Japan — GATCA kwaye CRS ukuthotyelwa kwemithetho (OECD) — Ngamazwe Irhafu abaqondisi-mthetho





 

I-United States ayiyi kuphela kweli lizwe anomdla umleqa langaphandle irhafu kuphunyezwe involving overseas bank ii-akhawunti, ii-akhawunti zemali, kwaye enye ingeniso ijikelezisa impahla yexabiso. Nangona FATCA (Iinqwelo-Akhawunti Irhafu Kuphunyezwe Act) yi-USA Umthetho, kwaye i-United States uye wangena FATCA izivumelwano kunye eziliqela ezahlukeneyo amazwe, kukho omnye umthetho kwi ulundiname ngokuba CRS GATCA. CRS yindlela Eqhelekileyo lokwenza ingxelo Umgangatho kwaye sibonwa»Inguqulelo Yehlabathi»FATCA, yenzelwe ukuba ezinye mnyama phantsi kwi offshore tax evasion kwaye non-lokwenza ingxelo-mali ii-akhawunti.

I-Isijapanese Urhulumente ubeke khona ukuze ube sele wonke injongo ka-ukuthobela i-OECD Esezantsi kuba Oluzenzekelayo Exchange-Mali nee-Akhawunti kwesicwangciso CRS GATCA kwaye ndiya begin lokwenza ingxelo ebutsheni ngowama. Ngaphezu koko, ukusukela CRS GATCA lusekelwe yokuhlala kwaye hayi»*»lokwenza ingxelo phantsi CRS GATCA iya kuba ngaphezulu encompassing kunokuba FATCA (nangona phantsi GATCA ngamnye kweli lizwe sele ngakumbi noxanduva lokuphuhlisa eyakhe izivumelwano lokwenza ingxelo kwaye kuphunyezwe amanyathelo njengoko endaweni»enye okanye ezimbini ubungakanani ukulungela zonke»IGAs ka-FATCA) Kwi community standpoint, CRS yi uhlobo ulwazi exchange ka-data phakathi ezahluka-hlukileyo amazwe kwi yehlabathi umlinganiselo ukuze wabelane ulwazi impahla ingeniso abahlali ngendlela ezahlukeneyo amazwe. Essentially, imbono lufana FATCA, eya ingoma overseas ulwazi malunga abantu abo enokuba okanye kuba uzama ukufihla okanye shift impahla yexabiso offshore impahla yexabiso, ii-akhawunti kwaye ingeniso evela whichever lizwe ngabo a resident, ukuze uphephe ukubhatala irhafu kwi-elo lizwe. CRS okanye»GATCA»(Global-Akhawunti Irhafu Kuphunyezwe Act) waphuhliswa yi-OECD (Umbutho Kwezoqoqosho Intsebenziswano Nophuhliso) ukuze obulalayo offshore tax evasion. Njengoko kubonelelwe ngokukodwa yi-OECD:»Ngokufanayo lokwenza ingxelo Esezantsi («CRS»), kunye imboniselo kwi-yenza nkulu ukusebenza ngempumelelo kwaye ekunciphiseni iindleko yemali amaziko, izoba extensively kwi phakathi koorhulumente indlela ukuphumeza FATCA. Ngexesha phakathi koorhulumente indlela FATCA lokwenza ingxelo ingaba deviate kuyo imiba ethile kwi-CRS, neeyantlukwano ziqhutywa ngumoya multilateral uhlobo CRS inkqubo kunye nezinye KUTHI imiba ethile, ingakumbi ingcamango ka-taxation kwi isiseko ubumi kwaye ebusweni ebalulekileyo kwaye ngenkxaso FATCA withholding irhafu.Kunikwa ezi mpawu, ukuba phakathi koorhulumente indlela FATCA yi wangaphambili ezikhoyo inkqubo kunye vala similarities kwi-CRS, kwaye anticipated inkqubela ngakulo widespread inxaxheba kwi-CRS, kubalulekile ithelekiswa kwaye engqinelana nomthetho i-CRS kuba KUTHI ukuba akunjalo kufuna ukhangelo ngapha unyango kuba utyalo-mali karhulumente kwi-Non-bathathe inxaxheba Imida.»Ngumthetho ukuphumeza ezenzeka esezantsi, liya kubonelela ezahlukeneyo amazwe kunye jikelele lokwenza ingxelo iimfuno ukuba zonke ezahlukeneyo amazwe kufuneka ahlangane ukuze yenziwe ngempumelelo exchange lolwazi.

