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 FATCA Information

 

The Foreign Account Tax Compliance Act ("FATCA"), enacted in 2010, is a federal law in the United States (U.S.). Under FATCA, certain U.S. taxpayers holding financial assets outside the U.S. must report those assets to the Internal Revenue Service ("IRS"). In addition, FATCA also require foreign financial institutions (“FFI”) report directly to the IRS certain information about financial accounts held by U.S. taxpayers, or by foreign entities in which U.S. taxpayers hold a substantial ownership interest.

Taiwan has reached Model 2 Intergovernmental Agreements (“IGAs”) with the U.S. in 2014. According to IGAs ,TCB Bank has registered and been issued a Global Intermediary Identification Number (GIIN) by the IRS, and keep taking necessary measures to comply with the requirements of FATCA regulations.

 

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