• Jason Jia





美国海外账户纳税法案(FATCA) 颁布于2010年3月18日,于2014年正式生效运行。该纳税法案中的条款规定,所有美国纳税人,每年需报告在美国境外持有的所有资产。同时,外国实体及非实体的金融机构,如银行、证券等,也必须向美国国税局披露美国纳税人的个人数据,及其在银行持有的资产价值。



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