共同匯報標準(CRS)簡介
 
  為提高稅務透明度及打擊跨境逃稅活動,以自動交換財務資料(Automatic Exchange of Financial Account Information ,AEOI)是新的國際標準。全球已有超過一百個稅務管轄區承諾實施由經濟合作與發展組織(OECD)在2014年7月公布之共同匯報標準(CRS)機制。作為國際金融中心,香港已承諾與合適伙伴實施自動交換資料,並在2018年年底前進行首次資料交換。
 
  依照香港特別行政區稅務局《2016年稅務(修訂)(第3號)條例》之規定,本分行應識辨客戶之稅務居民身分。為此,本分行將依據已有的資料或請客戶填寫相關稅務居民自我證明表格以做出合適的判斷,確認客戶的稅務居民所在地。
 
  經識別稅務居民身分屬於香港以外稅務管轄區且該稅務管轄區與香港稅務局簽有AEOI協議,本行需將此情況以及客戶的帳戶資料報送香港稅務局。
 
  若您有相關稅務身分問題,建議可諮詢您的稅務顧問,請恕本行無法提供稅務建議。您可自經濟合作與發展組織(OECD)網站了解已承諾實施自動交換資料的稅務管轄區及個別稅務管轄區的稅務居民身分規則等資訊(英文版本),亦可瀏覽香港特別行政區稅務局網站了解AEOI的詳細資料
 
Common Reporting Standard (CRS)
 
AEOI (Automatic Exchange of Financial Account Information) is a new international standard, designed to enhance tax transparency and combat cross-border tax evasion, that over 100 jurisdictions have committed to its implementation based on the Common Reporting Standard (“CRS”) released by the Organization of Economic Co-operation and Development (“OECD”) in July 2014. As an international financial center, Hong Kong has committed to implement AEOI and commence the first information exchanges by the end of 2018
 
Under the Inland Revenue (Amendment) (No. 3) Ordinance 2016 (“the Amendment Ordinance”), Cathay United Bank Company, Limited, Hong Kong Branch (“CUBHK”) is required to identify the tax residence of our account holders. For this purpose, CUBHK will base on information we have already asked or we may ask customers to complete Self-Certification Form to determine customers’ tax residence
 
If a customer is a tax resident in jurisdiction(s)outside of Hong Kong, CUBHK may be required to inform and share information of certain account(s) with IRD, if the IRD has signed an AEOI agreement with that jurisdiction(s).
 
If you have any specific questions regarding your tax residency, please contact your professional tax adviser. As a financial institution, we are unable to provide any tax advices. The Organization for Economic Cooperation and Development(OECD) has provided information on the tax residency rules applicable in jurisdictions that are committed to automatically exchanging information. You may access the information via the following link: http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/#d.en.347760. You may also find useful guidance and further details published by the Inland Revenue Department regarding the AEOI
 
 
 
 

 

 
 

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