积极非金融机构的详细解释在美国财政部FATCA最终实施规定 (T.D. 9610 FATCA Final Regulations);美国政府起草的FATCA政府间协议范本(IGA);以及经合组织(OECD)的CRS范本和CRS评述(CRS Commentary) 中均有规定。IGA和CRS关于积极非金融机构的含义基本都源自于美国财政部法规,但在具体归类上与财政部法规有细微差别。根据...
[3]参加英国皇家税务和海关总署官网gov.uk/hmrc-internal-ma。 [4]参见泽西岛政府2016年6月9日发布的《FATCA实施指引》即”Taxation(International Tax Compliance) (Jersey) Regulations 2014 Guidance notes”, 第12.23节规定。 -完- 作者联系方式:shuiwutouming@gmail.com (来信请注明您的姓名和工作单位) ...
通常一家非金融机构,如果不属于积极非金融机构,则为消极非金融机构。积极非金融机构的详细解释在美国财政部FATCA最终实施规定 (T.D. 9610 FATCA Final Regulations);美国政府起草的FATCA政府间协议范本(IGA);以及经合组织(OECD)的CRS范本和CRS评述(CRS Commentary) 中均有规定。IGA和CRS关于积极非金融机构的含义基本...
Individual/Controlling Person Self Certification Form (FATCA and CRS) 個⼈╱控權⼈⼠⾃⾏證明書 (FATCA 及 CRS) Please read these instructions before completing the form. 填寫自行證明書前,請先參閱下列指引。 General 總則 Regulations based on Foreign Account Tax Compliance Act (“FATCA”) and...
We hereby would like to notify that AKBANK T.A.S. is committing to comply with all national and international laws and regulations including but not limited to FATCA agreement and regulations. Therefore, we are obliged to provide necessary information, documents and statements that are pointed in...
ISCF(04/2018)1of7Individual/ControllingPersonSelfCertificationForm(FATCAandCRS)個⼈╱控權⼈⼠⾃⾏證明書(FATCA及CRS) Please read these instructions before completing the form. 填寫自行證明書前,請先參閱下列指引。 General 總則 Regulations based on Foreign Account Tax Compliance Act (“FATCA”) ...
Entity - Self Certification Form (FATCA and CRS) 法人- 自我聲明表格(FATCA 與 CRS) Please read these instructions before completing the form. 請於填寫表格前先閱讀以下說明 Regulations based on Foreign Account Tax Compliance Act ("FATCA") and Organisation for Economic Co-operation and...
Hong Kong Branch using and disclosing my data for compliance with the Foreign Account Tax Compliance Act (FATCA)and Personal Information Protection Act or relevant local regulations.(including but not limited to report my account(s) details as a U.S. tax person to Internal Revenue Service and ...
We comply with all applicable confidentiality rules, FINMA and other regulations. We have implemented solutions for several large, international financial institutions. Read more about our Corporate & Commercial services. Meet Our FATCA & CRS Team Borja López Partner | Zurich | Madrid borja.lopez@...
To open any bank or investment account, an organisation or individual must classify all entities under both CRS and FATCA regulations (these classifications may differ for a given entity). Given the respective regulations’ complexities, classification can be difficult, even for a simple corporate str...