{"id":12780,"date":"2014-12-20T16:06:28","date_gmt":"2014-12-20T08:06:28","guid":{"rendered":"https:\/\/beta2.law.asia\/zh-hans\/?p=12780"},"modified":"2017-12-22T12:18:57","modified_gmt":"2017-12-22T04:18:57","slug":"%e5%9b%bd%e9%99%85%e7%a8%8e%e5%8a%a1%e5%90%88%e8%a7%84%e5%af%b9%e4%b8%ad%e5%9b%bd%e5%86%85%e5%9c%b0%e5%92%8c%e9%a6%99%e6%b8%af%e7%9a%84%e5%bd%b1%e5%93%8d","status":"publish","type":"post","link":"https:\/\/beta2.law.asia\/zh-hans\/%e5%9b%bd%e9%99%85%e7%a8%8e%e5%8a%a1%e5%90%88%e8%a7%84%e5%af%b9%e4%b8%ad%e5%9b%bd%e5%86%85%e5%9c%b0%e5%92%8c%e9%a6%99%e6%b8%af%e7%9a%84%e5%bd%b1%e5%93%8d\/","title":{"rendered":"\u56fd\u9645\u7a0e\u52a1\u5408\u89c4\u5bf9\u4e2d\u56fd\u5185\u5730\u548c\u9999\u6e2f\u7684\u5f71\u54cd"},"content":{"rendered":"<p class=\"Body-DropCaps-Red-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><span class=\"_idGenDropcap-3 custom-dropcap-red 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justify;\"><strong>\u6d77\u5916\u91d1\u878d\u673a\u6784\uff1a<\/strong>FFI\u5305\u62ec\u6295\u8d44\u673a\u6784\u3001\u5b58\u6258\u673a\u6784\u3001\u6258\u7ba1\u673a\u6784\u53ca\u7279\u5b9a\u4fdd\u9669\u516c\u53f8\u3002FFI\u901a\u5e38\u5fc5\u987b\u5728\u7f8e\u56fd\u56fd\u5185\u7a0e\u52a1\u5c40\uff08IRS\uff09\u767b\u8bb0\u4ee5\u53d6\u5f97\u5168\u7403\u4e2d\u4ecb\u673a\u6784\u8bc6\u522b\u53f7\uff0c\u5e76\u5c65\u884c\u9488\u5bf9\u5176\u8d26\u6237\u6301\u6709\u4eba\u7684\u591a\u9879\u5c3d\u804c\u8c03\u67e5\u3001\u6263\u7f34\u548c\u62a5\u544a\u4e49\u52a1\u3002\u82e5\u6709\u5173\u90e8\u95e8\u8ba4\u4e3a\u7f8e\u56fd\u7eb3\u7a0e\u4eba\u901a\u8fc7\u67d0FFI\u9003\u7a0e\u7684\u98ce\u9669\u8f83\u4f4e\uff0c\u5219\u8be5FFI\u53ef\u4eab\u53d7\u67d0\u4e9b\u4f8b\u5916\u5f85\u9047\u3002<\/p>\n<figure id=\"attachment_12774\" aria-describedby=\"caption-attachment-12774\" style=\"width: 136px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/Peter_Stafford-1.jpg\" rel=\"attachment wp-att-12774\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-12775\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/Peter_Stafford-1.jpg\" alt=\"Peter Stafford DMS\u79bb\u5cb8\u6295\u8d44\u670d\u52a1\u516c\u53f8 \u7a0e\u52a1\u8d44\u8baf\u670d\u52a1\u56e2\u961f\u8463\u4e8b\u53ca\u6210\u5458 Director and Member of the Tax Information Services Team DMS Offshore Investment Services\" width=\"136\" height=\"156\" \/><\/a><figcaption id=\"caption-attachment-12774\" class=\"wp-caption-text\">Peter Stafford<br \/>DMS\u79bb\u5cb8\u6295\u8d44\u670d\u52a1\u516c\u53f8<br \/>\u7a0e\u52a1\u8d44\u8baf\u670d\u52a1\u56e2\u961f\u8463\u4e8b\u53ca\u6210\u5458<\/figcaption><\/figure>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong>FATCA\u6263\u7f34\uff1a<\/strong>\u5982\u679cUSWA\u57282014\u5e74\u5e74\u5e95\u524d\u4e0d\u5177\u5907\u6709\u6548\u6587\u4ef6\u786e\u8bc1\u67d0\u8d26\u6237\u7b26\u5408FATCA\u89c4\u5b9a\u7684\u7eb3\u7a0e\u72b6\u6001\uff0c\u5219\u5fc5\u987b\u9075\u5faa\u4e00\u7cfb\u5217\u7684\u987a\u6b21\u63a8\u5b9a\u3002\u6700\u7ec8\u7ed3\u679c\u662f\uff0c\u8be5\u8d26\u6237\u6301\u6709\u4eba\u5c06\u88ab\u89c6\u4e3a\u975e\u53c2\u4e0e\u91d1\u878d\u673a\u6784\uff08NPFI\uff09\uff0c\u5176\u6765\u6e90\u4e8e\u7f8e\u56fd\u7684\u56fa\u5b9a\u7684\u3001\u53ef\u786e\u5b9a\u7684\u5e74\u5ea6\u6216\u5b9a\u671f\u6536\u5165\u987b\u7f34\u7eb330%\u7684FATCA\u9884\u6263\u7a0e\uff1b2017\u5e74\u8d77\uff0c\u51fa\u552e\u6216\u8d4e\u56de\u80a1\u606f\u6216\u5229\u606f\u6e90\u81ea\u7f8e\u56fd\u7684\u8d44\u4ea7\u6240\u83b7\u5f97\u7684\u603b\u4ef7\u6b3e\u5747\u987b\u6309\u4e0a\u8ff0\u7a0e\u7387\u7eb3\u7a0e\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">\u9664\u4e86\u7ec8\u6b62\u6240\u6709\u672a\u6765\u4ea4\u6613\uff0c\u975e\u7f8e\u56fd\u5b9e\u4f53\u907f\u514d\u53d7\u7f8e\u56fd\u4ea4\u6613\u5bf9\u624b\u65b9\u548c\u91d1\u878d\u670d\u52a1\u63d0\u4f9b\u5546\u4e0a\u8ff0\u5bf9\u5f85\u7684\u552f\u4e00\u9014\u5f84\u662f\u63d0\u4f9b\u4e0b\u5217\u5f62\u5f0f\u7684\u6709\u6548\u6587\u4ef6\uff1aIRS \u8868\u683cW-9\uff08\u7f8e\u56fd\u4eba\uff09\u3001W-8BEN\uff08\u975e\u7f8e\u56fd\u4e2a\u4eba\uff09\u6216\u8005W-8BEN-E\u3001W-8IMY\u3001W-8EXP\u6216W-8ECI\uff08\u6d77\u5916\u975e\u7f8e\u56fd\u5b9e\u4f53\uff09\u3002\u63d0\u4f9bIRS \u8868\u683cW-8IMY\u4f46\u65e0FATCA\u89c4\u5b9a\u7684\u76f8\u5173\u8d26\u6237\/\u6b3e\u9879\u7f34\u6263\u4e49\u52a1\u7684\u5b9e\u4f53\u8fd8\u5fc5\u987b\u63d0\u4f9b\u201cIMY \u5206\u914d\u8868\u201d\uff0c\u4ee5\u53ca\u8d26\u6237\u6bcf\u4f4d\u5b9e\u76ca\u6240\u6709\u4eba\u76f8\u5173\u7684\u6263\u7f34\u8bc1\u660e\u548c\u8eab\u4efd\u6587\u4ef6\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong>\u4e2d\u56fd\u548cIGA\u6a21\u5f0f 1<\/strong>\uff1a\u4e2d\u56fd\u662f\u4e0e\u7f8e\u56fd\u91c7\u53d6\u653f\u5e9c\u95f4\u534f\u5b9a\uff08IGA\uff09\u6a21\u5f0f1\u7684\u4f17\u591a\u53f8\u6cd5\u7ba1\u8f96\u533a\u4e4b\u4e00\uff0c\u53cc\u65b9\u5df2\u5c31\u5b9e\u8d28\u6027\u5185\u5bb9\u8fbe\u6210\u4e00\u81f4\uff0c\u4f46\u5c1a\u672a\u7b7e\u7f72\u3002\u5171\u6709\u6765\u81ea97\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u768498,354\u5bb6FFI\uff08\u5305\u62ec\u4e2d\u56fd\u7684658\u5bb6\uff09\u5df2\u7ecf\u6839\u636e\u5404\u81ea\u53f8\u6cd5\u7ba1\u8f96\u533a\u4e0e\u7f8e\u56fd\u7684IGA\u6a21\u5f0f1\u5728IRS\u767b\u8bb0\u3002\u8fd9\u4e9bFFI\u5fc5\u987b\u6bcf\u5e74\u5411\u5176\u5883\u5185\u7a0e\u52a1\u673a\u5173\u6c47\u62a5\u987b\u7533\u62a5\u7684\u8d26\u6237\u7684\u60c5\u51b5\uff0c\u4ee5\u4fbf\u540e\u8005\u5c06\u4fe1\u606f\u