3.37 According to banking companies, those US rules have shown that unilateral adoption of this type of measure can create problems for financial institutions due to the incompatibility of the communication,withholdingand closure of accounts obligations imposed by theFATCAwith EU rules and/or the domes...
FATCA imposes a withholding tax of 30 percent nonrefundable tax on income from the United States paid to certain types of FFIs and NFFEs. As the world of FATCA withholdings breaks down into two major categories, FFIs and NFFEs, there is a set of hard and fast rules that are applicable...
Withholding Statement (只提供英文版本) 有用资讯 HSBC Group's FATCA website (只提供英文版本) 注脚 備注 方括号 1此为恒生表格,专供非美国贸易企业及公司,签署用以替代美国W-8系列税务表格。请细阅本表格,确保您符合相关条件。假如您认为您并不符合相关条件,请另选其他适用的美国税务表格(美国国税局W表格)。
Arun Srivastava
account holders or be subject to withholding on withholdable payments. The HIRE Act also contained legislation requiring U.S. persons to report, depending on the value, their foreign financial accounts and foreign assets.作为 HIRE 法案一部分通过的《外国账户税收合规法案》(FATCA) 一般要求外国金融...
fatcaalfiwithholdingreportingirsluxembourg FATCA Q & A REPORTING AND WITHHOLDING Issue1Luxembourg,June26th,2015-June 26th, 2015 ‐ ALFI Q & A Reporting and Withholding, Issue 1 Page 2/33 ImportantThisQ&AdocumentwaspreparedbyALFI'simplementationworkinggroupsfortheU.S.ForeignAccountTaxComplianceAct(FATCA)...
在FATCA下,一般消极非金融机构需要在其提供给预扣税款代理人(Withholding Agent)的W-8BEN-E表格中提供其实际控制人的信息,并且不需要像金融机构那样到美国国税局(IRS)网站注册并获得GIIN号码。但是根据《69号通知》,消极非金融机构也可以在IRS网站以直接申报非金融机构身份注册,并获得GIIN号码。此时该直接申报非金融机...
目的是增加美国国税局(“IRS”) 对在海外持有资产的美国人的税收透明度。新加坡自2015年实施FATCA,要求全国的需申报金融机构(“Reporting Financial Institution”)执行FATCA 并且每年申报有关美国账人的账户信息。任何金融机构如果不遵守此要求的话,其源自美国的收入,都会被征收30%的预扣税(“Withholding tax”) 。
Withholding on these different types of payment is phased in over a period to 1 January 2017. II. FATCA Status Does this apply to you? Whilst most FATCA categories set out in the legislation are not reportable, some may be applicable to you. In order to make sure that we are able to ...
目的是增加美国国税局(“IRS”) 对在海外持有资产的美国人的税收透明度。新加坡自2015年实施FATCA,要求全国的需申报金融机构(“Reporting Financial Institution”)执行FATCA 并且每年申报有关美国账人的账户信息。任何金融机构如果不遵守此要求的话,其源自美国的收入,都会被征收30%的预扣税(“Withholding tax”) 。