美国单边主义税收措施域外管辖的运行机理及其启示——以FATCA法案为例

The Operational Mechanism of Extraterritorial Jurisdiction of U.S. Unilateralist Tax Measures and Its Implications——Illustrated by the FATCA

美国《海外账户合规法案》(FATCA法案)要求外国金融机构向本国税务当局披露美国人的海外账户信息,具有明显的域外管辖效力。美国FATCA法案的成功国际化展示了一个拥有中心市场的国家,如何利用市场的力量在国际层面推行本国法律,同时又利用国际法机制将本国法律国际化的过程和机制。研究美国等发达国家在国际税收领域造法的策略,有助于非市场中心国家批判性地对待相关的国际标准和项目计划。

The U.S.FATCA,with clear extraterritorial jurisdiction, requires foreign financial institutions to disclose information on Americans'overseas accounts to their tax authorities.The success of the U.S.FATCA demonstrates the processes and mechanisms how a country with a central market can use the power of the market to implement its own laws at the international level and at the same time use the international law mechanism to internationalize of its own laws.Revealing the United States and other developed countries in the field of international taxation strategy,will help non-market,center countries to critically treat the relevant international standards and project plans.