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Tax Havens: International Tax Avoidance and Evasion

為了解決IRS FATCA的問題，作者Gravelle, Jane G. 這樣論述：

Addressing tax evasion and avoidance through use of tax havens has been the subject of a number of proposals in Congress and by the President. Actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations also have addressed this issue. In the 111th

Congress, the HIRE Act (P.L. 111-147) included several anti-evasion provisions, and P.L. 111-226 included foreign tax credit provisions directed at perceived abuses by U.S. multinationals. Numerous legislative proposals to address both individual tax evasion and corporate tax avoidance have been adv

anced. Multinational firms can artificially shift profits from high-tax to low-tax jurisdictions using a variety of techniques, such as shifting debt to high-tax jurisdictions. Because tax on the income of foreign subsidiaries (except for certain passive income) is deferred until income is repatriat

ed (paid to the U.S. parent as a dividend), this income can avoid current U.S. taxes, perhaps indefinitely. The taxation of passive income (called Subpart F income) has been reduced, perhaps significantly, through the use of hybrid entities that are treated differently in different jurisdictions. Th

e use of hybrid entities was greatly expanded by a new regulation (termed check-the-box) introduced in the late 1990s that had unintended consequences for foreign firms. In addition, earnings from income that is taxed often can be shielded by foreign tax credits on other income. On average, very lit

tle tax is paid on the foreign source income of U.S. firms. Ample evidence of a significant amount of profit shifting exists, but the revenue cost estimates vary substantially. Evidence also indicates a significant increase in corporate profit shifting over the past several years. Recent estimates s

uggest losses that may approach, or even exceed, ＄100 billion per year. Individuals can evade taxes on passive income, such as interest, dividends, and capital gains, by not reporting income earned abroad. In addition, because interest paid to foreign recipients is not taxed, individuals can evade t

axes on U.S. source income by setting up shell corporations and trusts in foreign haven countries to channel funds into foreign jurisdictions. There is no general third-party reporting of income as is the case for ordinary passive income earned domestically; the Internal Revenue Service (IRS) relies

on qualified intermediaries (QIs). In the past, these institutions certified nationality without revealing the beneficial owners. Estimates of the cost of individual evasion have ranged from ＄40 billion to ＄70 billion. The Foreign Account Tax Compliance Act (FATCA; included in the HIRE Act, P.L. 11

1-147) introduced required information reporting by foreign financial intermediaries and withholding of tax if information is not provided. These provisions became effective only recently, and their consequences are not yet known. Most provisions to address profit shifting by multinational firms wou

ld involve changing the tax law: repealing or limiting deferral, limiting the ability of the foreign tax credit to offset income, addressing check-the-box, or even formula apportionment. President Obama's proposals include a proposal to disallow overall deductions and foreign tax credits for deferre

d income, along with a number of other restrictions. Changes in the law or anti-abuse provisions have also been introduced in broader tax reform proposals. Provisions to address individual evasion include increased information reporting and provisions to increase enforcement, such as shifting the bu

rden of proof to the taxpayer, increased penalties, and increased resources. Individual tax evasion is the main target of the HIRE Act, the proposed Stop Tax Haven Abuse Act, and some other proposals.

美國報稅與財產揭露(2014修訂版)

為了解決IRS FATCA的問題，作者林清吉,呂旭明,孫美蘭 這樣論述：

　　近年來，美國政府因其財政赤字之故，因而對於美國稅務居民加強追稅，尤其針對納稅人的海外帳戶展開緊鑼密鼓的追緝行動，先是公布FBAR政策（海外帳戶揭露；Foreign Bank Account Report），要納稅義務人主動揭露境外資產，許多擁有海外帳戶的納稅義務人對於是否要申報海外財產始終拿捏不定。 　　其後美國國稅局於2009、2011兩年，分別提供了「第一階段境外帳戶自願揭露計畫（OVDP）」和「第二階段境外帳戶自願揭露計畫（OVDI）」，要給於納稅義務人兩次的自首機會。此二階段的計畫讓許多華人人心惶惶，難以判斷自己是否要自動加入此計畫，更擔心查核後可能面對的鉅額罰金。如今

第三階段境外帳戶揭露也於2013年展開，讓沒參加前兩次計畫的人士更加心煩。 　　甚且，IRS於2013年1月實施FATCA（外國帳戶稅收遵從法；Foreign Account Tax Compliance Act），要求各國銀行提供有關美籍人士及其帳戶資料，此政策更是讓人寢食難安……這些不得不面對的稅務問題，近年來讓持有美國籍的華人不知該如何解決。 　　本書為2011年版本之最新修訂版，將這兩年間美國稅法的革新和政策收錄其中。本著為解答美籍華人近年來面臨的財產申報及揭露問題，期望在美華人能全盤了解如何最能保護自身的財產，本書是目前華人社會唯一也最專業之稅務規劃問答集，新增題目舉例如下：

