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美国国税局《海外账户纳税法案》(FATCA)部分实施细则:截至2011年12月31日居住在美境内(外)、在海外拥有5万(20万)美元以上资产的美国公民和持美绿卡的外国人,都需在2012年4月15日前向政府申报:藏匿资产拒不申报被视为有意逃税,一经查出会被处以高达5万美元罚款,严重的还会被判刑。美国之所以要高调彻查国民海外资产,有分析认为,皆因2011年联邦赤字高达1.4万亿美元,只能开源节流。即使会
US Internal Revenue Service “Overseas Account Tax Act” (FATCA) Partially Implementing Rules: U.S. Citizens with U.S. $ 50,000 (200,000) U.S. Dollars Overseas and U.S. Green Card Holders in the United States as of December 31, 2011 Of foreigners are required to declare to the government before April 15, 2012 that the refusal to declare their possession of assets is regarded as an intentional tax evasion and will be sentenced if they are found to be fined up to 50,000 U.S. dollars. The reason why the United States has to conduct a high-profile survey of its overseas assets has some analysts believe that both because of the federal deficit in 2011 up to 1.4 trillion U.S. dollars, only to cut costs. Even though