...
has issued guidance on phasing in FATCA's significant requirements. The phase-in schedule allows U.S. withholding agents adequate time to build the internal systems needed to fully comply with FATCA's requirements. Withholding on U.S. source dividends and interest paid to non-participating FFIs ...
* Among the many provisions enacted by the Foreign Account Tax Compliance Act (FATCA) is 30% withholding on certain payments to non-participating foreign financial institutions (FFIs) and certain nonfinancial foreign entities (NFFEs). * The withholding tax is intended to encourage FFIs and NFF...
In certain countries with the correct type of intergovernmental agreement (Model 2), any financial institution that does not belong to the exempt FFI category will be considered as participating. Nonparticipating Foreign Financial Institutions. These financial institutions are subject to the 30% ...
Participating FFI 8. Excepted NFFE 9. Active NFFE 10. Exempt Beneficial Owner 11. Certified Deemed Compliant FFI FATCA Administration and Configuration Guide 31 Viewing the List of FATCA Statuses Chapter 3–Configuring the FATCA Status 12. Registered Deemed Compliant FFI 13. Exempt 14. Non US ...