本书主要参考法规

本书主要参考法规

·《国家税务总局、财政部、中国人民银行、中国银行业监督管理委员会、中国证券监督管理委员会、中国保险监督管理委员会关于发布〈非居民金融账户涉税信息尽职调查管理办法〉的公告》，国家税务总局、财政部、中国人民银行、中国银行业监督管理委员会、中国证券监督管理委员会、中国保险监督管理委员会公告2017年第14号，2017年5月9日。

·Agreement between the Government of the United States of America and the Government of［FATCA Partner］to Improve International Tax Compliance and to Implement FATCA（Model 1A IGA Reciprocal，Preexisting TIEA or DTC），6 June，2014，US Treasury Department.载https://www.treasury.gov/resource-center/tax-policy/treaties/Documents/FATCA-Reciprocal-Model-1A-Agreement-Preexisting-TIEA-or-DTC-6-6-14.pdf.

·US Department of the Treasury，Agreement between the Government of the United States of America and the Government of［FATCA Partner］for Cooperation to Facilitate the Implementation of FATCA（Model 2 IGA，Preexisting TIEA or DTC），6 June 2014.载https://www.treasury.gov/resource-center/tax-policy/treaties/Documents/FATCA-Model-2-Agreement-Preexisting-TIEA-or-DTC-6-6-14.pdf.

·USDepartment of the Treasury Internal Revenue Service，26 CFR Parts 1 and 301，Regulations Relating to Information Reporting by Foreign Financial Institutions and Withholding on Certain Payments to Foreign Financial Institutions and Other Foreign Entities（RIN 1545-BK68），TD9610.载https://www.gpo.gov/fdsys/pkg/FR-2013-01-28/pdf/2013-01025.pdf.

·OECD（2014），Standard for Automatic Exchange of Financial Account Information in Tax Matters，OECD Publishing.载http://dx.doi.org/10.1787/9789264216525-en

·OECD，Standard for Automatic Exchange of Financial Information in Tax Matters，The CRS Implementation Handbook，载https://www.oecd.org/tax/exchange-of-taxinformation/implementation-handbook-standard-for-automatic-exchange-offinancial-information-in-tax-matters.pdf.

·HM Revenue & Customs（HMRC）of the UK，International Exchange of Information Manual，25 April 2016，载https://www.gov.uk/hmrc-internal-manuals/international-exchHNnge-of-information.

·States of Jersey，Taxation（International Tax Compliance）（Jersey）Regulations 2014 Guidance Notes（Jersey FATCA Guidance Notes），9 June 2016.载https://www.gov.je/SiteCollectionDocuments/Tax%20and%20your%20money/ID%20IGA%20Guidance%20Notes%2020160520%20jc3.pdf.(https://www.daowen.com)

·States of Jersey，The Common Reporting Standard（CRS）Automatic Exchange of Financial Account Information Guidance Notes（Jersey CRS Guidance Notes），October 2017.载https://www.gov.je/SiteCollectionDocuments/Tax%20and%20your%20money/ID%20Jersey%20CRS%20guidance%20notes%2010272017%20VP.pdf.

·Isle of Man Government Income Tax Division，the Common Reporting Standard Isle of Man Regulations Application of the CRS for Isle of Man Financial Institutions Guidance Notes GN53（Isle of Man CRS Guidance Notes），1 March 2016，载https://www.gov.im/media/1350671/new-crs-guidance-notes-1316.pdf.

·Cayman Islands Tax Information Authority，Guidance Notes on the International Tax Compliance Requirements of the Intergovernmental Agreements between the Cayman Islands and the United States of America and the United Kingdom（Cayman FATCA Guidance Notes），Version 2.1，1 July 2015.载http://www.tia.gov.ky/pdf/Consolidated_CRS_Guidance_Notes_appendices_and_CRS_Regulations_2015_and_2016.pdf.

·Caymans Islands Tax Information Authority，the Common Reporting Standard for Automatic Exchange of Financial Account Information in Tax Matters（Cayman CRS Guidance Notes），Version 2.1，31 July 2017.载http://www.tia.gov.ky/pdf/Consolidated_CRS_Guidance_Notes_appendices_and_CRS_Regulations_2015_and_2016.pdf.

·British Virgin Islands（BVI）Government Ministry of Finance the International Tax Authority，Guidance Notes on the International Tax Compliance Requirements of the Legislation Implementing the Intergovernmental Agreements between the British Virgin Islands and the United States of America and the United Kingdom to Improve International Tax Compliance，Version 2.0，20 March 2015.载http://www.bvi.gov.vg/sites/default/files/guidance_notes_20-3-15_-_final_2.pdf.

·British Virgin Islands（BVI）Government Ministry of Finance the International Tax Authority，Guidance Notes on the Common Reporting Standard and Requirements of the Legislation Implementing the Common Reporting Standard in the Virgin Islands，28 November 2016.

·Bermuda，Frequently Asked Questions（FAQs）on the International Tax Compliance Requirements of the Intergovernmental Agreements between Bermuda and the United States of America and the United Kingdom（Bermudian FATCA Guidance），March 2015.载http://bda.bm/wp-content/uploads/2015/04/Bermuda-IGA2-FAQ-Mar-2015.pdf.

·Bermuda，the Common Reporting Standard for Automatic Exchange of Financial Account Information in Tax Matters GUIDANCE（Bermudian CRS Guidance），11 April 2017.载https://www.gov.bm/sites/default/files/Bermuda-CRS-Guidance.pdf.