Omnye eyona njongo ka-CRS GATCA ngu ukuphucula yayo yonke exchange lolwazi kwaye umgangatho ulwazi phakathi kwamacandelo amazwe

I-imbono kukuba ukuba abantu kunye amashishini ingaba aware ukuba kukho izakuba ezenzeka lokwenza ingxelo esezantsi ngaphaya FATCA, ngoko ke akukho mcimbi ilizwe umntu ahlala khona ngokufanayo ukuba ulwazi sele malunga nenkqubo yolawulo olumanyanisiweyo imfuza kwaye isenzo sempumelelo yokuba exchanged nge eyahlukileyo kuba ilizwe (nkqu xa-United States ayikho obandakanyekayo) kuya nyusa yokwazisa kwaye ukucutha yayo yonke isixa-mali offshore tax evasion — apho isebenzisa rampant kwi-phantse lonke ilizwe. Ngokukhethekileyo, njengoko kuvunyelwa ngumthetho i-OECD,Ubizo kuyo yonke eminye imida ukungena kwethu yi-yeziphambili kunokwenzeka umhla, sizimisele oluzenzekelayo exchange lolwazi njengoko yehlabathi elitsha esezantsi, apho kufuneka uqinisekise ukugcina iimfihlo kwaye efanelekileyo ukusebenzisa ulwazi exchanged, kwaye thina ngokupheleleyo inkxaso i-OECD ukusebenza nge-G amazwe aimed e presenting enjalo omnye yehlabathi esezantsi kuba oluzenzekelayo exchange ngofebruwari kwaye finalizing enzima modalities ka-ngobuchule oluzenzekelayo exchange yi-mid.»Baye kanjalo wabuza Yehlabathi Foram ukuseka i ndlela ukubeka iliso phonononga ukusetyenziswa omtsha yehlabathi esezantsi kwi oluzenzekelayo exchange lolwazi kwaye stressed ukubaluleka siphuhlisa amazwe ekubeni nako kuxhamla a ngakumbi ngaphaya ngamazwe irhafu indlela.»Isishwankathelo Eqhelekileyo lokwenza ingxelo Esezantsi («CRS»). I-CRS iqulathe lokwenza ingxelo kwaye ngenxa inkuthalo esezantsi ukuba underpins okuzenzekelayo exchange-mali iinkcukacha ze-akhawunti. Okulandelayo kukuba uluhlu kakhulu nje signatories ukuba Multilateral negunyabantu elinobuchule Isivumelwano Ngenxa ukuba uyasilela ukwenza njalo, IRS ingaba igunya penalize kuwe upwards ka-anamashumi lwexabiso yakho offshore impahla yexabiso nee-akhawunti ngokunjalo prosecute kuwe kuba, ulwaphulo-mthetho irhafu ubuqhetseba tax evasion ukuba kunzima ifumanise ukuba ufuna acted willfully kwi-failing ukuba ingxelo yakho yexabiso kunye langaphandle ingeniso. Isizathu sokuba kutheni ngamazwe irhafu umthetho kuphunyezwe ithathe umbindi kude kube ngu-phantsi ngenxa omtsha FATCA (Iinqwelo-Akhawunti Irhafu Kuphunyezwe Act) imithetho CRS GATCA (Ngokufanayo lokwenza ingxelo Imigangatho Yehlabathi i-Akhawunti Irhafu Kuphunyezwe Act) langaphandle amazwe ingaba ukuphakanyiswa lokwenza ingxelo i-bank kwaye zemali ii-akhawunti KUTHI abemi kunye NATHI isemthethweni osisigxina abahlali. Ukuba kwilizwe langaphandle ngu anomdla usebenza nge-United States, kwilizwe langaphandle uza kungena i -«phakathi koorhulumente Isivumelwano»(IGA). Ezi izivumelwano ingaba reciprocity izivumelwano, oko kuthetha ukuthi hayi kuphela iya kwilizwe langaphandle ingxelo ulwazi kwi-IRS, kodwa IRS uza kanjalo reciprocate ngokubonelela enye inkcazelo kwilizwe langaphandle irhafu abasemagunyeni