4f20\u9012\u7ed9IRS\u3002\u4e0a\u8ff0FFI\u7531\u5176\u5883\u5185\u7a0e\u52a1\u673a\u5173\u6839\u636e\u5883\u5185\u6cd5\u5f8b\u76d1\u7ba1\uff0c\u4e0d\u53d7\u4e0eIRS\u7b7e\u8ba2\u7684FFI\u534f\u8bae\u7ba1\u8f96\u3002<\/p>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\">IGA\u6a21\u5f0fl\u53ef\u80fd\u662f\u53cc\u5411\u7684\uff0c\u5373\u8981\u6c42\u7f8e\u56fd\u5171\u4eab\u5728\u7f8e\u56fd\u91d1\u878d\u673a\u6784\u5f00\u6237\u7684\u5408\u4f5c\u53f8\u6cd5\u7ba1\u8f96\u533a\u7eb3\u7a0e\u4eba\u7684\u8d26\u6237\u4fe1\u606f\uff0c\u4e5f\u53ef\u80fd\u662f\u5355\u5411\u7684\uff0c\u5373\u4fe1\u606f\u4ec5\u4ece\u5408\u4f5c\u53f8\u6cd5\u7ba1\u8f96\u533a\u7684\u76f8\u5173\u5f53\u5c40\u6d41\u5411IRS\u3002<\/p>\n<figure id=\"attachment_12776\" aria-describedby=\"caption-attachment-12776\" style=\"width: 136px\" class=\"wp-caption alignleft\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/Niaz_Khan-1.jpg\" rel=\"attachment wp-att-12776\"><img decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-12777\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/Niaz_Khan-1.jpg\" alt=\"Niaz Khan DMS\u79bb\u5cb8\u6295\u8d44\u670d\u52a1\u516c\u53f8 \u6267\u884c\u8463\u4e8b Executive Director DMS Offshore Investment Services\" width=\"136\" height=\"156\" \/><\/a><figcaption id=\"caption-attachment-12776\" class=\"wp-caption-text\">Niaz Khan<br \/>DMS\u79bb\u5cb8\u6295\u8d44\u670d\u52a1\u516c\u53f8<br \/>\u6267\u884c\u8463\u4e8b<\/figcaption><\/figure>\n<p class=\"Body-body-Chi\" lang=\"zh-CN\" style=\"text-align: justify;\"><strong>\u9999\u6e2f\u548cFFI\u534f\u8bae<\/strong>\uff1a2014\u5e7411\u670813\u65e5\uff0c\u9999\u6e2f\u4e0e\u7f8e\u56fd\u7b7e\u7f72IGA\u6a21\u5f0f2\u300213\u4e2a\u5176\u4ed6\u53f8\u6cd5\u7ba1\u8f96\u533a\u4e5f\u4e0e\u7f8e\u56fd\u8ba2\u7acb\u4e86\u8be5\u6a21\u5f0f\u3002\u81f3\u622a\u7a3f\u65f6\uff0c2,562\u5bb6\u9999\u6e2fFFI\u5df2\u5728IRS\u767b\u8bb0\u5e76\u53d7FFI\u534f\u8bae\u7ba1\u8f96\uff0c\u5176\u4e2d\u5305\u62ec\u6052\u751f\u94f6\u884c\u548c\u4e2d\u94f6\u9999\u6e2f\u7b49\u77e5\u540d\u673a\u6784\u3002\u603b\u5171\u6709129\u4e2a\u53f8\u6cd5\u7ba1\u8f96\u533a\u768423,837\u5bb6FFI\u5df2\u4e0eIRS\u76f4\u63a5\u7b7e\u8ba2\u4e86FFI\u534f\u8bae\u3002FFI\u534f\u8bae\u8981\u6c42FFI\u6bcf\u5e74\u76f4\u63a5\u5411IRS\u6c47\u62a5\u4efb\u4f55\u9884\u6263\u7a0e\u53ca\u5e94\u7533\u62a5\u8d26\u6237\u7684\u60c5\u51b5\u3002\u4e0e\u91c7\u53d6IGA\u6a21\u5f0f1\u7684FFI\u4e0d\u540c\uff0c\u8fd9\u4e9bFFI\u5747\u987b\u9075\u5b88\u7f8e\u56fd\u6cd5\u5f8b\uff0c\u670d\u4ece\u7f8e\u56fd\u8054\u90a6\u6cd5\u9662\u7684\u7ba1\u8f96\u6743\u3002\u53e6\u6709735\u5bb6\u7f8e\u56fd\u91d1\u878d\u673a\u6784\u5728IRS\u7684FFI\u540d\u5355\u767b\u8bb0\uff0c\u5b83\u4eec\u4e3b\u8981\u62c5\u5f53\u4fdd\u8350\u673a\u6784\uff0c\u6216\u8005\u6269\u5927\u540e\u7684\u5173\u8054\u96c6\u56e2\u7684\u7275\u5934\u6216\u6210\u5458\u673a\u6784\u3002<\/p>\n<p 