澳门官方老葡京新法的12个建议

适用于居住在国外或投资海外的美国人(美国人), the Foreign Accounts Tax Compliance Act (新法) requires Foreign Financial Institutions (FFIs) like local banks, 股票经纪人, 养老基金和对冲基金, 保险公司, 并委托直接向国税局报告. 向国税局申报时, 金融机构必须提供所有美国人客户的详细信息, 包括他们个人账户的细节. 报告要求于2014年1月1日开始实施. Many foreign governments have signed agreements with the US to exchange detailed information.

以下是12个最热门的问题.

1.什么是FFI?

A Foreign Financial Institution (FFI) is broadly defined in the 新法 regulations. 简而言之，FFI是任何非美国实体，包括但不限于:

• 存款机构(如银行)
• 托管机构(例如，共同基金)
• 投资实体(例如，对冲基金或私募股权基金)
• Certain types of 保险公司 that have cash value products or annuities

2.什么是NFFE?

An entity that is not classified under the definitions of an FFI is considered an NFFE (Non-Financial Foreign Entity).

3.什么是FDAP收入?

FDAP是固定收入、可确定收入、年度收入或定期收入的缩写. FDAP收入适用于从美国获得收入的外国人. Such persons will be subject to 30% withholding tax or a lower rate if there is a tax treaty between the United States and the country of residency.

4.什么是顽固帐户持有人?

有下列情况的任何帐户持有人均为顽固帐户持有人:

• Fails to comply with reasonable requests for information necessary to determine if the account is a United States account;
• 未能提供名称, address, and Tax Identification Number (TIN) of each “specified United States person” and each substantial United States owner of a US-owned foreign entity; or
• Fails to provide a waiver of any foreign law that would prevent a foreign financial institution from reporting information required under 新法.

5.美国地位的标志是什么?

IRS公告2011-34列出了美国身份的六个标志:

• 美国公民或合法永久居民(绿卡)身份
• 美国出生地
• A US residence address or a US correspondence address (including a US PO box)
• Standing instructions to transfer funds to an account maintained in the United States, 或从美国地址定期收到的指示
• An “in care of” address or a “hold mail” address that is the sole address with respect to the client
• A power of attorney or signatory authority granted to a person with a US address

Having any of these will flag the reporting agent to further investigate the account holder to verify if the individual is a US person.

6.什么是被视为合规的FFI?

Some FFIs will not be required to enter into an FFI agreement with the IRS, 以免除新法的预扣. 这些ffi被称为被认为符合要求的ffi, 必须符合其扣缴要求的:

• 向美国国税局申请认定合规状态;
• Obtain an EIN from the IRS; and
• Certify to the IRS every 3 years that it meets the requirements for deemed-compliant status.

Note: Deemed-compliant is reserved for only certain entities that the IRS has deemed low risk of tax evasion, 比如当地银行, local FFI members of participating FFI groups and certain investment vehicles.

7.What does an entity do if it is being requested to provide a W-8BEN-E form from a US withholding agent?

Classification of your entity status under the 新法 withholding rules will need to be performed in order to properly fill out this form.

8.什么是政府间协议(IGA)?

IGA是美国和其他司法管辖区之间的协议. 它列出了一般定义, the obligations of the United States and the 新法 Partner jurisdiction to obtain and exchange information, the application of 新法 to financial institutions in the 新法 Partner jurisdiction, 以及遵守的程序. Annex I of the IGA describes the due diligence requirements for identifying and reporting on specific types of accounts under 新法. Annex II will set forth a list of financial institutions and financial products that will be treated as exempt or deemed compliant for the purposes of 新法. Annex II will be tailored on a country-specific basis and therefore the Model IGA includes only the framework for Annex II.

9.我如何知道该实体属于哪条新法预扣规则?

查看您当地的IGA协议，了解FFI/NFFE的定义, and for further clarification see the 新法 Final regulations for guidance on classifications of entities. 新法合规团队可以提供帮助. 请访问美国国税局网站 目前拥有IGA的国家名单.

10. If my company is organized in the UK under the Model 1 agreement do I still need to register?

In some cases, you will, depending on if it is a reporting or non-reporting UK financial institution.

11.How can an entity prove that it has acted in ‘good faith’ to comply with 新法 law?

Sign an engagement letter to prove that you are looking into getting third-party assistance from a US Tax specialist. 按照国税局规定的截止日期进行尽职调查.

12.IGA模式1和模式2的区别是什么?

模型下1, FFIs in partner jurisdictions will be able to report information on US account holders directly to their national tax authorities (i.e.英国税务与海关总署(HMRC)，后者再将这些信息报告给美国国税局.

在模型2中, financial institutions will report information directly to the IRS rather than their local jurisdictions.

Additionally, the Common Reporting Standard will allow governments to exchange this information.

欲了解更多信息，请 澳门官方老葡京.

本文由詹姆斯的辩论撰写