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中东地区的FATCA和CRS合规性 – MBG

中东地区的FATCA和CRS合规性

外国账户税收遵从法案(FATCA)

FATCA是美国的一项立法,旨在打击美国人的逃税行为。该法律背后的意图是让外国金融机构(FFI),即非美国的金融机构,识别并向美国国税局(IRS)报告任何在国外持有资产的美国人,共同报告标准(CRS)。

继FATCA之后,经济合作与发展组织(OECD)已经形成了一个被称为CRS的全球税收透明度倡议。CRS是一个广泛的报告制度,其目标是解决海外逃税问题,它广泛地借鉴了实施FATCA的政府间方法。

与FATCA类似,CRS要求所有居住在参与管辖区的金融机构识别并报告任何应报告的账户(通常是CRS参与管辖区的税务居民)。截至2018年5月,超过100个管辖区已经签署或承诺签署CRS;包括巴林、科威特、黎巴嫩、卡塔尔、沙特阿拉伯和阿拉伯联合酋长国。

 

MBG在FATCA和CRS合规方面提供以下服务:

  • 实体分类-根据法规确定实体的分类
  • 影响评估-分析对实体系统、产品、部门、政策和程序的影响,并确定需要解决的差距,以符合法规的要求。
  • 支持 – 支持实体实施尽职调查要求
  • 政策和程序-制定符合法规的政策和程序
  • 合规审查 – 进行全面审查,以验证该组织是否遵循政策和程序并遵守法规
  • 报告支持-协助向有关当局报告程序

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