قانون الامتثال الضريبي للحسابات الأجنبية

قانون الامتثال الضريبي لحسابات الأجنبية
Foreign Account Tax Compliance Act
Great Seal of the United States.
الاختصار FATCA
فرضه الكونگرس 111
ساري منذ March 18, 2010 (26 USC §6038D); December 31, 2012 (26 USC §§1471-1474)
الذِكر
قانون عام 111-147
Stat. 124 Stat. 97-117
التقنين
العنوان عـُدِّل 26
أقسام أُنشئت في U.S.C. 26 USC §§ 1471-1474, 26 USC § 6038D
أقسام من U.S.C. عُدِّلت بشكل كبير 26 USC §§ 163, 643, 679, 871, 1291, 1298, 4701, 6011, 6501, 6662, 6677
التاريخ التشريعي
  • قـُدِّم في House and Senate كـ Foreign Account Tax Compliance Act of 2009 (S. 1934, H.R. 3933) من قِبل Max Baucus (D–مونتانا); Charles Rangel (D–NY-13) بتاريخ 27 أكتوبر 2009
  • لعناية اللجنة من: Senate Finance, House Ways and Means
  • وتم تمريره مجلس النواب في 24 فبراير 2010 (70-28)
  • مرر مجلس النواب كـ Hiring Incentives to Restore Employment Act, Title V, Subtitle A في 4 مارس 2010 (217-201) بتعديل
  • مجلس الشيوخ وافق على مجلس النواب amendment on 17 مارس 2010 (68-29)
  • وقع عليه الرئيس ليصبح قانوناً باراك اوباما في 18 مارس 2010
التعديلات الرئيسية
قضايا أمام المحكمة العليا ذات صلة

قانون الامتثال الضريبي للحسابات الأجنبية Foreign Account Tax Compliance Act (فاتكا FATCA)، هو قسم من Hiring Incentives to Restore Employment (HIRE) Act الذي يلزم من الأفراد تقديم تقرير بحساباتهم المالية الموجودة خارج الولايات المتحدة ومن المؤسسات المالية الأجنبية تقديم تقرير عن عملائها الأمريكيين إلى دائرة الايرادات الداخلية. تم تصميم هذا القانون بصفة أساسية لمكافحة التهرب الضريبي واسترداد العائدات الضريبية الفدرالية.[1][2]

ويخول هذا القانون للسلطات الضريبية الأمريكية والمتمثلة في مصلحة الضرائب ملاحقة الأمريكيين المكلفين بسداد الضرائب خارج حدود الدولة، باستخدام النظام المصرفي العالمي.[3] وفي حالة عدم تنفيذ البنوك العربية لقانون الفاتكا أو عدم تعاونها مع السلطات الأمريكية، يسمح القانون لمصلحة الضرائب باقتطاع 30% من التحويلات الجارية بواسطة المصارف الأمريكية من حسابات المصرف العربي، الذى لا يلتزم بالتصريح عن عميله حامل الجنسية وفق لوائح الخزانة الأمريكية، ولا يسرى هذه القانون على حسابات الأشخاص أو الشركات التى تقل أرصدتهم عن 50 ألف دولار.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

خلفية

FATCA was reportedly enacted for the purpose of detecting the non-U.S. financial accounts of U.S. resident taxpayers rather than to identify non-resident U.S. citizens and enforce collections.[4] However, although there might be thousands of resident U.S. citizens with non-U.S. assets, such as investors, dual citizens, or legal immigrants,[5] FATCA also applies to the estimated 5.7 to 9 million U.S. citizens residing outside of the United States[6][7] and those persons believed to be U.S. persons for tax purposes.[8][9] FATCA also affects non-U.S.-person family members and business partners who share accounts with U.S. persons or who have U.S.-person signatories of accounts. This feature allows the reporting of the assets of non-U.S. corporations, volunteer organisations, and any other non-U.S. entity where a U.S. person can be identified.


