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”...
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...
WHAT ARE THE CONSEQUENCES FOR A NON-PARTICIPATING FFI (AN FFI THAT DOES NOT ENTER INTO AN FFI AGREEMENT)? A non-participating FFI will be subject to 30% withholding on each payment that is routed through a participating FFI. HOW CAN I VERIFY IF AN FFI HAS REGISTERED AND THEREFORE A PAR...
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...
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...
影响的群体包括企业和个人，即在FACTA下签约国家（比如中国）有收入且有账户的美国居民企业和个人，包括...
* 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...
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 ...
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% ...