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New responsibilities of the organisations investing in the USA 10/06/2010 | | The government of the USA has passed the Foreign Account Tax Compliance Act. According to the act, all foreign investors receiving the income of a source in the USA, should enter into the agreement with the Service of internal incomes of the USA on disclosing the information about accounts of the American residents. The investors, who have not entered into such agreements, will pay in the USA the tax at a source under the rate of 30 % on all American incomes, irrespective of availability of agreements on dual taxation avoidance. The responsibility on introduction of the given procedure is assigned to all foreign financial intermediaries irrespective of whether they actually have American clients. | | |
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Offshore jurisdictions |
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Other jurisdictions |
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