碩士 / 逢甲大學 / 財經法律研究所 / 103 / The Foreign Account Tax Compliance Act (FATCA), approved in 2010, will require foreign banks and other financial institutions to hand over information to the Internal Revenue Service about Americans’ accounts worth more than $50,000, otherwise, a withholding agent will required to withhold 30% on a withholdable payment made to a Foreign Financial Institution.
With the administration of FATCA, more and more foreign governments have signed the IGA with the U.S., in order to protect their financial institutes from violating domestic law and from being withheld the 30% of withholdable payment. In addition, the offshore tax evasion problem has been brought to bigger attention all over the world. Many countries have signed intergovernmental agreement to fight the problem.
Therefore, this study would like to provide suggestions to Taiwan authorities on responding FATCA, through the study of how foreign governments react to the FATCA and the worldwide trend of combating offshore tax evasion.
| Identifer | oai:union.ndltd.org:TW/103FCU05308026 |
| Date | January 2015 |
| Creators | 張鈞瑋 |
| Contributors | 林廷機 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 108 |
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