البنود

البنود الثلاثة الرئيسية في الفاتكا:

  1. قانون الإلتزام بقواعد الضرائب على الحسابات الأمريكية خارج الولايات المتحدة(FATCA) والذي تم سنه عام 2010 كجزء من قانون حوافز التوظيف الأمريكي “HIRE Act” يعد خطوة أساسية في الجهود الأمريكية لمواجهة التهرب الضريبي الذي يتم من جانب أشخاص أمريكيين يحتفظون باستثمارات في حسابات بنكية خارج الولايات المتحدة الأمريكية, وقد صدر بشكل نهائي في 17 يناير 2013، كما تم نشره في 28 يناير 2013.
  2. بموجب أحكام قانون فاتكا يتعين على كافة المؤسسات المالية – سواء التي تمارس أعمالها داخل الولايات المتحدة الأمريكية أو خارجها – أن تقوم بتصنيف عملائها إلي شريحتين الأولي للعملاء الأمريكيين والثانية لغير الأمريكيين. وسوف يطالب القانون المؤسسات المالية الأجنبية بتقديم تقارير بصورة مباشرة إلى مصلحة ضريبة الدخل الأمريكية (IRS) على أن تتضمن هذه التقارير معلومات محددة عن الحسابات المالية التي يحتفظ بها دافعو الضرائب الأمريكيين أو الكيانات الأجنبية التي يمتلك فيها دافعو الضرائب الأمريكيين حصص ملكية. جوهرية.
  3. بمقتضى قانون فاتكا فإنه سيتعين على بعض دافعي الضرائب الأمريكيين الذين يمتلكون أصولاً مالية خارجية تتجاوز قيمتها الإجمالية مبلغ 50 ألف دولار أمريكي تقديم بيان يتضمن معلومات معينة بخصوص تلك الأصول من خلال نموذج جديد والذي يجب إرفاقه بالإقرار الضريبي السنوي لدافع الضرائب. عدم الإبلاغ عن الأصول المالية الخارجية من خلال النموذج سيؤدي للتعرض لغرامة تبلغ 10.000 دولار (وغرامة تصل إلى 50.000 دولار نتيجة الإستمرار في عدم الإبلاغ بعد إخطار مصلحة الضرائب). علاوة على ذلك، فإن المبالغ التي لم تسدد للضرائب نتيجة عدم الإفصاح عن الأصول المالية الخارجية ستخضع لغرامة إضافية كبيرة تصل إلى 40%.

جدل

التكاليف

الإنفاذ

الإنفاذ على المستوى المحلي

التعاون بين الحكومات

الاتفاقيات بين الحكومات

As enacted by Congress, FATCA was intended to form the basis for a relationship between the U.S. Department of the Treasury and individual foreign banks. Some FFIs responded[10] however, that it was not possible for them to follow their own countries' laws on privacy, confidentiality, discrimination, and so on and simultaneously comply with FATCA as enacted.[11][12] Discussions[من؟] with and among financial industry lobbyists resulted in the Intergovernmental Agreements (IGA's) between the Executive Branch of the United States government with foreign governments.[13] This development resulted in foreign governments implementing the US FATCA requirements into their own legal systems, which in turn allowed those governments to change their privacy and discrimination laws[14] to allow the identification and reporting of US persons via those governments.[14]

  United States
Countries with agreements (signed or in substance) regarding FATCA implementation
  States with a Model 1 agreement signed
  States with a Model 2 agreement signed
  States with a Model 1 agreement in substance
  States with a Model 2 agreement in substance

The United States Department of the Treasury has published model IGAs which follow two approaches. Under Model 1, financial institutions in the partner country report information about U.S. accounts to the tax authority of the partner country. That tax authority then provides the information to the United States. Model 1 comes in a reciprocal version (Model 1A), under which the United States will also share information about the partner country's taxpayers with the partner country, and a nonreciprocal version (Model 1B). Under Model 2, partner country financial institutions report directly to the U.S. Internal Revenue Service, and the partner country agrees to lower any legal barriers to that reporting.[15] Model 2 is available in two versions: 2A with no Tax Information Exchange Agreement (TIEA) or Double Tax Convention (DTC) required, and 2B for countries with a pre-existing TIEA or DTC. The agreements generally require parliamentary approval in the countries they are concluded with, but the United States is not pursuing ratification of this as a treaty.

