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《美国海外账户纳税法案》生效全球打击逃税者7月1日,颇受争议的《美国海外账户纳税法案》(FATCA)在美国国会通过四年后,终于正式生效,这部史无前例的复杂法案将进入真正的执行阶段。这意味着无论是美国公民、永久居民或者美国企业,还是与美国毫无关联的外国金融机构,都将受到该法案的约束。《华尔街日报》报道,美国财政部表示,已经与中国政府草签了一份协议。根据协议,中国将向美国政府提供美国公民金融账户信息,而美国则会将中国公民美国账户信息提供给中国政府。此举旨在贯彻实施2010年通过的一项遏制
US Foreign Account Tax Act Enacts Global Tax Evasion Act On July 1, the controversial FATCA came into effect four years after the U.S. Congress passed its approval. This unprecedented complex act will Into the real implementation stage. This means that whether it be a U.S. citizen, a permanent resident or a U.S. business, or a foreign financial institution that has no connection with the United States, it will be bound by the act. The Wall Street Journal reported that the U.S. Treasury Department has said it has signed an agreement with the Chinese government. Under the agreement, China will provide the U.S. government with U.S. citizen financial account information, while the United States will provide the Chinese citizens’ U.S. account information to the Chinese government. The move is aimed at implementing a containment adopted in 2010