自動的情報交換(crs)

香港税務:AEOI図解(金融口座情報の自動交換)

(*以下は2018年3月に発行された英語原文記事の日本語訳になります。最新情報は弊社までお問い合わせください) 香港税務当局では2017年にAEOI(非居住者に関わる金融口座情報の自動交換)がすでに施行し、2081年末に第一弾の報告が行われました。以下に簡潔に3つのパターン、1)活動的非金融機関事業体(Active NFE)、2)受動的非金融機関事業体(Passive NEF)、3)信託(Passive NFE Trust)に分けてどのパターンが自動交換の報告対象になるのかを分かりやすく図解説明いたします。 説明: 受動的非金融機関事業自体(Passive NFE)は活動的非金融機関事業体(Active NFE)に当てはまらない法人を指します。(*日本語のみの追加説明:つまり事業実態のない資産運用目的の法人はPassive NFEに当てはまり、その法人が所有銀行口座の銀行などを通じて情報交換の対象となります。) 活動的非金融機関事業体(Active NFE)はその収入のほとんどが受動的所得によらない法人のことで、上場企業や政府団体、国際団体、中央銀行や非営利団体の持ち株会社なども含みます。例外は、自動交換条約に加盟してない国で設立された投資目的法人でそれらは常に受動的非金融機関事業自体(Passive NFE)扱いとなります。(*日本語のみの追加説明:つまり事業実態があり貿易などを行っている法人はAvtive NFEに当てはまり、情報交換対象になりません。) Controlling Person(支配者)とは法人を実質的に管理している個人になります。銀行などの金融機関(Financial Institution)は口座を保有する受動的非金融機関事業自体(Passive NFE)のControlling Person(支配者)を特定し税務当局に報告する義務があります。 Financial Account(法人口座)の情報は、Controlling Person(支配者)の氏名、住所、居住国、納税番号(日本居住者の場合はマイナンバーにあたります)を含めた個人も情報が自動交換情報の対象となります。そしてその法人口座の口座番号、残高、利子の総額、配当の総額、その他の収入利益の総額、金融資産による収益の総額などが、自動交換情報の対象となります。 ゼットランドでは香港やシンガポールにタックス・チーム(税理士チーム)がおり、税務アドバイスを提供しております。日本の税理士事務所や弁護士事務所とも協業しております。 ご相談は日本語で intray@zetland.biz まで。 (原文)Hong Kong Tax:Illustrations for Automatic Exchange of Information (“AEOI”) in Hong Kong As the Hong Kong Inland Revenue Department has already implemented the local Common Reporting Standard (“CRS”) in 2017 with the first automatic information exchanges to be made by the end of 2018, the following illustrations provide general views on which financial account information will be exchanged among the reportable jurisdictions for different entities under the AEOI regime: Notes: A Passive Non-Financial Entity (“NFE”) is an NFE that is not an Active…
詳細を見る

香港:AEOI、非居住者に関わる金融口座情報の自動交換のための報告書

Hong Kong extends the list of reportable jurisdictions for AEOI purposes. 香港:AEOI、非居住者に関わる金融口座情報の自動交換のための報告書 Hong Kong announced its support for the implementation of Automatic Exchange of Financial Account Information (AEOI) in September 2014. Under the AEOI standard financial institutions in Hong Kong are required to identify and report to the Inland Revenue Department (IRD) the financial accounts held by tax residents of overseas reportable jurisdictions in accordance with due diligence procedures on annual basis. The first reporting of information to the IRD will be due in May 2018. Since Hong Kong is not a sovereign jurisdiction, it cannot be a direct signatory to the OECD multilateral agreement. In order to exchange financial…
詳細を見る

共通報告基準(CRS)に基づく自動的情報交換(AEOI)

Automatic Exchange of Information (“AEOI”) under the Common Reporting Standard (“CRS”) 共通報告基準(CRS)に基づく自動的情報交換(AEOI) The Inland Revenue (Amendment) (No. 3) Ordinance, 2016 on implementing AEOI under the CRS in Hong Kong was gazetted and came into effect on 30 June 2016. Under CRS, financial institutions (“FIs”) resident in Hong Kong are required to apply due diligence procedures to identify the financial accounts held by tax residents (individuals or entities) of CRS partner jurisdictions with which Hong Kong has entered into a comprehensive avoidance of double taxation agreement or tax information exchange agreement, and to collect and furnish the required information of such accounts to the Inland Revenue Department (“IRD”) on annual basis….
詳細を見る

自動的情報交換に関するシンガポールの見解

Singapore’s position on the automatic exchange of information 自動的情報交換に関するシンガポールの見解 Automatic Exchange of Information (“AEOI”) and Common Reporting System (“CRS”) have become buzz words for practitioners in the taxation, financial services and corporate services industries. There were also extensive discussions in Singapore about the requirement of having centralized registers for beneficial owners versus making the registers publicly available. For those who are unfamiliar AEOI, which is based on the CRS, refers to the regular exchange of financial account information between jurisdictions for tax purposes, with the objective of detecting and deterring tax evasion by taxpayers through the use of bank accounts outside their country of tax residence. Aiming to reduce tax…
詳細を見る

CRS(共通報告基準)導入による香港居住者への影響

HK Residence for CRS CRS(共通報告基準)導入による香港居住者への影響 With the implementation of the Common Reporting Standard (CRS) tax authorities are expanding their reach to overseas banking information of their tax residents. Thanks to Hong Kong’s territorial tax regime, CRS would be expected to have little impact on Hong Kong residents. Foreigners could become Hong Kong residents by applying for a visa to allow them to work, invest and reside in Hong Kong. We have summarized the visa regimes and requirements below: For Professionals Applicants who possess special skills, knowledge or experience of value to and not readily available in Hong Kong may apply to come to work under the General Employment Policy (GEP)….
詳細を見る