In April 2014, the U.S. Department of the Treasury and IRS announced that any jurisdictions that reach "agreements in substance" and consent to their compliance statuses being published by the July 1, 2014, deadline would be treated as having an IGA in effect through the end of 2014, ensuring no penalties would be incurred during that time while giving more jurisdictions an opportunity to finalize formal IGAs.[16][15]

In India the Securities and Exchange Board of India (SEBI) said "FATCA in its current form lacks complete reciprocity from the US counterparts, and there is an asymmetry in due-diligence requirements." Furthermore, "Sources close to the development say the signing has been delayed because of Indian financial institutions' unpreparedness."[17]

With Canada's agreement in February 2014, all G7 countries have signed intergovernmental agreements. As of November 2019, the following jurisdictions have concluded intergovernmental agreements with the United States regarding the implementation of FATCA, most of which have entered into force.[15]

Intergovernmental agreements
Jurisdiction Model Signature Entry into force Approval process
partner state
الجزائر الجزائر 1 October 13, 2015 January 18, 2017
Flag of Angola.svg أنگولا 1 November 9, 2015 October 2, 2017
Flag of Anguilla.svg أنگويلا 1 January 15, 2017 June 22, 2017
Flag of Antigua and Barbuda.svg أنتيگا وبربودا 1 August 31, 2016 June 7, 2017
 أرمنيا 2 February 12, 2018 July 7, 2019
Flag of Australia.svg أستراليا 1 April 28, 2014 June 30, 2014[18]
Flag of Austria.svg نمسا 2 April 29, 2014 December 9, 2014[19]
أذربيجان أذربيجان 1 September 9, 2015 November 5, 2015[20]
Flag of the Bahamas.svg البهاما 1 November 3, 2014 September 17, 2015[20]
البحرين البحرين 1 January 18, 2017 March 5, 2018
Flag of Barbados.svg بربادوس 1 November 17, 2014 September 25, 2015[20]
Flag of Belarus.svg بلاروس 1 March 18, 2015 July 29, 2015[20]
Flag of Belgium.svg بلجيكا 1 April 23, 2014 December 23, 2016
جزر برمودا (المملكة المتحدة) جزر برمودا 2 December 19, 2013 August 19, 2014[19]
Flag of Brazil.svg البرازيل 1 September 23, 2014 June 26, 2015
 ج. العذراء البريطانية 1 June 30, 2014 July 13, 2015
 بلغاريا 1 December 5, 2014 June 30, 2015[20]
Flag of Cambodia.svg كمبوديا 1 September 14, 2015 December 23, 2016
Flag of Canada.svg كندا 1 February 5, 2014 June 27, 2014[21] Implementation act published.[22]
Flag of the Cayman Islands.svg جزر كايمان 1B[23] November 29, 2013 July 1, 2014[19]
Flag of Chile.svg تشيلي 2 March 5, 2014
كولومبيا كولومبيا 1 May 20, 2015 August 27, 2015
Flag of Costa Rica (state).svg كوستاريكا 1A[23] November 26, 2013 July 8, 2019
Flag of Croatia.svg كرواتيا 1 March 20, 2015 December 27, 2016
 كوراساو 1 December 16, 2014 August 3, 2016
Flag of Cyprus.svg قبرص 1 December 2, 2014 September 21, 2015
Flag of the Czech Republic.svg التشيك 1 August 4, 2014 December 18, 2014
Flag of Denmark.svg الدنمارك 1 November 19, 2012 September 30, 2015[20] Implementation law L67 passed December 20, 2013.[24] Draft implementation regulation published, hearing ends May 8, 2014.[25] Due diligence deadlines June 30, 2015, and June 30, 2016.[26]
Flag of Dominica.svg دومينيكا 1 June 15, 2018 August 12, 2019
 جمهورية الدومنيكان 1 September 15, 2016 July 17, 2019
Flag of Estonia.svg إستونيا 1 April 11, 2014 July 9, 2014[19]
Flag of Finland.svg فنلندا 1 March 5, 2014 February 20, 2015[20]
Flag of France.svg فرنسا 1 November 14, 2013 October 14, 2014[19]
 جورجيا 1 July 10, 2015 September 18, 2015
Flag of Germany.svg ألمانيا 1 May 31, 2013 December 11, 2013[27]
 الجبل الأسود 1 May 8, 2014 September 17, 2015[20]
Flag of Greece.svg اليونان 1 January 19, 2017 December 13, 2017
Flag of Greenland.svg گرينلاند 1 January 17, 2017 November 30, 2018
Flag of Grenada.svg گرينادا 1 October 17, 2016 April 6, 2018
Flag of Guernsey.svg جزيرة جرنزي 1 December 13, 2013 August 26, 2015 Draft implementation regulation published.[28]
گويانا گويانا 1 August 29, 2016 September 29, 2017
 هندوراس 1 March 31, 2014 February 19, 2015[20]
Flag of Hong Kong.svg هونگ كونگ 2 November 13, 2014 July 6, 2016
Flag of Hungary.svg المجر 1 February 4, 2014 July 16, 2014[19]
