分類: 常見問題 - 身份認證
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甚麼是美國海外帳戶稅收合規法 (FATCA) 及 共同報告標準 (CRS) ?
The FATCA (Foreign Account Tax Compliance Act) compels foreign financial institutions to act as agents of the U.S. Internal Revenue Service and to obtain and report information on behalf of the U.S. Government. The CRS (Common Reporting Standard) imposes obligations on financial institutions in Hong Kong to review and obtain information in an effort to…