　　本書作者群服務雙重國籍人士逾20年，蒐集並翻譯最新美國稅法相關規定，以下問題都與具有美國報稅身分或即將取得綠卡的您有密切關係： 　　Q：移民前後到達美國須先開立美國本地銀行帳戶嗎？ 　　Q：投資移民項目會產生什麼利益？申報者應注意什麼事項？ 　　Q：買賣金融商品以及不動產等產生的利得和損失應如何申報和處理？ 　　Q：不動產要轉讓給小孩要用贈與還是繼承，有什麼差異？ 　　Q：新移民應該如何判定自己屬於哪一州的居民？ 　　Q：新移民主要的所得都是境外所得，應該如何申報加州所得稅？ 　　Q：美國最新健保制度與美國報稅有何關係？ 　　Q：IRS第三次自願揭露開始執行，該如何

因應IRS的主動調查？ 　　Q：若為財產國際化、持有財產風險分散，該放棄美國護照嗎？ 　　Q：FATCA將於2014年7月上路，IRS又要求全球金融機構與其簽訂特殊協議，該如何因應？ 　　本書之完成，是呂旭明會計師近十年往來中國、美國與台灣，深入服務當地華人與台商，深知華人對美國報稅之問題與困擾，加上華人對美國專業稅務英文之隔閡，一直希望有一本專業又平易近人讓人一看就懂的美國稅務專業書籍，歷經三年之籌劃與問題臚列，再與美國稅務律師及會計師深入探討逐一問題，統籌、整理與翻譯美國IRS最新發布之相關資料，再參酌實際案例背景與美國國稅局實際通知訊息，在一問一答間讓讀者輕鬆閱讀、迅速解答華人在

美國相關節稅及法律之疑問，免去多年來惱人的稅務困擾。 本書特色 　　全球第一本美國稅法中文化巨著 　　美、台會計師25年跨境服務經驗完整呈現 　　美籍個人境外帳戶自願掲露查核首次曝光 　　美國海外帳戶FATCA法案執行現況 　　美國2014全民健保與聯邦所得稅關聯解析 　　美國公民、綠卡棄籍棄卡與報稅全方位分析 　　美國公民、綠卡等稅務居民必讀； 　　美、台華人會計師、律師、金融、保險、移民人員必備叢書  

首次代幣發行之課稅問題

為了解決IRS FATCA的問題，作者童行 這樣論述：

新創於我國募資管道有限，惟我國募資管道不是門檻過高就是對投資人限制過多，而因著區塊鏈發展出現首次代幣發行募資方式。我國金管會亦發布區塊鏈證券型代幣募資規範，惟該規範不包括首次代幣發行最常見之「功能型代幣」，且課稅方式亦以一般有價證券方式課稅。此種比照有價證券課稅方式是否妥適，以及新創於區塊鏈時代下以功能型代幣募資應如何課稅才可確保國家稅收，均有疑問。 本文除介紹我國傳統募資管道及課稅方式外，亦參考外國文獻介紹區塊鏈募資。並比較OECD、美國及新加坡外國法規範，再進一步探討我國法疑問。功能型代幣與證券型代幣在我國法可能因客體不同而有不同課稅規範。本文認為應以專法制定額定律課稅，不區分客體

只區分持有期間長短有不同稅率。就外國法人在我國發行代幣，則可參考新加坡電子稅收指導以專法明定實際管理處所標準。若發行人以實際管理處所在我國發幣，亦應參考相同標準且以網路公開資訊綜合判斷。創辦人以勞務或技術出資課稅時點、投資人交易加密貨幣虧損扣除，亦應以專法明定。 稽徵程序面，惟有參考美國法以專法明定「消極」不報加密貨幣所得處以刑事罰，始可解決實務見解不當認定逃漏稅捐罪限於「積極」詐欺問題。專法並應參考OECD報告，就非在交易所交易之虛擬貨幣，由納稅義務人自行申報，若申報有誤，即採取美國法「先進先出法」推計課稅。在交易所交易之虛擬貨幣，則由交易所扣繳。並使加密貨幣稽徵程序結合稅捐資訊交換程

序，且將智能合約自動課稅技術應用於我國。期許透過本文撰寫，使新興募資興起時，我國能增加稅收，投資人則可降低法遵成本。