FATCA和非居民扣缴

主要联系人: 玛丽维. 级会计师, Marko Zivanov

NRA扣缴

支付给所有外国人, 包括非居民的外籍人士, 外国实体和政府, 可能受到NRA的扣缴. 一般来说，外国人受美国法律的约束.S. 美国税.S. 收入来源. 大多数类型的U型.S. 收入来源 received by a foreign person are subject to U.S. 税 of 30%, unless a reduced rate, including exemption, applies. 

外国账户税务合规法

FATCA isset of rules designed to assistthe IRS in collecting 税es owed by foreign persons that receive payments from U.S. 企业. 它几乎影响了所有非美国的国家.S. 这些实体接受了大多数类型的美国政府补贴.S. 收入来源. Failure to comply with FATCA withholding regulations can result in increased 税 liability, 对不遵守规定的处罚和罚款. 

Under FATCA, your foreign payees are likely to be subject to the 30% withholding 税. 扣缴付款通常包括美国.S. 源股息, 租金, 感兴趣, 版税, 工资, 工资, 年金或其他固定的, 可测, annual or periodic income; gross proceeds from the sale or disposition of U.S. property that could produce 感兴趣 or dividends; or 感兴趣 paid by a foreign branch of a U.S. 银行. 

网上赌搏网站十大排行的专业人员可以协助: 

• A process to capture, track and maintain the data and documents required for FATCA reporting. 
• 递交表格1042及相关表格1042- s. 
• Determining the classification of each of your foreign payees (NFFEs,FFIs, etc.). 
• Assistancecollecting, validating and managing Forms W-8as part of your FATCA compliance process. 

关于网上赌搏网站十大排行税务顾问公司 

With one of the largest regional 税 practices in the country, Schneider Downs Tax Advisors’ personal focus on clients and in-depth understanding of current issues ensures that clients are complying with 税 filing requirements and maximizing 税 benefits. Our industry knowledge and focus ensures delivery of technical 税 strategies which can be implemented as practical business initiatives. 学习更多在 erc.posh-styling.com/tax-services.