{"id":580312,"date":"2023-12-28T03:16:45","date_gmt":"2023-12-28T03:16:45","guid":{"rendered":"https:\/\/proxyelite.info\/glossary\/fatca-foreign-account-tax-compliance-act\/"},"modified":"2023-12-28T03:16:45","modified_gmt":"2023-12-28T03:16:45","slug":"fatca-foreign-account-tax-compliance-act","status":"publish","type":"glossary","link":"https:\/\/proxyelite.info\/vi\/glossary\/fatca-foreign-account-tax-compliance-act\/","title":{"rendered":"FATCA (\u0110\u1ea1o lu\u1eadt tu\u00e2n th\u1ee7 thu\u1ebf t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i)"},"content":{"rendered":"<h2>Th\u00f4ng tin t\u00f3m t\u1eaft v\u1ec1 FATCA (\u0110\u1ea1o lu\u1eadt tu\u00e2n th\u1ee7 thu\u1ebf t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i)<\/h2>\n<p>FATCA, hay \u0110\u1ea1o lu\u1eadt tu\u00e2n th\u1ee7 thu\u1ebf t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i, l\u00e0 m\u1ed9t b\u1ed9 lu\u1eadt quan tr\u1ecdng \u0111\u01b0\u1ee3c ch\u00ednh ph\u1ee7 Hoa K\u1ef3 \u0111\u01b0a ra nh\u1eb1m ch\u1ed1ng tr\u1ed1n thu\u1ebf c\u1ee7a c\u00e1c c\u00f4ng d\u00e2n v\u00e0 t\u1ed5 ch\u1ee9c Hoa K\u1ef3 n\u1eafm gi\u1eef t\u00e0i s\u1ea3n t\u00e0i ch\u00ednh \u1edf n\u01b0\u1edbc ngo\u00e0i. \u0110\u01b0\u1ee3c ban h\u00e0nh v\u00e0o n\u0103m 2010 nh\u01b0 m\u1ed9t ph\u1ea7n c\u1ee7a \u0110\u1ea1o lu\u1eadt khuy\u1ebfn kh\u00edch tuy\u1ec3n d\u1ee5ng \u0111\u1ec3 kh\u00f4i ph\u1ee5c vi\u1ec7c l\u00e0m (HIRE), FATCA c\u00f3 \u00fd ngh\u0129a s\u00e2u r\u1ed9ng \u0111\u1ed1i v\u1edbi c\u1ea3 c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 c\u00e1 nh\u00e2n tr\u00ean to\u00e0n c\u1ea7u. Trong b\u00e0i vi\u1ebft to\u00e0n di\u1ec7n n\u00e0y, ch\u00fang t\u00f4i \u0111i s\u00e2u v\u00e0o s\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a FATCA, kh\u00e1m ph\u00e1 c\u00e1c t\u00ednh n\u0103ng ch\u00ednh, c\u00e1c lo\u1ea1i kh\u00e1c nhau, c\u00e1ch s\u1eed d\u1ee5ng, th\u00e1ch th\u1ee9c li\u00ean quan v\u00e0 tri\u1ec3n v\u1ecdng trong t\u01b0\u01a1ng lai, \u0111\u1ed3ng th\u1eddi n\u00eau b\u1eadt s\u1ef1 li\u00ean quan c\u1ee7a m\u00e1y ch\u1ee7 proxy trong vi\u1ec7c tri\u1ec3n khai.<\/p>\n<h2>Th\u00f4ng tin chi ti\u1ebft v\u1ec1 FATCA (\u0110\u1ea1o lu\u1eadt tu\u00e2n th\u1ee7 thu\u1ebf t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i)<\/h2>\n<p>FATCA ra \u0111\u1eddi t\u1eeb m\u1ed1i lo ng\u1ea1i ng\u00e0y c\u00e0ng t\u0103ng c\u1ee7a ch\u00ednh ph\u1ee7 Hoa K\u1ef3 v\u1ec1 c\u00e1c h\u00e0nh vi tr\u1ed1n thu\u1ebf \u1edf n\u01b0\u1edbc ngo\u00e0i c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf Hoa K\u1ef3. M\u1ee5c ti\u00eau ch\u00ednh c\u1ee7a n\u00f3 l\u00e0 \u0111\u1ea3m b\u1ea3o r\u1eb1ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u1edf Hoa K\u1ef3 c\u00f3 t\u00e0i kho\u1ea3n t\u00e0i ch\u00ednh b\u00ean ngo\u00e0i Hoa K\u1ef3 tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a h\u1ecd. \u0110\u1ec3 \u0111\u1ea1t \u0111\u01b0\u1ee3c \u0111i\u1ec1u n\u00e0y, FATCA \u0111\u1eb7t ra c\u00e1c y\u00eau c\u1ea7u b\u00e1o c\u00e1o quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh n\u01b0\u1edbc ngo\u00e0i (FFI) v\u00e0 \u00e1p d\u1ee5ng c\u00e1c h\u00ecnh ph\u1ea1t nghi\u00eam kh\u1eafc \u0111\u1ed1i v\u1edbi nh\u1eefng h\u00e0nh vi kh\u00f4ng tu\u00e2n th\u1ee7.