IGA：美國FATCA域外適用的法律途徑

IGA: The Legal Approach for the Extraterritorial Application of US FATCA

2010年美國國會通過《海外帳戶稅收合規法案》（以下簡稱FATCA），旨在通過美國境外金融機構資訊申報制度打擊美國公民和居民的海外逃避稅行為。為了解決FATCA可能與境外金融機構所在地的國內法或轄區內法相衝突的問題，美國財政部陸續發布了《IGA範本》，作為各稅收轄區與美國合作實施FATCA的政府間協定範本。本文通過對《IGA範本》合作模式和特點的詳細比較與研究，著重探討以下問題：其一，IGA與FATCA的關係；其二，《IGA範本》是否建立起了金融帳戶訊息自動交換的國際合作機制；其三，《IGA範本》不同版本的差別及其所適用稅收轄區的特點。

With the aim to fight against offshore tax avoidance and evasion by American citizens and residents through Foreign Financial Institutions (FFIs) reporting system, the US Congress enacted Foreign Account Tax Compliance Act (FATCA) in 2010. To resolve the conflict between FACTA and the domestic laws of FFIs, the US Treasury has issued Intergovernmental Agreements(IGA) models in succession, as model inter-governmental agreements for the implementation of FATCA between US and FATCA partner jurisdictions. In this article, through detailed comparison and analysis of IGA models, three core issues would be discussed. Firstly, what's the relationship between FATCA and IGA. Secondly, whether an international automatic exchange of information mechanism has been established by IGA. Lastly, what are the differences among different IGA models and what sort of tax jurisdiction they are suitable for respectively?