{"id":11192,"date":"2015-03-13T01:25:21","date_gmt":"2015-03-12T17:25:21","guid":{"rendered":"https:\/\/beta2.law.asia\/zh-hans\/?p=11192"},"modified":"2017-12-22T10:24:29","modified_gmt":"2017-12-22T02:24:29","slug":"%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/","title":{"rendered":"\u4e2d\u56fd\u5927\u9646\u548c\u9999\u6e2f\uff1a\u8ba9\u7f8e\u56fd\u9003\u7a0e\u8005\u65e0\u5904\u9041\u5f62"},"content":{"rendered":"<p class=\"Body-DropCaps-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-3 custom-dropcap-red vantage-red\">\u53bb<\/span>\u5e7412\u6708\uff0c\u7f8e\u56fd\u4e00\u5bb6\u6cd5\u9662\u88c1\u4ee4\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\uff08IRS\uff09\u6709\u6743\u5bf9\u8054\u90a6\u5feb\u9012\u3001\u8054\u90a6\u9646\u8fd0\u3001DHL\u3001UPS\u3001\u897f\u8054\u6c47\u6b3e\u3001\u7ebd\u7ea6\u8054\u90a6\u50a8\u5907\u94f6\u884c\u3001\u7968\u636e\u4ea4\u6362\u6240\u548c\u7f8e\u56fd\u6c47\u4e30\u94f6\u884c\u53d1\u51fa\u4f5a\u540d\u4f20\u7968\u3002\u6cd5\u9662\u6b64\u9879\u547d\u4ee4\u7684\u76ee\u7684\u662f\uff0c\u6536\u96c6\u90a3\u4e9b\u901a\u8fc7\u4f7f\u7528Sovereign Management &amp; Legal Ltd\uff08Sovereign\u516c\u53f8\uff09\u7684\u670d\u52a1\u53ef\u80fd\u6b63\u5728\u9003\u7a0e\u6216\u5df2\u7ecf\u9003\u7a0e\u7684\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u7684\u76f8\u5173\u4fe1\u606f\u3002\u8fd9\u5bb6\u603b\u90e8\u4f4d\u4e8e\u4f2f\u5229\u5179\u548c\u9999\u6e2f\u7684\u516c\u53f8\u63d0\u4f9b\u8de8\u6cd5\u57df\u79bb\u5cb8\u4e1a\u52a1\uff0c\u5e2e\u52a9\u5ba2\u6237\u8bbe\u7acb\u6216\u7ef4\u62a4\u6d77\u5916\u8d26\u6237\u3001\u8d44\u4ea7\u548c\u5b9e\u4f53\u3002<\/p>\n<figure id=\"attachment_11189\" aria-describedby=\"caption-attachment-11189\" style=\"width: 136px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/Roman_Ipfling.jpg\" rel=\"attachment wp-att-11189\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-11190\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/Roman_Ipfling.jpg\" alt=\"Roman Ipfling DMS\u79bb\u5cb8\u6295\u8d44\u670d\u52a1\u516c\u53f8 \u56fd\u9645\u7a0e\u52a1\u5408\u89c4\u90e8\u8463\u4e8b\u517c\u8054\u5408\u8d1f\u8d23\u4eba\" width=\"136\" height=\"156\" \/><\/a><figcaption id=\"caption-attachment-11189\" class=\"wp-caption-text\">Roman Ipfling<br \/>DMS\u79bb\u5cb8\u6295\u8d44\u670d\u52a1\u516c\u53f8<br \/>\u56fd\u9645\u7a0e\u52a1\u5408\u89c4\u90e8\u8463\u4e8b\u517c\u8054\u5408\u8d1f\u8d23\u4eba<\/figcaption><\/figure>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u8054\u90a6\u7a0e\u52a1\u5c40\u5728\u8c03\u67e5\u4e2d\u53d1\u73b0\uff0cSovereign\u516c\u53f8\u4f7f\u7528\u8054\u90a6\u5feb\u9012\u3001UPS\u548cDHL\u4e0e\u7f8e\u56fd\u5ba2\u6237\u6c9f\u901a\uff0c\u5e76\u901a\u8fc7\u897f\u8054\u6c47\u6b3e\u4e3a\u7f8e\u56fd\u5883\u5185\u7684\u5ba2\u6237\u8fdb\u884c\u8d44\u91d1\u5f80\u6765\u8f6c\u8d26\u3002\u6b64\u5916\uff0c\u8054\u90a6\u7a0e\u52a1\u5c40\u53ef\u80fd\u4ece\u4e0d\u540c\u7684\u5730\u65b9\u83b7\u5f97\u8fdb\u4e00\u6b65\u8bc1\u636e\uff0c\u5176\u4e2d\u5305\u62ecSovereign\u516c\u53f8\u901a\u8fc7\u7ebd\u7ea6\u8054\u90a6\u50a8\u5907\u94f6\u884c\u548c\u7968\u636e\u4ea4\u6362\u6240\u8425\u8fd0\u7684\u901a\u4fe1\u670d\u52a1\u4e0e\u5176\u7f8e\u56fd\u5ba2\u6237\u4e4b\u95f4\u7684\u91d1\u878d\u4ea4\u6613\uff0c\u4ee5\u53ca\u7f8e\u56fd\u6c47\u4e30\u94f6\u884c\u4e3aSovereign\u516c\u53f8\u5728\u5df4\u62ff\u9a6c\u548c\u9999\u6e2f\u7684\u5173\u8054\u94f6\u884c\u4ee3\u4e3a\u6301\u6709\u7684\u7684\u7f8e\u56fd\u4ee3\u7406\u94f6\u884c\u5e10\u6237\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\u6b63\u5728\u8ba4\u771f\u67e5\u627e\u4e3a\u9003\u7a0e\u800c\u5c06\u8d44\u91d1\u9690\u533f\u6d77\u5916\u7684\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u3002\u8fd9\u662f\u5176\u4e00\u7cfb\u5217\u884c\u52a8\u4e2d\u7684\u53c8\u4e00\u4e3e\u63aa\u3002\u8054\u90a6\u7a0e\u52a1\u5c40\u8fd8\u6709\u4e00\u4ef6\u5f3a\u5927\u7684\u65b0\u5de5\u5177\u2014\u2014\u300a\u6d77\u5916\u5e10\u6237\u7eb3\u7a0e\u6cd5\u300b\uff08\u4ee5\u4e0b\u7b80\u79f0\u201cFATCA\u201d\uff09\uff0c\u5176\u76ee\u6807\u5373\u662f\u6253\u51fb\u90a3\u4e9b\u8bd5\u56fe\u9003\u907f\u5728\u7f8e\u7eb3\u7a0e\u4e49\u52a1\u7684\u4eba\u3002<\/p>\n<p