قانون الامتثال الضريبي للحسابات الأجنبية
| 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 |
| |
| التعديلات الرئيسية | |
| قضايا أمام المحكمة العليا ذات صلة | |
قانون الامتثال الضريبي للحسابات الأجنبية Foreign Account Tax Compliance Act (فاتكا FATCA)، هوقسم 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.
ويخول هذا القانون للسلطات الضريبية الأمريكية والمتمثلة في مصلحة الضرائب ملاحقة الأمريكيين المكلفين بسداد الضرائب خارج حدود الدولة، باستخدام النظام المصرفي العالمي. وفي حالة عدم تطبيق البنوك العربية لقانون الفاتكا أوعدم 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 أوالشركات 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. However, although there might be thousands of resident U.S. citizens with non-U.S. assets, such as investors, dual citizens, or legal immigrants, FATCA also applies to the estimated 5.7 toتسعة million U.S. citizens residing outside of the United States and those persons believed to be U.S. persons for tax purposes. 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:
- 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 للقاءة 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.
- بموجب أحكام قانون فاتكا يتعين على كافة المؤسسات المالية – سواء التي تمارس أعمالها داخل الولايات المتحدة الأمريكية أوخارجها – حتى 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 حتى تتضمن هذه التقارير معلومات محددة عن الحسابات المالية التي يحتفظ بها دافعوالضرائب الأمريكيين أوالكيانات الأجنبية التي يمتلك فيها دافعوالضرائب الأمريكيين حصص ملكية. جوهرية.
- 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 حديث 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 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. Discussions[] 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. 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 to allow the identification and reporting of US persons via those governments.
██ 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. 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.
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."
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.
| Jurisdiction | Model | Signature | Entry into force | Approval process partner state |
|---|---|---|---|---|
| الجزائر | 1 | October 13, 2015 | January 18, 2017 | |
| أنگولا | 1 | November 9, 2015 | October 2, 2017 | |
| أنگويلا | 1 | January 15, 2017 | June 22, 2017 | |
| أنتيگا وبربودا | 1 | August 31, 2016 | June 7, 2017 | |
 أرمنيا
|
2 | February 12, 2018 | July 7, 2019 | |
| أستراليا | 1 | April 28, 2014 | June 30, 2014 | |
| نمسا | 2 | April 29, 2014 | December 9, 2014 | |
| أذربيجان | 1 | September 9, 2015 | November 5, 2015 | |
| البهاما | 1 | November 3, 2014 | September 17, 2015 | |
| البحرين | 1 | January 18, 2017 | March 5, 2018 | |
| بربادوس | 1 | November 17, 2014 | September 25, 2015 | |
| بلاروس | 1 | March 18, 2015 | July 29, 2015 | |
| بلجيكا | 1 | April 23, 2014 | December 23, 2016 | |
| جزر برمودا | 2 | December 19, 2013 | August 19, 2014 | |
| 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 | |
| كمبوديا | 1 | September 14, 2015 | December 23, 2016 | |
| كندا | 1 | February 5, 2014 | June 27, 2014 | Implementation act published. |
| جزر كايمان | 1B | November 29, 2013 | July 1, 2014 | |
| تشيلي | 2 | March 5, 2014 | ||
| كولومبيا | 1 | May 20, 2015 | August 27, 2015 | |
| كوستاريكا | 1A | November 26, 2013 | July 8, 2019 | |
| كرواتيا | 1 | March 20, 2015 | December 27, 2016 | |
 كوراساو
|
1 | December 16, 2014 | August 3, 2016 | |
| قبرص | 1 | December 2, 2014 | September 21, 2015 | |
| التشيك | 1 | August 4, 2014 | December 18, 2014 | |
| الدنمارك | 1 | November 19, 2012 | September 30, 2015 | Implementation law L67 passed December 20, 2013. Draft implementation regulation published, hearing ends May 8, 2014. Due diligence deadlines June 30, 2015, and June 30, 2016. |
| دومينيكا | 1 | June 15, 2018 | August 12, 2019 | |
 جمهورية الدومنيكان
|
1 | September 15, 2016 | July 17, 2019 | |
| إستونيا | 1 | April 11, 2014 | July 9, 2014 | |
| فنلندا | 1 | March 5, 2014 | February 20, 2015 | |
| فرنسا | 1 | November 14, 2013 | October 14, 2014 | |
 جورجيا
|
1 | July 10, 2015 | September 18, 2015 | |
| ألمانيا | 1 | May 31, 2013 | December 11, 2013 | |
