论文部分内容阅读
2010年美国国会通过《海外账户税收合规法案》(以下简称FATCA),旨在通过美国境外金融机构信息申报制度打击美国公民和居民的海外逃避税行为。为了解决FATCA可能与境外金融机构所在地的国内法或辖区内法相冲突的问题,美国财政部陆续发布了《IGA范本》,作为各税收辖区与美国合作实施FATCA的政府间协定范本。本文通过对《IGA范本》合作模式和特点的详细比较与研究,着重探讨以下问题:其一,IGA与FATCA的关系;其二,《IGA范本》是否建立起了金融账户信息自动交换的国际合作机制;其三,《IGA范本》不同版本的差别及其所适用税收辖区的特点。
In 2010, the U.S. Congress passed the Overseas Account Tax Compliance Act (hereinafter referred to as FATCA) to combat the overseas tax evaders of U.S. citizens and residents through the reporting system of financial institutions outside the United States. In order to solve the problem that the FATCA may conflict with the domestic laws or the law of the jurisdiction where the overseas financial institutions are located, the U.S. Department of the Treasury issued the “Model IGA” one after another as a template for the intergovernmental agreement on the implementation of FATCA by various tax jurisdictions. This article focuses on the following issues through a detailed comparison and study on the cooperation model and characteristics of “IGA Model”: First, the relationship between IGA and FATCA; Second, is the “IGA Model” establishing an international cooperation in the automatic exchange of financial account information? Mechanism; Third, the difference between the different versions of “IGA Model” and the characteristics of tax jurisdictions to which it applies.