class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u7f8e\u56fd\u8d26\u6237\u6301\u6709\u4eba\u7684\u4e49\u52a1<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">FATCA\u4e8e2015\u5e741\u67081\u65e5\u751f\u6548\uff0c\u5f00\u542f\u4e86\u7f8e\u56fd\u4e0e\u5408\u4f5c\u6cd5\u57df\u4e4b\u95f4\u7684\u4fe1\u606f\u81ea\u52a8\u4ea4\u6362\u3002\u7f8e\u56fd\u4e0e\u5408\u4f5c\u6cd5\u57df\u95f4\u7684\u653f\u5e9c\u95f4\u534f\u5b9a\uff08\u4ee5\u4e0b\u7b80\u79f0\u201cIGA\u201d\uff09\u8981\u6c42\u8fd9\u4e9b\u6cd5\u57df\u7684\u6240\u6709\u5916\u56fd\u91d1\u878d\u673a\u6784\u6ca1\u6709\u4f8b\u5916\u5730\u8bc6\u522b\u51fa\u7f8e\u56fd\u5e10\u6237\u5e76\u62a5\u544a\u76f8\u5173\u4fe1\u606f\u3002\u5728\u7b7e\u7f72\u4e86IGA\u6a21\u5f0f1\u7684\u56fd\u5bb6\uff0c\u5916\u56fd\u91d1\u878d\u673a\u6784\u5fc5\u987b\u5728\u590f\u5b63\u62a5\u544a\u7ed9\u5f53\u5730\u4e3b\u7ba1\u90e8\u95e8\uff08\u5f00\u66fc\u7fa4\u5c9b\/\u82f1\u5c5e\u7ef4\u5c14\u4eac\u7fa4\u5c9b\u57282015\u5e745\u670831\u65e5\u4e4b\u524d\uff0c\u5362\u68ee\u5821\u548c\u7231\u5c14\u5170\u57282015\u5e746\u670830\u65e5\u4e4b\u524d\uff09\uff1b\u800c\u5728\u7b7e\u7f72\u4e86IGA\u6a21\u5f0f2\u7684\u6cd5\u57df\uff0c\u5982\u9999\u6e2f\uff0c\u5916\u56fd\u91d1\u878d\u673a\u6784\u5fc5\u987b\u57282015\u5e743\u670831\u65e5\u4e4b\u524d\u76f4\u63a5\u62a5\u544a\u7ed9\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\u3002\u4e0d\u8fc7\uff0c\u5bf9FATCA\u62a5\u544a\uff08\u8868\u683c8966\uff09\u7684\u6307\u5bfc\u8bf4\u660e\u4e2d\u89c4\u5b9a\uff0c\u5bf9\u4e8e2014\u5e74\u5e74\u5ea6\u60c5\u51b5\u7684\u62a5\u544a\uff0c\u6240\u6709\u7533\u62a5\u8005\uff08\u5305\u62ec\u7535\u5b50\u7533\u62a5\uff09\u65e0\u9700\u4efb\u4f55\u5f62\u5f0f\u7684\u7533\u8bf7\u6216\u91c7\u53d6\u4efb\u4f55\u884c\u52a8\uff0c\u90fd\u6709\u4e00\u4e2a\u81ea\u52a8\u768490\u5929\u5ef6\u957f\u671f\u6765\u63d0\u4ea4\u8868\u683c8966\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5305\u62ec\u4e2d\u56fd\uff08IGA\u6a21\u5f0f1\uff09\u5728\u5185\u7684\u8bb8\u591a\u6cd5\u57df\u5df2\u4e0e\u7f8e\u56fd\u8fbe\u6210\u4e86\u5b9e\u8d28\u4e0a\u7684IGA\uff0c\u4f46\u53cc\u65b9\u5c1a\u672a\u6b63\u5f0f\u7b7e\u7f72\u3002\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\u57282014\u5e7412\u6708\u53d1\u51fa\u516c\u544a\u79f0\uff0c2014\u5e7412\u670831\u65e5\u4e4b\u540e\uff0c\u8fd9\u4e9b\u6cd5\u57df\u5c06\u88ab\u89c6\u4e3a\u5df2\u5f62\u6210\u6709\u6548\u7684IGA\u6765\u5bf9\u5f85\u3002\u4e0d\u8fc7\uff0c\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\u4ecd\u7136\u8981\u6c42\u8fd9\u4e9b\u6cd5\u57df\u7ee7\u7eed\u8868\u73b0\u51fa\u575a\u5b9a\u7684\u51b3\u5fc3\uff0c\u5c3d\u5feb\u7b7e\u7f72\u5b9e\u8d28\u4e0a\u5df2\u7ecf\u8fbe\u6210\u7684IGA\u3002 \u81ea2015\u5e741\u6708\u8d77\uff0c\u5b9e\u8d28\u4e0a\u5df2\u5f62\u6210\u534f\u8bae\u7684\u6cd5\u57df\u540d\u5355\u5c06\u88ab\u6309\u6708\u5ba1\u67e5\uff0c\u4ee5\u8bc4\u4f30\u540d\u5355\u4e2d\u7684\u6bcf\u4e2a\u6cd5\u57df\u662f\u5426\u7ee7\u7eed\u5177\u5907\u6709\u6548\u7684IGA\u4ece\u800c\u7559\u5728\u540d\u5355\u4e2d\uff0c\u6216\u662f\u4ece\u4e2d\u5220\u9664\u3002\u5982\u679c\u4e00\u4e2a\u6cd5\u57df\u4ece\u8be5\u540d\u5355\u4e2d\u88ab\u5220\u9664\uff0c\u90a3\u4e48\u5728\u8be5\u6cd5\u57df\u6709\u4f4f\u5740\u6216\u6309\u5176\u6cd5\u5f8b\u8bbe\u7acb\u7684\u5916\u56fd\u91d1\u878d\u673a\u6784\u5c06\u4e0d\u518d\u5177\u5907IGA\u4e2d\u89c4\u5b9a\u7684\u8eab\u4efd\uff0c\u4ece\u800c\u987b\u4e0e\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\u76f4\u63a5\u7b7e\u7f72\u5916\u56fd\u91d1\u878d\u673a\u6784\u534f\u8bae\uff0c\u4ee5\u786e\u4fddFATCA\u5408\u89c4\u3002<\/p>\n<p