Flag of Iceland.svg آيسلندا 1 May 26, 2015 September 22, 2015[20]
Flag of India.png الهند 1 July 9, 2015 August 31, 2015[20]
Flag of Ireland.svg أيرلندا 1 January 23, 2013 April 2, 2014
 جزيرة مان 1 December 13, 2013 August 26, 2015 Draft implementation regulation published.[28]
 إسرائيل 1 June 30, 2014 August 29, 2016
Flag of Italy.svg إيطاليا 1 January 10, 2014 August 17, 2015[20]
Flag of Jamaica.svg جامايكا 1 May 2, 2014 September 24, 2015
Flag of Japan (bordered).svg اليابان 2 June 11, 2013 June 11, 2013
 جرزي 1 December 13, 2013 October 28, 2015[20] Draft implementation regulation published.[28]
كازاخستان كازاخستان 1 September 11, 2017
 كوسوڤو 1 February 26, 2015 November 4, 2015
الكويت الكويت 1 April 29, 2015 January 28, 2016
Flag of Latvia.svg لاتفيا 1 June 27, 2014 December 15, 2014[19]
 ليختنشتاين 1 May 19, 2014 January 22, 2015[20]
Flag of Lithuania.svg لتوانيا 1 August 26, 2014 October 7, 2014
Flag of Luxembourg.svg لوكسمبورگ 1 March 28, 2014 July 29, 2015[20]
 مكاو 2 December 14, 2016
Flag of Malta.svg مالطا 1A[29] December 16, 2013 June 26, 2014[19]
 موريشيوس 1 December 27, 2013 August 29, 2014[19]
Flag of Mexico.svg المكسيك 1 November 19, 2012 January 1, 2013[30] Replaced by revised treaty on April 9, 2014, with no break in enforcement.[31]
 مولدوڤا 2 November 26, 2014 January 21, 2016
 الجبل الأسود 1 June 1, 2017 March 28, 2018
 مونتسرات 1 September 8, 2015 October 28, 2016
Flag of the Netherlands.svg هولندا 1A[32][33] December 18, 2013 April 9, 2015[34]
Flag of New Zealand.svg نيوزيلندا 1 June 12, 2014 July 3, 2014[35]
Flag of Norway.svg نرويج 1 April 15, 2013 January 27, 2014[19]
 پنما 1 April 27, 2016 October 25, 2016
Flag of the Philippines.svg الفلپين 1 July 13, 2015
Flag of Poland.svg بولندا 1 October 7, 2014 July 1, 2015
البرتغال البرتغال 1 August 6, 2015 August 10, 2016
قطر قطر 1 January 7, 2015 June 23, 2015[20]
Flag of Romania.svg رومانيا 1 May 28, 2015 November 3, 2015
Flag of Saint Kitts and Nevis.svg سانت كيتس ونڤيس 1 August 31, 2015 April 28, 2016
Flag of Saint Lucia.svg سانت لوشيا 1 November 19, 2015 September 1, 2016
Flag of Saint Vincent and the Grenadines.svg س. ڤنسنت والگرنادينز 1 August 18, 2015 May 13, 2016
Flag of San Marino.svg سان مارينو 2 October 28, 2015 August 30, 2016
Flag of Saudi Arabia.svg السعودية 1 November 15, 2016 February 28, 2017
Flag of Serbia.svg صربيا 1 April 10, 2019
Flag of the Seychelles.svg سيشيل 1 July 1, 2019
Flag of Singapore.svg سنغافورة 1 December 9, 2014 March 28, 2015 Replaced by another agreement on November 18, 2018.[36]
Flag of Slovakia.svg سلوفاكيا 1 July 31, 2015 November 9, 2015
Flag of Slovenia.svg سلوفينيا 1 June 2, 2014 July 1, 2014[19]
علم جنوب أفريقيا جنوب أفريقيا 1 June 9, 2014 October 28, 2014[19]
Flag of South Korea (bordered).svg كوريا الجنوبية 1 June 10, 2015 September 8, 2016
Flag of Spain.svg إسپانيا 1 May 14, 2013 December 9, 2013[37]
Flag of Sweden.svg السويد 1 August 8, 2014 March 1, 2015
Flag of Switzerland.svg سويسرا 2[38] February 14, 2013 June 2, 2014[39] Parliamentary approval obtained;[40] insufficient supporters for a referendum.[41]
 تايوان 2 December 22, 2016
Flag of Thailand.svg تايلند 1 March 4, 2016
Flag of Trinidad and Tobago.svg ترينيداد وتوباگو 1 August 19, 2016 September 22, 2017
Flag of Tunisia.svg تونس 1 May 13, 2019 September 9, 2019
Flag of Turkey.svg تركيا 1 July 29, 2015
ترکمنستان ترکمنستان 1 July 28, 2017 November 6, 2017
 جزر تركس وكايكوس 1 December 1, 2014 July 25, 2016
Flag of Ukraine.svg أوكرانيا 1 February 7, 2017 November 18, 2019
Flag of the United Arab Emirates.svg الإمارات العربية 1 June 17, 2015 February 19, 2016
Flag of the United Kingdom.png المملكة المتحدة 1A September 12, 2012 August 11, 2014[أ]
أوزبكستان أوزبكستان 1 April 3, 2015 July 7, 2017
Flag of مدينة الڤاتيكان الڤاتيكان 1 June 10, 2015 June 10, 2015[20]
Flag of Vietnam.svg ڤيتنام 1 April 1, 2016 July 7, 2016
  1. ^ In the UK, formal approval of treaties before ratification is not requirement, although according to the Constitutional Reform and Governance Act 2010, they need to be presented to Parliament with an explanatory memorandum, which the government did in September 2012.