<\/p>\n<h3>Ph\u00e2n t\u00edch c\u00e1c \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh c\u1ee7a FATCA (\u0110\u1ea1o lu\u1eadt tu\u00e2n th\u1ee7 thu\u1ebf t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i)<\/h3>\n<p>C\u00e1c t\u00ednh n\u0103ng c\u1ed1t l\u00f5i c\u1ee7a FATCA bao g\u1ed3m:<\/p>\n<ol>\n<li>\n<p><strong>Ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o<\/strong>: FFI c\u00f3 nhi\u1ec7m v\u1ee5 b\u00e1o c\u00e1o th\u00f4ng tin v\u1ec1 t\u00e0i kho\u1ea3n t\u00e0i ch\u00ednh do ng\u01b0\u1eddi n\u1ed9p thu\u1ebf Hoa K\u1ef3 n\u1eafm gi\u1eef cho S\u1edf Thu\u1ebf V\u1ee5 (IRS). \u0110i\u1ec1u n\u00e0y bao g\u1ed3m chi ti\u1ebft v\u1ec1 s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n, ti\u1ec1n l\u00e3i, c\u1ed5 t\u1ee9c v\u00e0 thu nh\u1eadp kh\u00e1c.<\/p>\n<\/li>\n<li>\n<p><strong>Thu\u1ebf nh\u00e0 th\u1ea7u<\/strong>: FATCA gi\u1edbi thi\u1ec7u thu\u1ebf kh\u1ea5u tr\u1eeb 30% \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 kho\u1ea3n thanh to\u00e1n nh\u1ea5t \u0111\u1ecbnh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho c\u00e1c FFI kh\u00f4ng tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u b\u00e1o c\u00e1o.<\/p>\n<\/li>\n<li>\n<p><strong>C\u00e1c hi\u1ec7p \u0111\u1ecbnh li\u00ean ch\u00ednh ph\u1ee7 (IGAs)<\/strong>: Hoa K\u1ef3 \u0111\u00e3 k\u00fd k\u1ebft IGA v\u1edbi nhi\u1ec1u qu\u1ed1c gia kh\u00e1c nhau \u0111\u1ec3 t\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho vi\u1ec7c tu\u00e2n th\u1ee7 FATCA. C\u00e1c th\u1ecfa thu\u1eadn n\u00e0y ph\u00e1c th\u1ea3o vi\u1ec7c trao \u0111\u1ed5i th\u00f4ng tin gi\u1eefa c\u00e1c c\u01a1 quan thu\u1ebf.<\/p>\n<\/li>\n<li>\n<p><strong>Nh\u1eadn d\u1ea1ng ch\u1ee7 t\u00e0i kho\u1ea3n<\/strong>: FFI \u0111\u01b0\u1ee3c y\u00eau c\u1ea7u x\u00e1c \u0111\u1ecbnh v\u00e0 ghi l\u1ea1i c\u00e1c ch\u1ee7 t\u00e0i kho\u1ea3n Hoa K\u1ef3, t\u0103ng c\u01b0\u1eddng h\u01a1n n\u1eefa t\u00ednh minh b\u1ea1ch.<\/p>\n<\/li>\n<\/ol>\n<h3>C\u00e1c lo\u1ea1i FATCA (\u0110\u1ea1o lu\u1eadt tu\u00e2n th\u1ee7 thu\u1ebf t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i)<\/h3>\n<p>FATCA c\u00f3 hai lo\u1ea1i ch\u00ednh:<\/p>\n<ul>\n<li>\n<p><strong>FATCA t\u00f4i<\/strong>: \u0110i\u1ec1u n\u00e0y \u00e1p d\u1ee5ng cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh Hoa K\u1ef3 v\u00e0 y\u00eau c\u1ea7u h\u1ecd b\u00e1o c\u00e1o v\u1ec1 ch\u1ee7 t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i.