class=\"Body-Subhead-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-red\"><strong>\u9075\u5b88\u610f\u5411\uff1aGIIN\u6ce8\u518c<\/strong><\/span><\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5bf9\u4e8e\u6240\u5728\u56fd\u5177\u5907\u5b9e\u8d28\u4e0a\u7684IGA\u7684\u5916\u56fd\u91d1\u878d\u673a\u6784\uff0c\u5982\u679c\u5176\u613f\u610f\u9075\u4eceIGA\u5e76\u8fdb\u884cFATCA\u5408\u89c4\u7684\u521d\u59cb\u6b65\u9aa4\uff0c\u4e00\u4e2a\u8981\u7d20\u662f\u5fc5\u987b\u83b7\u5f97\u4e00\u4e2a\u5168\u7403\u4e2d\u4ecb\u673a\u6784\u8bc6\u522b\u53f7\uff08GIIN\uff09\u3002\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\u5c06\u6bcf\u6708\u4ee5\u53ef\u4e0b\u8f7d\u7684\u683c\u5f0f\u516c\u5e03\u5df2\u6838\u51c6\u6ce8\u518c\u7684\u5916\u56fd\u91d1\u878d\u673a\u6784\u540d\u5355\u53ca\u5176GIIN\uff0c\u4ee5\u4fbf\u6263\u7f34\u4e49\u52a1\u4eba\u548c\u76f8\u5bf9\u65b9\uff08 \u5982\u94f6\u884c\u3001\u7ecf\u7eaa\u4eba\u7b49\uff09\u80fd\u591f\u9a8c\u8bc1\u5916\u56fd\u91d1\u878d\u673a\u6784\u7684 GIIN\u4ece\u800c\u4e0d\u6263\u7f34\u8be5\u5916\u56fd\u91d1\u878d\u673a\u6784\u6536\u5230\u7684\u67d0\u4e9b\u6b3e\u9879\uff0c\u6216\u4e3a\u5408\u89c4\u7684\u76ee\u7684\u786e\u8ba4GIIN\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">GIIN\u7f16\u53f7\u662f\u4e00\u4e2a19\u4e2a\u5b57\u7b26\u7684\u6807\u8bc6\u5b57\u7b26\u4e32\uff0c\u5176\u5bf9\u4e8e\u6bcf\u4e2a\u5b9e\u4f53\u90fd\u662f\u552f\u4e00\u7684\uff0c\u5916\u56fd\u91d1\u878d\u673a\u6784\u5728\u6bcf\u5e74\u4ee5\u7535\u5b50\u8868\u683c\u5411\u672c\u56fd\u7a0e\u52a1\u673a\u6784\u6216\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\uff08\u53d6\u51b3\u4e8e\u6240\u5728\u6cd5\u57df\u7684IGA\u6a21\u5f0f\uff09\u63d0\u4ea4\u53ef\u62a5\u544a\u7684\u7f8e\u56fd\u5e10\u6237\u4fe1\u606f\u65f6\u5c06\u7528\u5230\u8fd9\u4e2a\u7f16\u7801\u3002\u5916\u56fd\u91d1\u878d\u673a\u6784\u53ef\u901a\u8fc7\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\u7684GIIN\u5728\u7ebf\u7cfb\u7edf\u6ce8\u518c\u83b7\u5f97GIIN\u3002\u8fd8\u5e94\u6ce8\u610f\u7684\u662f\uff0c\u8bb8\u591a\u6cd5\u57df\uff08\u5982\u5f00\u66fc\u7fa4\u5c9b\u3001\u7231\u5c14\u5170\u548c\u82f1\u56fd\uff09\u7684\u5916\u56fd\u91d1\u878d\u673a\u6784\u987b\u8fdb\u884c\u201c\u96f6\u6c47\u62a5\u201d\u7533\u62a5\u2014\u2014\u5373\u4f7f\u6ca1\u6709\u53ef\u62a5\u544a\u7684\u8d26\u6237\uff0c\u4e5f\u5fc5\u987b\u5411\u76f8\u5e94\u7684\u7a0e\u52a1\u673a\u6784\u63d0\u4ea4\u4e00\u4efd\u62a5\u544a\u3002\u6b64\u5916\uff0c\u5f00\u66fc\u7fa4\u5c9b\u7684\u5916\u56fd\u91d1\u878d\u673a\u6784\u5fc5\u987b\u57282015\u5e743\u670831\u65e5\u524d\u5411\u5f00\u66fc\u7fa4\u5c9b\u7a0e\u52a1\u4fe1\u606f\u7ba1\u7406\u5c40\uff08TIA\uff09\u62a5\u544a\u81ea\u5df1\u7684\u8eab\u4efd\uff0c\u6839\u636eTIA\u57282014\u5e7412\u6708\u7684\u66f4\u65b0\u6307\u793a\uff0c\u62a5\u544a\u65e5\u671f\u53ef\u80fd\u5ef6\u81f32015\u5e744\u670830\u65e5\u3002\u4efb\u4f55\u6539\u53d8\u90fd\u5fc5\u987b\u7acb\u5373\u62a5\u544a\u7ed9TIA\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">GIIN\u4e5f\u662f\u76ee\u524d\u65b0\u4fee\u8ba2\u7684\u6263\u7f34\u51ed\u8bc1\u6216\u81ea\u6211\u8ba4\u8bc1\u7684\u4e00\u4e2a\u7ec4\u6210\u90e8\u5206\uff0c\u5916\u56fd\u91d1\u878d\u673a\u6784\u7528\u4ee5\u5411\u4ea4\u6613\u5bf9\u624b\u8bc1\u660e\u81ea\u5df1\u662f\u5916\u56fd\u5b9e\u4f53\uff0c\u5e76\u5df2\u5b9e\u65bdFATCA\u5408\u89c4\u7684\u521d\u59cb\u6b65\u9aa4\u3002\u8fd1\u51e0\u4e2a\u6708\u6765\uff0c\u5404\u5927\u94f6\u884c\u7eb7\u7eb7\u63d0\u9ad8\u4e86\u5bf9\u6263\u7f34\u51ed\u5355\uff08\u8868\u683cW-8\u548cW-9\uff09\u548c\u81ea\u6211\u8ba4\u8bc1\u7684\u8981\u6c42\uff0c\u4ee5\u6ee1\u8db3\u5176\u5185\u90e8\u7684FATCA\u5408\u89c4\u8ba1\u5212\u3002\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\uff0c\u65b0\u7684\u5b9e\u4f53\u5728\u5907\u9f50\u5305\u62ecGIIN\u7f16\u53f7\u5728\u5185\u7684FATCA\u9002\u5f53\u6587\u4ef6\u4e4b\u524d\uff0c\u4e0d\u80fd\u5728\u94f6\u884c\u548c\u7ecf\u7eaa\u516c\u53f8\u5f00\u8bbe\u94f6\u884c\u5e10\u6237\u6216\u4ea4\u6613\u8d26\u6237\