Regulatory Environment - Part 8 (2018)

Regulatory Environment - Part 8 (2018)

概要

This eCourse will provide you with a detailed overview of The Foreign Account Tax Compliance Act (FATCA), including two major elements of the legislation – the requirements that must be satisfied for foreign entities to avoid withholding taxes and the requirements that US taxpayers must satisfy.

宗旨

On completion of this course, you will be able to:
- Define important FATCA-related terms and concepts
- Recognize the requirements that must be satisfied to avoid withholding taxes, including exceptions and exemptions
- Identify the registration process that foreign financial institutions (FFIs) must follow
- Recognize the reporting requirements that US taxpayers must satisfy
- Recognize “passthru” payments and the need for multilateral agreements into which the US
- Department of the Treasury has entered into with other countries

內容

Topic 1: Key Definitions
Topic 2: Requirements for Avoiding Withholding Taxes
Topic 3: Registration Process for FFIs
Topic 4: Reporting Requirements for US Taxpayers
Topic 5: Implementation of FATCA

詳情

活動編號
TERCR18006001
地點
網上平台
語言
英文
級別
Intermediate
課程時數
SFC:1.00, PWMA:1.00
費用
非會員: HK$410
機構會員員工: HK$290
所有會員: HK$290