<\/p>\n<\/li>\n<li>\n<p><strong>FATCA II<\/strong>: \u0110i\u1ec1u n\u00e0y li\u00ean quan \u0111\u1ebfn c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh n\u01b0\u1edbc ngo\u00e0i v\u00e0 y\u00eau c\u1ea7u ch\u1ee7 t\u00e0i kho\u1ea3n Hoa K\u1ef3 ph\u1ea3i b\u00e1o c\u00e1o.<\/p>\n<\/li>\n<\/ul>\n<p>Vi\u1ec7c s\u1eed d\u1ee5ng FATCA (\u0110\u1ea1o lu\u1eadt tu\u00e2n th\u1ee7 thu\u1ebf t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i) m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 bao g\u1ed3m vi\u1ec7c hi\u1ec3u c\u00e1c \u1ee9ng d\u1ee5ng c\u1ee7a n\u00f3 v\u00e0 v\u01b0\u1ee3t qua c\u00e1c th\u00e1ch th\u1ee9c li\u00ean quan.<\/p>\n<h2>C\u00e1ch s\u1eed d\u1ee5ng FATCA (\u0110\u1ea1o lu\u1eadt tu\u00e2n th\u1ee7 thu\u1ebf t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i), c\u00e1c v\u1ea5n \u0111\u1ec1 v\u00e0 gi\u1ea3i ph\u00e1p li\u00ean quan \u0111\u1ebfn vi\u1ec7c s\u1eed d\u1ee5ng<\/h2>\n<h3>S\u1eed d\u1ee5ng FATCA<\/h3>\n<p>FATCA c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch kh\u00e1c nhau, ch\u1eb3ng h\u1ea1n nh\u01b0:<\/p>\n<ul>\n<li>\n<p><strong>Tu\u00e2n th\u1ee7 thu\u1ebf<\/strong>: \u0110\u1ea3m b\u1ea3o r\u1eb1ng ng\u01b0\u1eddi n\u1ed9p thu\u1ebf Hoa K\u1ef3 \u1edf n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a h\u1ecd.<\/p>\n<\/li>\n<li>\n<p><strong>Minh b\u1ea1ch qu\u1ed1c t\u1ebf<\/strong>: Th\u00fac \u0111\u1ea9y t\u00ednh minh b\u1ea1ch trong c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u.<\/p>\n<\/li>\n<li>\n<p><strong>\u0110\u1ea7u t\u01b0 xuy\u00ean bi\u00ean gi\u1edbi<\/strong>: T\u1ea1o \u0111i\u1ec1u ki\u1ec7n thu\u1eadn l\u1ee3i cho \u0111\u1ea7u t\u01b0 xuy\u00ean bi\u00ean gi\u1edbi b\u1eb1ng c\u00e1ch cung c\u1ea5p th\u00f4ng tin thu\u1ebf \u0111\u00e1ng tin c\u1eady.<\/p>\n<\/li>\n<\/ul>\n<h3>Nh\u1eefng th\u00e1ch th\u1ee9c v\u00e0 gi\u1ea3i ph\u00e1p<\/h3>\n<p>Vi\u1ec7c th\u1ef1c hi\u1ec7n FATCA \u0111\u1eb7t ra nh\u1eefng th\u00e1ch th\u1ee9c:<\/p>\n<ul>\n<li>\n<p><strong>B\u1ea3o m\u1eadt d\u1eef li\u1ec7u<\/strong>: B\u1ea3o v\u1ec7 d\u1eef li\u1ec7u t\u00e0i ch\u00ednh nh\u1ea1y c\u1ea3m kh\u1ecfi b\u1ecb vi ph\u1ea1m l\u00e0 \u0111i\u1ec1u t\u1ed1i quan tr\u1ecdng. C\u00e1c bi\u1ec7n ph\u00e1p an ninh m\u1ea1ng m\u1ea1nh m\u1ebd l\u00e0 c\u1ea7n thi\u1ebft.<\/p>\n<\/li>\n<li>\n<p><strong>Ph\u00ed h\u00e0nh ch\u00ednh<\/strong>: Vi\u1ec7c tu\u00e2n th\u1ee7 FATCA c\u00f3 th\u1ec3 g\u00e2y t\u1ed1n k\u00e9m cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh. H\u1ec7 th\u1ed1ng b\u00e1o c\u00e1o hi\u1ec7u qu\u1ea3 c\u00f3 th\u1ec3 gi\u1ea3m thi\u1ec3u nh\u1eefng chi ph\u00ed n\u00e0y.