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u5230\u76ee\u524d\u4e3a\u6b62\uff0c\u5728\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\u6ce8\u518c\u5e76\u83b7\u5f97GIIN\u7684\u4e2d\u56fd\u5b9e\u4f53\u7ea6\u67091000\u5bb6\uff0c\u9999\u6e2f\u5b9e\u4f53\u67092828\u5bb6\uff0c\u8fd9\u8868\u660e\u5728\u8fd9\u4e24\u4e2a\u6cd5\u57df\uff0c\u4e0e\u5176\u4ed6100\u591a\u4e2a\u5df2\u7ecf\u7b7e\u7f72\u6216\u5b9e\u8d28\u4e0a\u5f62\u6210\u4e86IGA\u7684\u6cd5\u57df\u4e00\u6837\uff0c\u7f8e\u56fd\u8d26\u6237\u6301\u6709\u4eba\u5c06\u65e0\u6cd5\u9003\u8131\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\u57fa\u4e8eFATCA\u7684\u5ba1\u67e5\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"vantage-grey\"><em>Roman Ipfling\u662f\u603b\u90e8\u8bbe\u5728\u5f00\u66fc\u7fa4\u5c9b\u7684DMS\u79bb\u5cb8\u6295\u8d44\u670d\u52a1\u516c\u53f8\u56fd\u9645\u7a0e\u52a1\u5408\u89c4\u90e8\u8463\u4e8b\u517c\u8054\u5408\u8d1f\u8d23\u4eba<\/em><\/span><\/p>\n<section class=\"format-info\">\n<p class=\"Correspondents-Firm-info\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/03\/DMS-Offshore-Investment-Services.jpg\" rel=\"attachment wp-att-1862\"><img decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-1863 aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/03\/DMS-Offshore-Investment-Services-300x86.jpg\" alt=\"LOGO_DMSOFFSHORE\" width=\"300\" height=\"86\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/03\/DMS-Offshore-Investment-Services-300x86.jpg 300w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/03\/DMS-Offshore-Investment-Services.jpg 472w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p class=\"Correspondents-Firm-info\">DMS House, 20 Genesis Close<\/p>\n<p class=\"Correspondents-Firm-info\">P.O. Box 314, Grand Cayman, KY1-1104<\/p>\n<p class=\"Correspondents-Firm-info\">Cayman Islands<\/p>\n<p class=\"Correspondents-Firm-info\">\u7535\u8bdd: +1 345 949 2777<\/p>\n<p class=\"Correspondents-Firm-info\">\u7535\u90ae:\u00a0ripfling@dmsoffshore.com<\/p>\n<p class=\"Correspondents-Firm-info\">www.dmsoffshore.com<\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u53bb\u5e7412\u6708\uff0c\u7f8e\u56fd\u4e00\u5bb6\u6cd5\u9662\u88c1\u4ee4\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\uff08IRS\uff09\u6709\u6743\u5bf9\u8054\u90a6\u5feb\u9012\u3001\u8054\u90a6\u9646\u8fd0\u3001DHL\u3001UPS\u3001\u897f\u8054\u6c47\u6b3e\u3001\u7ebd\u7ea6\u8054<\/p>\n","protected":false},"author":16,"featured_media":25956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":""},"categories":[267,75],"tags":[36619,2058,677],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"\u53bb\u5e7412\u6708\uff0c\u7f8e\u56fd\u4e00\u5bb6\u6cd5\u9662\u88c1\u4ee4\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\uff08IRS\uff09\u6709\u6743\u5bf9\u8054\u90a6\u5feb\u9012\u3001\u8054\u90a6\u9646\u8fd0\u3001DHL\u3001UPS\u3001\u897f\u8054\u6c47\u6b3e\u3001\u7ebd\u7ea6\u8054\u90a6\u50a8\u5907\u94f6\u884c\u3001\u7968\u636e\u4ea4\u6362\u6240\u548c\u7f8e\u56fd\u6c47\u4e30\u94f6\u884c\u53d1\u51fa\u4f5a\u540d\u4f20\u7968\u3002\u6cd5\u9662\u6b64\u9879\u547d\u4ee4\u7684\u76ee\u7684\u662f\uff0c\u6536\u96c6\u90a3\u4e9b\u901a\u8fc7\u4f7f\u7528Sovereign Management &amp; Legal Ltd\uff08Sovereign\u516c\u53f8\uff09\u7684\u670d\u52a1\u53ef\u80fd\u6b63\u5728\u9003\u7a0e\u6216\u5df2\u7ecf\u9003\u7a0e\u7684\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u7684\u76f8\u5173\u4fe1\u606f\u3002\u8fd9\u5bb6\u603b\u90e8\u4f4d\u4e8e\u4f2f\u5229\u5179\u548c\u9999\u6e2f\u7684\u516c\u53f8\u63d0\u4f9b\u8de8\u6cd5\u57df\u79bb\u5cb8\u4e1a\u52a1\uff0c\u5e2e\u52a9\u5ba2\u6237\u8bbe\u7acb\u6216\u7ef4\u62a4\u6d77\u5916\u8d26\u6237\u3001\u8d44\u4ea7\u548c\u5b9e\u4f53\u3002\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u4e2d\u56fd\u5927\u9646\u548c\u9999\u6e2f\uff1a\u8ba9\u7f8e\u56fd\u9003\u7a0e\u8005\u65e0\u5904\u9041\u5f62\" \/>\n<meta