** “**Chapter 4 Status (FATCA status)**” 指的是**美国 《外国账户税收合规法案》 (FATCA, Foreign Account Tax Compliance Act)**下的实体分类。FATCA 要求**金融机构**和某些 非金融实体 报告与美国税务相关的信息,以防止逃税行为。 这部分需要**企业(实体)**根据 FATCA 规则选择自己的适用状态。 -...
而这其中所谓美国税法第四章下的身份 (Chapter 4 Status),也就是我们常说的FATCA下的合规身份。根据2016年4月美国政府发布的最版W-8BEN-E表格,可供选择的FATCA下的合规情形达32种之多。 此外,从2016年1月1日开始,全球包括英国、法国、德国、韩国、英属开曼群岛、英属维尔京群岛在内的50多个国家和地区已经开...
而这其中所谓美国税法第四章下的身份 (Chapter 4 Status),也就是我们常说的FATCA下的合规身份。根据2016年4月美国政府发布的最版W-8BEN-E表格,可供选择的FATCA下的合规情形达32种之多。 此外,从2016年1月1日开始,全球包括英国、法国、德国、韩国、英属开曼群岛、英属维尔京群岛在内的50多个国家和地区已经开...
the address of your principal office I/We (delete as appropriate) hereby certify that, for purposes of chapter 4, subtitle A (sections 1471 through 1474 of the United States Internal Revenue Code of 1986 (the provisions commonly referred to as the "Foreign Account Tax Compliance Act" or "F...
status: U.S. citizenship or lawful permanent resident (green card) status; A U.S. birthplace; A U.S. residence address or a U.S. correspondence address (including a U.S. P.O. box); A current U.S. telephone number; Standing instructions to transfer funds to an account maintained in...
the address of your principal office I/We (delete as appropriate) hereby certify that, for purposes of chapter 4, subtitle A (sections 1471 through 1474 of the United States Internal Revenue Code of 1986 (the provisions commonly referred to as the "Foreign Account Tax Compliance Act" or "F...
Back to top 03 FATCA glossary of acronyms | Table of contents Terms/Acronyms Definition Chapter 4 status Chapter 4 withholding CIP Complex trust Custodial account Customer master file Deemed-compliant FFI Depository account Documentary evidence Documentation Dormant account ECI EIN The term Chapter 4 ...
FATCA adds a new chapter to the Internal Revenue Code (Chapter 4) aimed at addressing perceived tax abuse by U.S. persons through the use of offshore accounts. The new rules require Foreign Financial Institutions (FFI) to provide the U.S. Internal Revenue Service (IRS) with information on...
We hereby certify that, for purposes of chapter 4, subtitle A, sections 1471 through 1474 of the United States Internal Revenue Code of 1986 (the provisions commonly referred to as the “Foreign Account Tax Compliance Act” or “FATCA” ...
或以商人身份為美國國内税收法 Internal Revenue Code (IRC) Section 6050W 提交此聲明書;及 The entity is the beneficial owner of all the income to which this form relates, is using this form to certify its status for chapter 4 purposes (i.e. FATCA purposes), or is a merchant submitting ...