<\/p>\n<\/li>\n<\/ul>\n<h2>C\u00e1c \u0111\u1eb7c \u0111i\u1ec3m ch\u00ednh v\u00e0 so s\u00e1nh kh\u00e1c v\u1edbi c\u00e1c thu\u1eadt ng\u1eef t\u01b0\u01a1ng t\u1ef1 d\u01b0\u1edbi d\u1ea1ng b\u1ea3ng v\u00e0 danh s\u00e1ch<\/h2>\n<p>H\u00e3y so s\u00e1nh FATCA v\u1edbi c\u00e1c thu\u1eadt ng\u1eef t\u01b0\u01a1ng t\u1ef1:<\/p>\n<table>\n<thead>\n<tr>\n<th>Thu\u1eadt ng\u1eef<\/th>\n<th>S\u1ef1 mi\u00eau t\u1ea3<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>FATCA (\u0110\u1ea1o lu\u1eadt tu\u00e2n th\u1ee7 thu\u1ebf t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i)<\/td>\n<td>Nh\u1eafm m\u1ee5c ti\u00eau tr\u1ed1n thu\u1ebf c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf Hoa K\u1ef3 \u1edf n\u01b0\u1edbc ngo\u00e0i.<\/td>\n<\/tr>\n<tr>\n<td>CRS (Ti\u00eau chu\u1ea9n b\u00e1o c\u00e1o chung)<\/td>\n<td>M\u1ed9t s\u00e1ng ki\u1ebfn c\u1ee7a OECD v\u1ec1 trao \u0111\u1ed5i th\u00f4ng tin t\u00e0i kho\u1ea3n t\u00e0i ch\u00ednh t\u1ef1 \u0111\u1ed9ng to\u00e0n c\u1ea7u.<\/td>\n<\/tr>\n<tr>\n<td>FBAR (B\u00e1o c\u00e1o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng n\u01b0\u1edbc ngo\u00e0i)<\/td>\n<td>Y\u00eau c\u1ea7u c\u00f4ng d\u00e2n Hoa K\u1ef3 b\u00e1o c\u00e1o t\u00e0i kho\u1ea3n t\u00e0i ch\u00ednh n\u01b0\u1edbc ngo\u00e0i.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>C\u00e1c quan \u0111i\u1ec3m v\u00e0 c\u00f4ng ngh\u1ec7 trong t\u01b0\u01a1ng lai li\u00ean quan \u0111\u1ebfn FATCA (\u0110\u1ea1o lu\u1eadt tu\u00e2n th\u1ee7 thu\u1ebf t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i)<\/h2>\n<p>T\u00e1c \u0111\u1ed9ng c\u1ee7a FATCA s\u1ebd ti\u1ebfp t\u1ee5c ph\u00e1t tri\u1ec3n, ch\u1ecbu \u1ea3nh h\u01b0\u1edfng c\u1ee7a nh\u1eefng ti\u1ebfn b\u1ed9 trong c\u00f4ng ngh\u1ec7 v\u00e0 s\u1ef1 thay \u0111\u1ed5i c\u1ee7a b\u1ed1i c\u1ea3nh t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u. Nh\u1eefng ph\u00e1t tri\u1ec3n trong t\u01b0\u01a1ng lai c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n<ul>\n<li>\n<p><strong>T\u1ef1 \u0111\u1ed9ng h\u00f3a n\u00e2ng cao<\/strong>: C\u1ea3i thi\u1ec7n ph\u00e2n t\u00edch d\u1eef li\u1ec7u v\u00e0 t\u1ef1 \u0111\u1ed9ng h\u00f3a \u0111\u1ec3 h\u1ee3p l\u00fd h\u00f3a quy tr\u00ecnh b\u00e1o c\u00e1o.<\/p>\n<\/li>\n<li>\n<p><strong>T\u00edch h\u1ee3p chu\u1ed7i kh\u1ed1i<\/strong>: S\u1eed d\u1ee5ng c\u00f4ng ngh\u1ec7 blockchain \u0111\u1ec3 chia s\u1ebb d\u1eef li\u1ec7u an to\u00e0n v\u00e0 minh b\u1ea1ch.<\/p>\n<\/li>\n<li>\n<p><strong>M\u1edf r\u1ed9ng to\u00e0n c\u1ea7u<\/strong>: M\u1edf r\u1ed9ng ph\u1ea1m vi ti\u1ebfp c\u1eadn c\u1ee7a FATCA t\u1edbi nhi\u1ec1u qu\u1ed1c gia v\u00e0 khu v\u1ef1c h\u01a1n.<\/p>\n<\/li>\n<\/ul>\n<h2>C\u00e1ch s\u1eed d\u1ee5ng ho\u1eb7c li\u00ean k\u1ebft m\u00e1y ch\u1ee7 proxy v\u1edbi FATCA (\u0110\u1ea1o lu\u1eadt tu\u00e2n th\u1ee7 thu\u1ebf t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i)<\/h2>\n<p>M\u00e1y ch\u1ee7 proxy \u0111\u00f3ng m\u1ed9t vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c h\u1ed7 tr\u1ee3 tu\u00e2n th\u1ee7 FATCA. Ch\u00fang cung c\u1ea5p t\u00ednh \u1ea9n danh v\u00e0 b\u1ea3o m\u1eadt cho c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 c\u00e1 nh\u00e2n, cho ph\u00e9p:<\/p>\n<ul>\n<li>\n<p><strong>Truy\u1ec1n d\u1eef li\u1ec7u an to\u00e0n<\/strong>: M\u00e1y ch\u1ee7 proxy m\u00e3 h\u00f3a d\u1eef li\u1ec7u, b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u trong qu\u00e1 tr\u00ecnh truy\u1ec1n \u0111\u1ec3 tu\u00e2n th\u1ee7 c\u00e1c y\u00eau c\u1ea7u b\u1ea3o v\u1ec7 d\u1eef li\u1ec7u nghi\u00eam ng\u1eb7t c\u1ee7a FATCA.