property=\"og:description\" content=\"\u53bb\u5e7412\u6708\uff0c\u7f8e\u56fd\u4e00\u5bb6\u6cd5\u9662\u88c1\u4ee4\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\uff08IRS\uff09\u6709\u6743\u5bf9\u8054\u90a6\u5feb\u9012\u3001\u8054\u90a6\u9646\u8fd0\u3001DHL\u3001UPS\u3001\u897f\u8054\u6c47\u6b3e\u3001\u7ebd\u7ea6\u8054\u90a6\u50a8\u5907\u94f6\u884c\u3001\u7968\u636e\u4ea4\u6362\u6240\u548c\u7f8e\u56fd\u6c47\u4e30\u94f6\u884c\u53d1\u51fa\u4f5a\u540d\u4f20\u7968\u3002\u6cd5\u9662\u6b64\u9879\u547d\u4ee4\u7684\u76ee\u7684\u662f\uff0c\u6536\u96c6\u90a3\u4e9b\u901a\u8fc7\u4f7f\u7528Sovereign Management &amp; Legal Ltd\uff08Sovereign\u516c\u53f8\uff09\u7684\u670d\u52a1\u53ef\u80fd\u6b63\u5728\u9003\u7a0e\u6216\u5df2\u7ecf\u9003\u7a0e\u7684\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u7684\u76f8\u5173\u4fe1\u606f\u3002\u8fd9\u5bb6\u603b\u90e8\u4f4d\u4e8e\u4f2f\u5229\u5179\u548c\u9999\u6e2f\u7684\u516c\u53f8\u63d0\u4f9b\u8de8\u6cd5\u57df\u79bb\u5cb8\u4e1a\u52a1\uff0c\u5e2e\u52a9\u5ba2\u6237\u8bbe\u7acb\u6216\u7ef4\u62a4\u6d77\u5916\u8d26\u6237\u3001\u8d44\u4ea7\u548c\u5b9e\u4f53\u3002\" \/>\n<meta property=\"og:url\" content=\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/\" \/>\n<meta property=\"og:site_name\" content=\"Law.asia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\" \/>\n<meta property=\"article:published_time\" content=\"2015-03-12T17:25:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-12-22T02:24:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2015\/03\/Roman-Ipfling-DMS.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"384\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ablj_insights\" \/>\n<meta name=\"twitter:site\" content=\"@ablj_insights\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"Windy\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/#organization\",\"name\":\"Law.asia\",\"url\":\"https:\/\/beta2.law.asia\/zh-hans\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/AsiaBusinessLaw\/\",\"https:\/\/www.linkedin.com\/company\/vantage-asia-publishing-limited\/\",\"https:\/\/twitter.com\/ablj_insights\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/#logo\",\"inLanguage\":\"zh-CN\",\"url\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png\",\"contentUrl\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png\",\"width\":152,\"height\":152,\"caption\":\"Law.asia\"},\"image\":{\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/#website\",\"url\":\"https:\/\/beta2.law.asia\/zh-hans\/\",\"name\":\"Law.asia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/beta2.law.asia\/zh-hans\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"zh-CN\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#primaryimage\",\"inLanguage\":\"zh-CN\",\"url\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2015\/03\/Roman-Ipfling-DMS.jpg\",\"contentUrl\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2015\/03\/Roman-Ipfling-DMS.jpg\",\"width\":600,\"height\":384,\"caption\":\"Roman Ipfling, DMS\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#webpage\",\"url\":\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/\",\"name\":\"\\u4e2d\\u56fd\\u5927\\u9646\\u548c\\u9999\\u6e2f\\uff1a\\u8ba9\\u7f8e\\u56fd\\u9003\\u7a0e\\u8005\\u65e0\\u5904\\u9041\\u5f62\",\"isPartOf\":{\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#primaryimage\"},\"datePublished\":\"2015-03-12T17:25:21+00:00\",\"dateModified\":\"2017-12-22T02:24:29+00:00\",\"description\":\"\\u53bb\\u5e7412\\u6708\\uff0c\\u7f8e\\u56fd\\u4e00\\u5bb6\\u6cd5\\u9662\\u88c1\\u4ee4\\u7f8e\\u56fd\\u8054\\u90a6\\u7a0e\\u52a1\\u5c40\\uff08IRS\\uff09\\u6709\\u6743\\u5bf9\\u8054\\u90a6\\u5feb\\u9012\\u3001\\u8054\\u90a6\\u9646\\u8fd0\\u3001DHL\\u3001UPS\\u3001\\u897f\\u8054\\u6c47\\u6b3e\\u3001\\u7ebd\\u7ea6\\u8054\\u90a6\\u50a8\\u5907\\u94f6\\u884c\\u3001\\u7968\\u636e\\u4ea4\\u6362\\u6240\\u548c\\u7f8e\\u56fd\\u6c47\\u4e30\\u94f6\\u884c\\u53d1\\u51fa\\u4f5a\\u540d\\u4f20\\u7968\\u3002\\u6cd5\\u9662\\u6b64\\u9879\\u547d\\u4ee4\\u7684\\u76ee\\u7684\\u662f\\uff0c\\u6536\\u96c6\\u90a3\\u4e9b\\u901a\\u8fc7\\u4f7f\\u7528Sovereign