Post on 09-Aug-2020
transcript
FATCA CRS
(Foreign Account Tax
Compliance Act) ( CRS)
Foreign Account Tax Compliance Act
(CRS)
( )
( )
( ) /
( )
( )
( )
( ) ( SSN)
( )
( )
( ) /
( )
( )
( )
1. ( )
2.
3. (
(Internal Revenue Service)
4.
( )
( )
*N00315* N00315
( )
1.
2.
3.
( ) (
)
(Recalcitrant Account)
2
FATCA/CRS
A.
____________________________
B.
( )
( )
( )
1. W-8BEN
2.
C.
A
F G J M Q (
) 31
183
1. Form W-9
D.
(ROC)
(i) (ii)
(i) (ii)
( ) ( A B C B
)
1
2
3
A -
B - ( )
C - ( : )
(* )
1
Name in Chinese
*
Name in English
First or
Given
Name
Middle
Name(s)
Family name
or
Surname(s)
2
*
Current residential
address
(Number, street, and room or suite)
/ (City or Town)
/ / (State/Province/Region)
(Country) (Postcode)
3 *
Date of birth
4 *
Place of birth
*:
Country/Jurisdiction*:
*
City*
Declaration and Signature*
-( ) (Foreign Account Tax Compliance
Act)( SSN)
FATCA CRS
FATCA CRS
FATCA CRS
/
(FATCA CRS )
30 FATCA CRS
( )
(FATCA)
Foreign Account Tax Compliance Act (FATCA)
1. ( )
2014 7 1
2.
Taxpayer Identification Number TIN
( )
( )
3.
W-9
W-9
4. 3
183 183
; 183 31 1/3
1/6 183
F J M Q
5.
(1)
W-8 (2)W-8 (3) (4)
6. FATCA
1. 5 1 6
( CRS )
2. CRS
/
/
(
) OECD
(Rules governing tax residence,
http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-
assistance/tax-residency/#d.en.347760)
3.
/