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justify;\">\u5728\u67d0\u4e9b\u91d1\u878d\u673a\u6784\u5f00\u6237\u3001\u6216\u8005\u6536\u53d6\u6e90\u81ea\u7f8e\u56fd\u6b3e\u9879\u7684\u4e2d\u56fd\u5185\u5730\u548c\u9999\u6e2f\u7684\u5b9e\u4f53\u548c\u4e2a\u4eba\u5e94\u8be5\u5f88\u5feb\u5c31\u987b\u9075\u5b88\u63d0\u4f9b\u5176\u7a0e\u52a1\u72b6\u6001\u548c\u8eab\u4efd\u6587\u4ef6\u7684\u8981\u6c42\uff0c\u5982\u679c\u4ed6\u4eec\u8fd8\u6ca1\u6709\u8fd9\u6837\u505a\u7684\u8bdd\u3002FFI\u548cUSWA\u5fc5\u987b\u7d22\u53d6\u4e0a\u8ff0\u6587\u4ef6\u4ee5\u9075\u5b88FATCA\u89c4\u5b9a\u3002\u8463\u4e8b\u3001\u7ecf\u7406\u3001\u5408\u4f19\u4eba\u548c\u53d7\u6258\u4eba\u5e94\u5f53\u660e\u767d\uff0c\u5176\u81ea\u8eab\u7684\u804c\u8d23\u548c\u6cd5\u5f8b\u8d23\u4efb\u5c06\u4f1a\u51fa\u73b0\u53d8\u52a8\uff0c\u89c6\u5176\u5f00\u5c55\u4e1a\u52a1\u5f80\u6765\u7684FFI\u662f\u5df2\u4e0eIRS\u7b7e\u8ba2\u4e86FFI\u534f\u8bae\uff0c\u8fd8\u662f\u53d7IGA\u6a21\u5f0f1\u53f8\u6cd5\u7ba1\u8f96\u533a\u5883\u5185\u6cd5\u89c4\u76d1\u7ba1\u800c\u5b9a\u3002<\/p>\n<section class=\"format-info\">\n<p class=\"Correspondents-Firm-info\"><a href=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/1-1.png\" rel=\"attachment wp-att-12781\"><img decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-12781 aligncenter\" src=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/1-1-300x87.png\" alt=\"1\" width=\"300\" height=\"87\" srcset=\"https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/1-1-300x87.png 300w, https:\/\/beta2.law.asia\/wp-content\/uploads\/2016\/05\/1-1.png 331w\" 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 Tel: +1 345 949 2777<\/p>\n<p class=\"Correspondents-Firm-info\">\u7535\u90ae E-mail:<\/p>\n<p class=\"Correspondents-Firm-info\">pstafford@dmsoffshore.com<\/p>\n<p class=\"Correspondents-Firm-info\">nkhan@dmsoffshore.com<\/p>\n<p class=\"Correspondents-Firm-info\">www.dmsoffshore.com<\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>\u81ea\u52a8\u4ea4\u6362\u7a0e\u52a1\u4fe1\u606f\u5df2\u6210\u4e3a\u5168\u7403\u6027\u8fd0\u52a8\uff0c\u800c\u7f8e\u56fd\u7684\u300a\u6d77\u5916\u8d26\u6237\u7eb3\u7a0e\u6cd5\u6848\u300b\uff08FATCA\uff09\u6b63\u662f\u8fd9\u4e2a\u8fd0\u52a8\u7684\u9886\u519b\u4ee3\u8868\u3002\u7f8e\u56fd\u4e8e20<\/p>\n","protected":false},"author":17,"featured_media":25607,"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":[262,75],"tags":[36619,677],"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 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