Management & Legal Ltd\\uff08Sovereign\\u516c\\u53f8\\uff09\\u7684\\u670d\\u52a1\\u53ef\\u80fd\\u6b63\\u5728\\u9003\\u7a0e\\u6216\\u5df2\\u7ecf\\u9003\\u7a0e\\u7684\\u7f8e\\u56fd\\u7eb3\\u7a0e\\u4eba\\u7684\\u76f8\\u5173\\u4fe1\\u606f\\u3002\\u8fd9\\u5bb6\\u603b\\u90e8\\u4f4d\\u4e8e\\u4f2f\\u5229\\u5179\\u548c\\u9999\\u6e2f\\u7684\\u516c\\u53f8\\u63d0\\u4f9b\\u8de8\\u6cd5\\u57df\\u79bb\\u5cb8\\u4e1a\\u52a1\\uff0c\\u5e2e\\u52a9\\u5ba2\\u6237\\u8bbe\\u7acb\\u6216\\u7ef4\\u62a4\\u6d77\\u5916\\u8d26\\u6237\\u3001\\u8d44\\u4ea7\\u548c\\u5b9e\\u4f53\\u3002\",\"breadcrumb\":{\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#breadcrumb\"},\"inLanguage\":\"zh-CN\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\"}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#webpage\"},\"author\":{\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/#\/schema\/person\/00484fc11d4d8fe8995a68dd16edb42a\"},\"headline\":\"\\u4e2d\\u56fd\\u5927\\u9646\\u548c\\u9999\\u6e2f\\uff1a\\u8ba9\\u7f8e\\u56fd\\u9003\\u7a0e\\u8005\\u65e0\\u5904\\u9041\\u5f62\",\"datePublished\":\"2015-03-12T17:25:21+00:00\",\"dateModified\":\"2017-12-22T02:24:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#webpage\"},\"wordCount\":83,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/#organization\"},\"image\":{\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2015\/03\/Roman-Ipfling-DMS.jpg\",\"keywords\":[\"FATCA\",\"\\u7a0e\\u52a1\",\"\\u7f8e\\u56fd\\u6d77\\u5916\\u8d26\\u6237\\u7eb3\\u7a0e\\u6cd5\\u6848\"],\"articleSection\":[\"2015\\u5e743\\u6708\",\"\\u5546\\u6cd5\"],\"inLanguage\":\"zh-CN\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#respond\"]}],\"copyrightYear\":\"2015\",\"copyrightHolder\":{\"@id\":\"https:\/\/beta2.law.asia\/#organization\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/#\/schema\/person\/00484fc11d4d8fe8995a68dd16edb42a\",\"name\":\"Windy\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/beta2.law.asia\/zh-hans\/#personlogo\",\"inLanguage\":\"zh-CN\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d8373b64c2ce5e0f8166f392abd4c647?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/d8373b64c2ce5e0f8166f392abd4c647?s=96&d=mm&r=g\",\"caption\":\"Windy\"},\"url\":\"https:\/\/beta2.law.asia\/zh-hans\/author\/van_author3\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"description":"\u53bb\u5e7412\u6708\uff0c\u7f8e\u56fd\u4e00\u5bb6\u6cd5\u9662\u88c1\u4ee4\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\uff08IRS\uff09\u6709\u6743\u5bf9\u8054\u90a6\u5feb\u9012\u3001\u8054\u90a6\u9646\u8fd0\u3001DHL\u3001UPS\u3001\u897f\u8054\u6c47\u6b3e\u3001\u7ebd\u7ea6\u8054\u90a6\u50a8\u5907\u94f6\u884c\u3001\u7968\u636e\u4ea4\u6362\u6240\u548c\u7f8e\u56fd\u6c47\u4e30\u94f6\u884c\u53d1\u51fa\u4f5a\u540d\u4f20\u7968\u3002\u6cd5\u9662\u6b64\u9879\u547d\u4ee4\u7684\u76ee\u7684\u662f\uff0c\u6536\u96c6\u90a3\u4e9b\u901a\u8fc7\u4f7f\u7528Sovereign Management & Legal Ltd\uff08Sovereign\u516c\u53f8\uff09\u7684\u670d\u52a1\u53ef\u80fd\u6b63\u5728\u9003\u7a0e\u6216\u5df2\u7ecf\u9003\u7a0e\u7684\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u7684\u76f8\u5173\u4fe1\u606f\u3002\u8fd9\u5bb6\u603b\u90e8\u4f4d\u4e8e\u4f2f\u5229\u5179\u548c\u9999\u6e2f\u7684\u516c\u53f8\u63d0\u4f9b\u8de8\u6cd5\u57df\u79bb\u5cb8\u4e1a\u52a1\uff0c\u5e2e\u52a9\u5ba2\u6237\u8bbe\u7acb\u6216\u7ef4\u62a4\u6d77\u5916\u8d26\u6237\u3001\u8d44\u4ea7\u548c\u5b9e\u4f53\u3002","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"zh_CN","og_type":"article","og_title":"\u4e2d\u56fd\u5927\u9646\u548c\u9999\u6e2f\uff1a\u8ba9\u7f8e\u56fd\u9003\u7a0e\u8005\u65e0\u5904\u9041\u5f62","og_description":"\u53bb\u5e7412\u6708\uff0c\u7f8e\u56fd\u4e00\u5bb6\u6cd5\u9662\u88c1\u4ee4\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\uff08IRS\uff09\u6709\u6743\u5bf9\u8054\u90a6\u5feb\u9012\u3001\u8054\u90a6\u9646\u8fd0\u3001DHL\u3001UPS\u3001\u897f\u8054\u6c47\u6b3e\u3001\u7ebd\u7ea6\u8054\u90a6\u50a8\u5907\u94f6\u884c\u3001\u7968\u636e\u4ea4\u6362\u6240\u548c\u7f8e\u56fd\u6c47\u4e30\u94f6\u884c\u53d1\u51fa\u4f5a\u540d\u4f20\u7968\u3002\u6cd5\u9662\u6b64\u9879\u547d\u4ee4\u7684\u76ee\u7684\u662f\uff0c\u6536\u96c6\u90a3\u4e9b\u901a\u8fc7\u4f7f\u7528Sovereign