The following jurisdictions have also reached "agreements in substance":[15]

Model 1

Model 1

Model 2


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انظر أيضاً

المصادر

  1. ^ "The Foreign Account Tax Compliance Act (FATCA)" (PDF). DLA Piper.
  2. ^ 111 Cong. Rec. S1635-36 (daily ed. Mar. 17, 2010) (statement of Sen. Levin) ("Right now, thousands of U.S. tax dodgers conceal billions of dollars in assets within secrecy-shrouded foreign banks, dodging taxes and penalizing those of us who pay the taxes we owe. The Permanent Subcommittee on Investigations... estimated that these tax-dodging schemes cost the Federal Treasury $100 billion a year.") [hereinafter "Levin statement"], http://www.gpo.gov/fdsys/pkg/CREC-2010-03-17/pdf/CREC-2010-03-17-pt1-PgS1633-8.pdf#page=4
  3. ^ "مصر لم تقرر الجهة التى توقع على قانون «الفاتكا» الأمريكى". جريدة الشروق المصرية. 2013-04-13ا3. Retrieved 2013-10-28. {{cite web}}: Check date values in: |date= (help)
  4. ^ Crassweller, Kary; Andrew C. Liazos, Todd A. Solomon, McDermott Will & Emery (22 March 2013). "What You Need to Know About Foreign Account Tax Compliance Act's (FATCA) Impact on Non-U.S. Retirement Plans". The National Law Review. ISSN 2161-3362. Retrieved 19 March 2014. (According to one commentator, Congress enacted FATCA "to make it more difficult for U.S. taxpayers to conceal assets held in offshore accounts")
  5. ^ 111 Cong. Rec. S1635-36 (daily ed. Mar 17, 2010) (statement of Sen. Levin) ("Right now, thousands of U.S. tax dodgers conceal billions of dollars in assets within secrecy-shrouded foreign banks, dodging taxes and penalizing those of us who pay the taxes we owe. The Permanent Subcommittee on Investigations... estimated that these tax-dodging schemes cost the Federal Treasury $100 billion a year.")
  6. ^ Overseas Citizen Population Analysis, Federal Voting Assistance Program, February 2016.
  7. ^ CA by the numbers Archived سبتمبر 14, 2017 at the Wayback Machine, Bureau of Consular Affairs, May 2017.
  8. ^ "What is a US Person for IRS tax purposes? - US Tax & Financial Services".
  9. ^ "Classification of Taxpayers for U.S. Tax Purposes". Internal Revenue Service.
  10. ^ "UPPSATSER.SE: Foreign Account Tax Compliance Act : - om USA:s extraterritoriella rättstillämpning och lagens förenlighet med svensk banksekretess".
  11. ^ TEXT OF THE FATCA COMMENT LETTER SUBMITTED BY AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED, 7 June 2011
  12. ^ ""the US legislation prima facie breaches New Zealand privacy and tax laws, which will" p15, The Treasury Budget 2014 Information Release Release Document, July 2014" (PDF). Archived from the original (PDF) on November 21, 2015. Retrieved September 19, 2015.
  13. ^ "FATCA FAQ". Archived from the original on March 2, 2016. Retrieved February 12, 2016.
  14. ^ أ ب http://uu.diva-portal.org/smash/get/diva2:792177/FULLTEXT01.pdf
  15. ^ أ ب ت ث "U.S. Treasury FATCA Resource Center". U.S. Treasury Department.
  16. ^ خطأ استشهاد: وسم <ref> غير صحيح؛ لا نص تم توفيره للمراجع المسماة in-substance
  17. ^ Upadhyay, Jayshree P. "Sebi flags down govt on India-US tax pact".
