《海外账户纳税法案》(FATCA)：风暴即将到来？ 中国企业主管新思维 - 第二期, 二零一一年四月
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不外这并不意味着美国排挤这种账户信息的交换，而是美国其实早有本人的海外账户税收合规法案(FATCA)，而CRS在很大水平上也是依据这项美国法案进级而成的。
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The operation of the Foreign Account Tax Compliance Act (FATCA) has already been postponed for a year because of the immense problems that it is going to cause global investors.
考虑到对全球投资者带来的巨大影响，外国账户纳税法案(FATCA)的实施已推迟了一年。
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And FATCA, the Foreign Account Tax Compliance Act, is changing the world even more.
FORBES: Why Every American Should Worry About Bank Record Subpoenas
It expatriates the cost of FATCA back home, and Congress certainly never intended that.
FORBES: FATCA Makes Foreign Banks Report Americans
When FATCA reporting commences in early 2012 the scrutiny can be expected to be much higher.
FORBES: Stripping FATCA From Our Diet
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