Management & Legal Ltd\uff08Sovereign\u516c\u53f8\uff09\u7684\u670d\u52a1\u53ef\u80fd\u6b63\u5728\u9003\u7a0e\u6216\u5df2\u7ecf\u9003\u7a0e\u7684\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u7684\u76f8\u5173\u4fe1\u606f\u3002\u8fd9\u5bb6\u603b\u90e8\u4f4d\u4e8e\u4f2f\u5229\u5179\u548c\u9999\u6e2f\u7684\u516c\u53f8\u63d0\u4f9b\u8de8\u6cd5\u57df\u79bb\u5cb8\u4e1a\u52a1\uff0c\u5e2e\u52a9\u5ba2\u6237\u8bbe\u7acb\u6216\u7ef4\u62a4\u6d77\u5916\u8d26\u6237\u3001\u8d44\u4ea7\u548c\u5b9e\u4f53\u3002","og_url":"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/","og_site_name":"Law.asia","article_publisher":"https:\/\/www.facebook.com\/AsiaBusinessLaw\/","article_published_time":"2015-03-12T17:25:21+00:00","article_modified_time":"2017-12-22T02:24:29+00:00","og_image":[{"width":600,"height":384,"url":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2015\/03\/Roman-Ipfling-DMS.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_creator":"@ablj_insights","twitter_site":"@ablj_insights","twitter_misc":{"\u4f5c\u8005":"Windy"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Organization","@id":"https:\/\/beta2.law.asia\/zh-hans\/#organization","name":"Law.asia","url":"https:\/\/beta2.law.asia\/zh-hans\/","sameAs":["https:\/\/www.facebook.com\/AsiaBusinessLaw\/","https:\/\/www.linkedin.com\/company\/vantage-asia-publishing-limited\/","https:\/\/twitter.com\/ablj_insights"],"logo":{"@type":"ImageObject","@id":"https:\/\/beta2.law.asia\/zh-hans\/#logo","inLanguage":"zh-CN","url":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png","contentUrl":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2020\/10\/LAWDOTASIA-LOGO-152.png","width":152,"height":152,"caption":"Law.asia"},"image":{"@id":"https:\/\/beta2.law.asia\/zh-hans\/#logo"}},{"@type":"WebSite","@id":"https:\/\/beta2.law.asia\/zh-hans\/#website","url":"https:\/\/beta2.law.asia\/zh-hans\/","name":"Law.asia","description":"","publisher":{"@id":"https:\/\/beta2.law.asia\/zh-hans\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/beta2.law.asia\/zh-hans\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"zh-CN"},{"@type":"ImageObject","@id":"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#primaryimage","inLanguage":"zh-CN","url":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2015\/03\/Roman-Ipfling-DMS.jpg","contentUrl":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2015\/03\/Roman-Ipfling-DMS.jpg","width":600,"height":384,"caption":"Roman Ipfling, DMS"},{"@type":"WebPage","@id":"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#webpage","url":"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/","name":"\u4e2d\u56fd\u5927\u9646\u548c\u9999\u6e2f\uff1a\u8ba9\u7f8e\u56fd\u9003\u7a0e\u8005\u65e0\u5904\u9041\u5f62","isPartOf":{"@id":"https:\/\/beta2.law.asia\/zh-hans\/#website"},"primaryImageOfPage":{"@id":"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#primaryimage"},"datePublished":"2015-03-12T17:25:21+00:00","dateModified":"2017-12-22T02:24:29+00:00","description":"\u53bb\u5e7412\u6708\uff0c\u7f8e\u56fd\u4e00\u5bb6\u6cd5\u9662\u88c1\u4ee4\u7f8e\u56fd\u8054\u90a6\u7a0e\u52a1\u5c40\uff08IRS\uff09\u6709\u6743\u5bf9\u8054\u90a6\u5feb\u9012\u3001\u8054\u90a6\u9646\u8fd0\u3001DHL\u3001UPS\u3001\u897f\u8054\u6c47\u6b3e\u3001\u7ebd\u7ea6\u8054\u90a6\u50a8\u5907\u94f6\u884c\u3001\u7968\u636e\u4ea4\u6362\u6240\u548c\u7f8e\u56fd\u6c47\u4e30\u94f6\u884c\u53d1\u51fa\u4f5a\u540d\u4f20\u7968\u3002\u6cd5\u9662\u6b64\u9879\u547d\u4ee4\u7684\u76ee\u7684\u662f\uff0c\u6536\u96c6\u90a3\u4e9b\u901a\u8fc7\u4f7f\u7528Sovereign