<\/p>\n<\/li>\n<li>\n<p><strong>T\u00ednh linh ho\u1ea1t v\u1ec1 m\u1eb7t \u0111\u1ecba l\u00fd<\/strong>: C\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u00e1y ch\u1ee7 proxy \u0111\u1ec3 truy c\u1eadp th\u00f4ng tin t\u1eeb nhi\u1ec1u khu v\u1ef1c kh\u00e1c nhau, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 FATCA to\u00e0n c\u1ea7u.<\/p>\n<\/li>\n<li>\n<p><strong>Quy\u1ec1n ri\u00eang t\u01b0 n\u00e2ng cao<\/strong>: C\u00e1c c\u00e1 nh\u00e2n c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng m\u00e1y ch\u1ee7 proxy \u0111\u1ec3 b\u1ea3o v\u1ec7 danh t\u00ednh c\u1ee7a m\u00ecnh trong khi truy c\u1eadp th\u00f4ng tin t\u00e0i ch\u00ednh, \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 ngh\u0129a v\u1ee5 b\u00e1o c\u00e1o c\u1ee7a FATCA.<\/p>\n<\/li>\n<\/ul>\n<h2>Li\u00ean k\u1ebft li\u00ean quan<\/h2>\n<p>\u0110\u1ec3 bi\u1ebft th\u00eam th\u00f4ng tin v\u1ec1 FATCA (\u0110\u1ea1o lu\u1eadt tu\u00e2n th\u1ee7 thu\u1ebf t\u00e0i kho\u1ea3n n\u01b0\u1edbc ngo\u00e0i), b\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o c\u00e1c ngu\u1ed3n sau:<\/p>\n<ol>\n<li><a target=\"_new\" rel=\"noopener\">Th\u00f4ng tin FATCA c\u1ee7a IRS<\/a><\/li>\n<li><a target=\"_new\" rel=\"noopener\">Trang FATCA c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh Hoa K\u1ef3<\/a><\/li>\n<\/ol>\n<p>H\u01b0\u1edbng d\u1eabn to\u00e0n di\u1ec7n n\u00e0y cung c\u1ea5p c\u00e1i nh\u00ecn s\u00e2u s\u1eafc chi ti\u1ebft v\u1ec1 FATCA, \u00fd ngh\u0129a v\u00e0 vai tr\u00f2 c\u1ee7a n\u00f3 trong b\u1ed1i c\u1ea3nh t\u00e0i ch\u00ednh to\u00e0n c\u1ea7u ng\u00e0y nay. Hi\u1ec3u FATCA l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh v\u00e0 c\u00e1 nh\u00e2n \u0111\u1ec3 \u0111i\u1ec1u h\u01b0\u1edbng s\u1ef1 ph\u1ee9c t\u1ea1p c\u1ee7a vi\u1ec7c tu\u00e2n th\u1ee7 thu\u1ebf qu\u1ed1c t\u1ebf m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/p>","protected":false},"featured_media":580313,"menu_order":0,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-580312","glossary","type-glossary","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/glossary\/580312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/types\/glossary"}],"version-history":[{"count":0,"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/glossary\/580312\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/media\/580313"}],"wp:attachment":[{"href":"https:\/\/proxyelite.info\/vi\/wp-json\/wp\/v2\/media?parent=580312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}