  18. ^ "Australia-US Intergovernmental Agreement (IGA) to improve international tax compliance and to implement FATCA (the US Foreign Account Tax Compliance Act)". Australia Department of the Treasury. Archived from the original on أغسطس 6, 2017. Retrieved يوليو 9, 2014.
  19. ^ أ ب ت ث ج ح خ د ذ ر ز س "2014 Treaties and Agreements". United States Department of State.
  20. ^ أ ب ت ث ج ح خ د ذ ر ز س ش ص ض ط ظ "2015 Treaties and Agreements". United States Department of State.
  21. ^ "Entry into Force of the Information Exchange Agreement between Canada and the United States". Department of Finance Canada. July 2, 2014.
  22. ^ "Legislative Proposals Relating To the Canada–United States Enhanced Tax Information Exchange Agreement". Department of Finance, Canada. Retrieved March 5, 2014.
  23. ^ أ ب "Bilateral Pacts Represent First FATCA Agreements in the Caribbean". Tax Analysts. November 29, 2013. Retrieved December 3, 2013.
  24. ^ "L 67 - Forslag til lov om ændring af skattekontrolloven og forskellige andre love. (Indberetning og automatisk udveksling af skatterelevante oplysninger om finansielle konti samt ophævelse af bagatelgrænser for ind- og udbetalinger m.v)". Folketinget.
  25. ^ "Høringsdetaljer - Høringsportalen".
  26. ^ PricewaterhouseCoopers. "Dansk lov om FATCA".
  27. ^ "Treaties in Force 2014" (PDF). United States Department of State.
  28. ^ أ ب ت "TAXATION (International Tax Compliance) (Crown Dependency [CD]) Regulations 2014, Guidance notes" (PDF). January 31, 2014. Retrieved March 6, 2014.
  29. ^ "2013 TNT 243-24 MALTA ANNOUNCES SIGNING OF FATCA AGREEMENT WITH U.S.". Tax Analysts. December 18, 2013. {{cite web}}: Missing or empty |url= (help)
  30. ^ U.S.-Mexico FATCA agreement Article 10(1) "The Agreement shall enter into force on January 1st, 2013 and shall continue in force until terminated."
  31. ^ 2nd U.S.-Mexico FATCA agreement Article 10(1)
  32. ^ https://www.webcitation.org/6WIDVMV0W?url=http://www.treasury.gov/resource-center/tax-policy/treaties/Documents/FATCA-Agreement-Netherlands-12-18-2013.pdf?
  33. ^ "Agreement between the United States of America and the Kingdom of the Netherlands to Improve International Tax Compliance and to Implement FATCA" (PDF).
  34. ^ "Briefwisseling tussen Nederland en de VS". Government of the Netherlands. April 28, 2015. Retrieved April 28, 2015.
  35. ^ "Foreign Account Tax Compliance Act (FATCA) - U.S. Reportable Accounts Guidance Notes" (PDF). Inland Revenue, New Zealand. يوليو 9, 2014. p. 3, Introduction (1). Archived from the original (PDF) on أغسطس 12, 2014. Retrieved أغسطس 22, 2014.
  36. ^ Agreement between the government of the United States of America and the government of the Republic of Singapore to improve international tax compliance and to implement FATCA, U.S. Department of the Treasury.
  37. ^ "2013 Treaties and Agreements". United States Department of State.
  38. ^ "FATCA agreement". State Secretariat for International Financial Matters. Archived from the original on يوليو 4, 2017. Retrieved يونيو 19, 2017. The Federal Council approved the mandate for negotiations with the United States on switching to Model 1 on 8 October 2014.
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