 الجبل الأسود
|
1 | May 8, 2014 | September 17, 2015 | |
| اليونان | 1 | January 19, 2017 | December 13, 2017 | |
| گرينلاند | 1 | January 17, 2017 | November 30, 2018 | |
| گرينادا | 1 | October 17, 2016 | April 6, 2018 | |
| جزيرة جرنزي | 1 | December 13, 2013 | August 26, 2015 | Draft implementation regulation published. |
| گويانا | 1 | August 29, 2016 | September 29, 2017 | |
 هندوراس
|
1 | March 31, 2014 | February 19, 2015 | |
| هونگ كونگ | 2 | November 13, 2014 | July 6, 2016 | |
| المجر | 1 | February 4, 2014 | July 16, 2014 | |
| آيسلندا | 1 | May 26, 2015 | September 22, 2015 | |
| الهند | 1 | July 9, 2015 | August 31, 2015 | |
| أيرلندا | 1 | January 23, 2013 | April 2, 2014 | |
 جزيرة مان
|
1 | December 13, 2013 | August 26, 2015 | Draft implementation regulation published. |
 إسرائيل
|
1 | June 30, 2014 | August 29, 2016 | |
| إيطاليا | 1 | January 10, 2014 | August 17, 2015 | |
| جامايكا | 1 | May 2, 2014 | September 24, 2015 | |
| اليابان | 2 | June 11, 2013 | June 11, 2013 | |
 جرزي
|
1 | December 13, 2013 | October 28, 2015 | Draft implementation regulation published. |
| كازاخستان | 1 | September 11, 2017 | ||
 كوسوڤو
|
1 | February 26, 2015 | November 4, 2015 | |
| الكويت | 1 | April 29, 2015 | January 28, 2016 | |
| لاتفيا | 1 | June 27, 2014 | December 15, 2014 | |
 ليختنشتاين
|
1 | May 19, 2014 | January 22, 2015 | |
| لتوانيا | 1 | August 26, 2014 | October 7, 2014 | |
| لوكسمبورگ | 1 | March 28, 2014 | July 29, 2015 | |
 مكاو
|
2 | December 14, 2016 | ||
| مالطا | 1A | December 16, 2013 | June 26, 2014 | |
 موريشيوس
|
1 | December 27, 2013 | August 29, 2014 | |
| المكسيك | 1 | November 19, 2012 | January 1, 2013 | Replaced by revised treaty on April 9, 2014, with no break in enforcement. |
 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 | |
| هولندا | 1A | December 18, 2013 | April 9, 2015 | |
| نيوزيلندا | 1 | June 12, 2014 | July 3, 2014 | |
| نرويج | 1 | April 15, 2013 | January 27, 2014 | |
 پنما
|
1 | April 27, 2016 | October 25, 2016 | |
| الفلپين | 1 | July 13, 2015 | ||
| بولندا | 1 | October 7, 2014 | July 1, 2015 | |
| البرتغال | 1 | August 6, 2015 | August 10, 2016 | |
| قطر | 1 | January 7, 2015 | June 23, 2015 | |
| رومانيا | 1 | May 28, 2015 | November 3, 2015 | |
| سانت كيتس ونڤيس | 1 | August 31, 2015 | April 28, 2016 | |
| سانت لوشيا | 1 | November 19, 2015 | September 1, 2016 | |
| س. ڤنسنت والگرنادينز | 1 | August 18, 2015 | May 13, 2016 | |
| سان مارينو | 2 | October 28, 2015 | August 30, 2016 | |
| السعودية | 1 | November 15, 2016 | February 28, 2017 | |
| صربيا | 1 | April 10, 2019 | ||
| سيشيل | 1 | July 1, 2019 | ||
| سنغافورة | 1 | December 9, 2014 | March 28, 2015 | Replaced by another agreement on November 18, 2018. |
| سلوفاكيا | 1 | July 31, 2015 | November 9, 2015 | |
| سلوفينيا | 1 | June 2, 2014 | July 1, 2014 | |
| جنوب أفريقيا | 1 | June 9, 2014 | October 28, 2014 | |
| كوريا الجنوبية | 1 | June 10, 2015 | September 8, 2016 | |
| إسپانيا | 1 | May 14, 2013 | December 9, 2013 | |
| السويد | 1 | August 8, 2014 | March 1, 2015 | |
| سويسرا | 2 | February 14, 2013 | June 2, 2014 | Parliamentary approval obtained; insufficient supporters for a referendum. |
 تايوان
|
2 | December 22, 2016 | ||
| تايلند | 1 | March 4, 2016 | ||
| ترينيداد وتوباگو | 1 | August 19, 2016 | September 22, 2017 | |
| تونس | 1 | May 13, 2019 | September 9, 2019 | |
| هجريا | 1 | July 29, 2015 | ||
| ترکمنستان | 1 | July 28, 2017 | November 6, 2017 | |
 جزر هجرس وكايكوس
|
1 | December 1, 2014 | July 25, 2016 | |
| أوكرانيا | 1 | February 7, 2017 | November 18, 2019 | |
| الإمارات العربية | 1 | June 17, 2015 | February 19, 2016 | |
| المملكة المتحدة | 1A | September 12, 2012 | August 11, 2014 | |
| أوزبكستان | 1 | April 3, 2015 | July 7, 2017 | |
| الڤاتيكان | 1 | June 10, 2015 | June 10, 2015 | |
| ڤيتنام | 1 | April 1, 2016 | July 7, 2016 |
- ^ 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":
|
Model 1
|
Model 1
|
Model 2
|
انظر أيضاً
- ملاذ ضريبي Tax haven
- European Union withholding tax
- الولاية القضائية الأمريكية في الخارج
- تقرير معاملة مالية Currency transaction report
المصادر
- ^ "The Foreign Account Tax Compliance Act (FATCA)" (PDF). DLA Piper.