Management & Legal Ltd\uff08Sovereign\u516c\u53f8\uff09\u7684\u670d\u52a1\u53ef\u80fd\u6b63\u5728\u9003\u7a0e\u6216\u5df2\u7ecf\u9003\u7a0e\u7684\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u7684\u76f8\u5173\u4fe1\u606f\u3002\u8fd9\u5bb6\u603b\u90e8\u4f4d\u4e8e\u4f2f\u5229\u5179\u548c\u9999\u6e2f\u7684\u516c\u53f8\u63d0\u4f9b\u8de8\u6cd5\u57df\u79bb\u5cb8\u4e1a\u52a1\uff0c\u5e2e\u52a9\u5ba2\u6237\u8bbe\u7acb\u6216\u7ef4\u62a4\u6d77\u5916\u8d26\u6237\u3001\u8d44\u4ea7\u548c\u5b9e\u4f53\u3002","breadcrumb":{"@id":"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#breadcrumb"},"inLanguage":"zh-CN","potentialAction":[{"@type":"ReadAction","target":["https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home"}]},{"@type":"Article","@id":"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#article","isPartOf":{"@id":"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#webpage"},"author":{"@id":"https:\/\/beta2.law.asia\/zh-hans\/#\/schema\/person\/00484fc11d4d8fe8995a68dd16edb42a"},"headline":"\u4e2d\u56fd\u5927\u9646\u548c\u9999\u6e2f\uff1a\u8ba9\u7f8e\u56fd\u9003\u7a0e\u8005\u65e0\u5904\u9041\u5f62","datePublished":"2015-03-12T17:25:21+00:00","dateModified":"2017-12-22T02:24:29+00:00","mainEntityOfPage":{"@id":"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#webpage"},"wordCount":83,"commentCount":0,"publisher":{"@id":"https:\/\/beta2.law.asia\/zh-hans\/#organization"},"image":{"@id":"https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#primaryimage"},"thumbnailUrl":"https:\/\/beta2.law.asia\/wp-content\/uploads\/2015\/03\/Roman-Ipfling-DMS.jpg","keywords":["FATCA","\u7a0e\u52a1","\u7f8e\u56fd\u6d77\u5916\u8d26\u6237\u7eb3\u7a0e\u6cd5\u6848"],"articleSection":["2015\u5e743\u6708","\u5546\u6cd5"],"inLanguage":"zh-CN","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/beta2.law.asia\/zh-hans\/%e4%b8%ad%e5%9b%bd%e5%a4%a7%e9%99%86%e5%92%8c%e9%a6%99%e6%b8%af%ef%bc%9a%e8%ae%a9%e7%be%8e%e5%9b%bd%e9%80%83%e7%a8%8e%e8%80%85%e6%97%a0%e5%a4%84%e9%81%81%e5%bd%a2\/#respond"]}],"copyrightYear":"2015","copyrightHolder":{"@id":"https:\/\/beta2.law.asia\/#organization"}},{"@type":"Person","@id":"https:\/\/beta2.law.asia\/zh-hans\/#\/schema\/person\/00484fc11d4d8fe8995a68dd16edb42a","name":"Windy","image":{"@type":"ImageObject","@id":"https:\/\/beta2.law.asia\/zh-hans\/#personlogo","inLanguage":"zh-CN","url":"https:\/\/secure.gravatar.com\/avatar\/d8373b64c2ce5e0f8166f392abd4c647?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d8373b64c2ce5e0f8166f392abd4c647?s=96&d=mm&r=g","caption":"Windy"},"url":"https:\/\/beta2.law.asia\/zh-hans\/author\/van_author3\/"}]}},"_links":{"self":[{"href":"https:\/\/beta2.law.asia\/zh-hans\/wp-json\/wp\/v2\/posts\/11192"}],"collection":[{"href":"https:\/\/beta2.law.asia\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/beta2.law.asia\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/beta2.law.asia\/zh-hans\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/beta2.law.asia\/zh-hans\/wp-json\/wp\/v2\/comments?post=11192"}],"version-history":[{"count":0,"href":"https:\/\/beta2.law.asia\/zh-hans\/wp-json\/wp\/v2\/posts\/11192\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/beta2.law.asia\/zh-hans\/wp-json\/wp\/v2\/media\/25956"}],"wp:attachment":[{"href":"https:\/\/beta2.law.asia\/zh-hans\/wp-json\/wp\/v2\/media?parent=11192"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/beta2.law.asia\/zh-hans\/wp-json\/wp\/v2\/categories?post=11192"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/beta2.law.asia\/zh-hans\/wp-json\/wp\/v2\/tags?post=11192"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}