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...
二、美国与BVI的政府间协议(IGA) 根据IRS发布的FATCA的关键条款(Key Provisions),FATCA要求外国金融机构(Foreign Financial Institution, “FFI”)直接向IRS国税局报告美国纳税人或美国纳税人拥有实控权的外国实体的金融账户信息。为正确履行报告义务,FFI需要与IRS签署特别协议。FATCA法案推出后,美国也开始意识到在部分司...
TIN (EIN) (if applicable): GIIN (if applicable): Income Allocation--Fixed (if variable, refer to Note 1) Chapter 3 Status: For Payee Specific Allocations - Beneficial Owner /Partner /Beneficiary /Grantor /Intermediary /Flow Through /US Branch /Territory FI information: Name & Complete ...
In connection with a variety of compliance purposes under FATCA, withholding agents will be required to confirm an FFI's status against a list of "participating FFIs" and "registered deemed-compliant FFIs" (IRS FFI List). The Preamble announces that the IRS will post electronically the firs...
2015.04.08序號NO.金融機構名稱NameofFinancialInstitution金融機構FATCA狀態FATCAStatusofFinancialInstitution全球中介機構識別碼GlobalIntermediaryIdentificationNumber(GIIN)1三信商業銀行COTACommercialBank.LTD.ParticipatingFFI(當政府與美國財政部簽署跨政府協議時,狀態更改為ReportingModel2FFI)QPPPEU.99999.SL.1582上海商業儲蓄銀...
FATCA looks to prevent offshore tax abuses by U.S. persons by increasing the IRS' ability to monitor tax evasion by U.S. persons who use foreign financial institution ("FFI")1or foreign non-financial entities to shield their identities and U.S. tax status from the U.S. government. It...
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 ...
Such FFI would certify its status as a "Certified deemed-compliant FFI" without registering with the IRS. In general, it includes the following categories: 1) 符合法案規定的本地銀行; Local banks meeting detailed requirements; 2) 只有低價值賬戶的外國金融機構; FFIs with only low-value accounts;...
1.asthecompanyidentifyitsownFATCAstatus?請問貴公司/組織是否已進行FATCA身分別辨識,並了解自身所屬之FATCA身分別?□Yes.Mustcheckoneboxonlyunlessotherwiseindicated是,請填寫以下FATCA身分別,並簽署完成此份問卷。金融機構□NonparticipatingFFI(includingalimitedFFIoranFFIrelatedtoaReportingIGAFFIotherthanaregistereddeemed...
内容提示: 2015.04.08序號NO.金融機構名稱Name of Financial Institution金融機構FATCA 狀態FATCA Status of Financial Institution全球中介機構識別碼Global IntermediaryIdentification Number(GIIN)1三信商業銀行COTA Commercial Bank.LTD.Participating FFI(當政府與美國財政部簽署跨政府協議時,狀態更改為Reporting Model 2 FFI...