- ^ 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
-
^ "مصر لم تقرر الجهة التى تسقط على قانون «الفاتكا» الأمريكى". جريدة الشروق المصرية. 2013-04-13ا3. Retrieved 2013-10-28. Check date values in:
|date=(help) - ^ 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")
- ^ 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.")
- ^ Overseas Citizen Population Analysis, Federal Voting Assistance Program, February 2016.
- ^ CA by the numbers Archived September 14, 2017, at the Wayback Machine., Bureau of Consular Affairs, May 2017.
- ^ "What is a US Person for IRS tax purposes? - US Tax & Financial Services".
- ^ "Classification of Taxpayers for U.S. Tax Purposes". Internal Revenue Service.
- ^ "UPPSATSER.SE: Foreign Account Tax Compliance Act : - om USA:s extraterritoriella rättstillämpning och lagens förenlighet med svensk banksekretess".
- ^ TEXT OF THE FATCA COMMENT LETTER SUBMITTED BY AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED,سبعة June 2011
- ^ 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.
- ^ "FATCA FAQ". Archived from the original on March 2, 2016. Retrieved February 12, 2016.
- ^ http://uu.diva-portal.org/smash/get/diva2:792177/FULLTEXT01.pdf
- ^ "U.S. Treasury FATCA Resource Center". U.S. Treasury Department.
-
^ خطأ استشهاد: وسم
<ref>غير سليم؛ لا نص تم توفيره للمراجع المسماةin-substance - ^ Upadhyay, Jayshree P. "Sebi flags down govt on India-US tax pact".
- ^ "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 August 6, 2017. Retrieved July 9, 2014.
- ^ "2014 Treaties and Agreements". United States Department of State.
- ^ "2015 Treaties and Agreements". United States Department of State.
- ^ "Entry into Force of the Information Exchange Agreement between Canada and the United States". Department of Finance Canada. July 2, 2014.
- ^ "Legislative Proposals Relating To the Canada–United States Enhanced Tax Information Exchange Agreement". Department of Finance, Canada. Retrieved March 5, 2014.
- ^ "Bilateral Pacts Represent First FATCA Agreements in the Caribbean". Tax Analysts. November 29, 2013. Retrieved December 3, 2013.
- ^ "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.
- ^ "Høringsdetaljer - Høringsportalen".
- ^ PricewaterhouseCoopers. "Dansk lov om FATCA".
- ^ "Treaties in Force 2014" (PDF). United States Department of State.
- ^ "TAXATION (International Tax Compliance) (Crown Dependency [CD]) Regulations 2014, Guidance notes" (PDF). January 31, 2014. Retrieved March 6, 2014.
-
^ "2013 TNT 243-24 MALTA ANNOUNCES SIGNING OF FATCA AGREEMENT WITH U.S.". Tax Analysts. December 18, 2013. Missing or empty
|url=(help) - ^ 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."
- ^ 2nd U.S.-Mexico FATCA agreement Article 10(1)
- ^ https://www.webcitation.org/6WIDVMV0W?url=http://www.treasury.gov/resource-center/tax-policy/treaties/Documents/FATCA-Agreement-Netherlands-12-18-2013.pdf?
- ^ "Agreement between the United States of America and the Kingdom of the Netherlands to Improve International Tax Compliance and to Implement FATCA" (PDF).
- ^ "Briefwisseling tussen Nederland en de VS". Government of the Netherlands. April 28, 2015. Retrieved April 28, 2015.
- ^ "Foreign Account Tax Compliance Act (FATCA) - U.S. Reportable Accounts Guidance Notes" (PDF). Inland Revenue, New Zealand. July 9, 2014. p. 3, Introduction (1). Archived from the original (PDF) on August 12, 2014. Retrieved August 22, 2014.
- ^ 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.
- ^ "2013 Treaties and Agreements". United States Department of State.
-
^ "FATCA agreement". State Secretariat for International Financial Matters. Archived from the original on July 4, 2017. Retrieved June 19, 2017.
The Federal Council approved the mandate for negotiations with the United States on switching to Model 1 onثمانية October 2014.
- ^ "Federal Council brings FATCA Act into force". State Secretariat for International Financial Matters. June 6, 2014.
- ^ "Internationales Abkommen, Agreement between Switzerland and the United States of America for Cooperation to Facilitate the Implementation of FATCA" (in German). Archived from the original on March 8, 2014.CS1 maint: unrecognized language (link)
- ^ "Entry into force of FATCA agreement between Switzerland and United States was delayed by six months". September 30, 2013. Archived from the original on January 11, 2015.
وصلات خارجية
- FATCA Home Page per the US Internal Revenue Service entry portal subdivided by taxpayer type
- FSI Tax Posts
- U.S. Treasury FATCA Resource Center
- FATCA timeline from the Thomson Reuters FATCA site
- Poptcheva, Eva-Maria (2013). (PDF). Library of the European Parliament. p. 6.
