(中文) 美国系列- 放弃美国国籍或喜或忧

愈来愈多的美国人告别“山姆大叔”，主要原因是因为美国的报税法规愈来愈复杂，尤其受到《海外账户纳税法案》(FATCA)的影响。

针对这一话题，本期我们以《海外账户纳税法案》，台湾称为“肥咖条款”展开讨论。美国国会在2010年通过此方案，要求全球金融机构向美国通报美国税务居民在海外的金融资产资料，供美国税务局查税及政府作其他用途。中国金融机构都在陆续完善操作细节。

由于FATCA法案在全球的开展执行，美国税务居民名下的全部金融资产，都会面临暴露给美国税务局的风险。随着法案出台到逐步完善，美国国税局正加强对富人查帐，资料显示，对高收入人群查帐的比率两年来已上升两倍约50%。

据了解，很多名人已选择放弃美国国籍：其中包括全球投资先锋约翰•邓普顿(John Templeton)上世纪六十年代初移居巴哈马；中国著名影星李连杰在2011年加入了新加坡国籍；面书(Facebook)联合创始人爱德华多•萨维林在2011年放弃美国国籍。

爱德华多•萨维林声称放弃美国国籍的主因是许多海外金融机构包括银行与基金公司都不愿意接受美国客户，美国税务居民在海外高收益投资产品选择受限，税收不是主要考虑因素。现在，中外银行都纷纷重新核实客户是否美国税务居民，并选择与确认的美国税务居民客户解约。

但对于中国高资产净值人士来说，要是真的放弃美国国籍也不容易；根据美国税法规定，美国公民即使放弃美国国籍，美国政府也可要求补交弃籍前5年隐匿海外资产的税收和罚金。由于中国移民的报税记录一般不会无懈可击，造成他们办理退籍时半途而废。

对总资产规模达1亿人民币以上的高资产净值人士来说，家庭成员的居住地与国籍安排非常重要， 当中如果又想当美国人的话，登陆前的合理避税规划更是刚需。如想了解海外信托对美籍受益人的好处，请联系你的法律顾问/理财顾问/家族办公室。史蒂文生黄律师事务所成立了香港及新西兰信托公司，可为客户提供信托咨询或受托人服务。

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SW partners Ms Catherine Por, Ms Wendy Lam and Ms Sherlynn Chan attended the Third Children’s Issues Forum on 13 and 14 November 2015. The forum was attended by members of the Hong Kong judiciary, legal profession, government officials and other professionals working in this field, as well as a number of overseas’ judges.

In the forum, issues relating to the welfare of Hong Kong children were discussed and considered.

(From left to right) Ms Wendy Lam, Ms Sherlynn Chan, Mr Ryan Tang, a senior partner at AllBright Law Offices and a speaker at the forum together with Ms Catherine Por.

Please contact our Ms Catherine Por, Ms Wendy Lam or Ms Sherlynn Chan for any queries or further information about this event.

On 13 November 2015, our partner Mr. Eric Lui, Head of Business Development (China) Ms. Connie Yeung and Business Development Manager (China) Ms. Zita Huang attended the Cross-border Dispute Resolution Forum in Nanjing organized by Allbright Law Offices. A number of legal professionals attended the forum and discussed issues on cross-border dispute resolution.

At the forum, Mr. Lui delivered a presentation on various aspects of international arbitration, including the advantages of arbitration and the development of arbitration in Hong Kong.

Please contact our Mr. Eric Lui for any enquiries or further information about this event.

On 11 November 2015, our partner Ms Heidi Chui, senior associate Ms Freda Au, associate Ms Karman Fung, and trainee solicitor Mr Jensen Chang gave a presentation on the Competition Ordinance (Cap. 619) at the Hong Kong office of Malayan Banking Berhad (Maybank). Our team demonstrated how the Ordinance, which is due to come into force on 14 December 2015, may possibly affect how the banking industry operates.

In light of the First Conduct Rule (which relates to agreements and concerted practices between undertakings) and Second Conduct Rule (which relates to abuse of substantial market power), and given there is no grace period, a clear message was sent to the participants that they ought to refrain from usual banking practices which may constitute an infringement of competition law and attract civil and criminal liabilities (including corporate and personal). It was emphasised that even a casual conversation in an informal occasion might potentially be caught by the Ordinance. Examples as to how the leniency policy may work and what actions bankers should take in order to avoid violation of competition law were given during the presentation.

Ms Fung offered an overview of this new legal regime

The presentation was well received by the audience, and questions in relation to exchange of information with competitors were raised during the Q&A session.

Photograph of Ms Chui (in the middle), Ms Au (on the right), Ms Fung (on the left), Mr Chang (second from right), and Mr Patrick Leung (second from left), Head of Compliance, Hong Kong, Global Banking

Contact person: Ms. Heidi Chui

SW partners Ms Catherine Por, Ms Wendy Lam, Ms Janice Chin and Ms Sherlynn Chan attended the international conference, on the “Recovery of Child Support and Family Maintenance in Asia Pacific and Worldwide” jointly held by the Hague Conference Permanent Bureau’s Asia Pacific Regional Office (HAPRO) and the Department of Justice of the Hong Kong Special Administrative Region of the People’s Republic of China which took place at the University of Hong Kong between 9 to 11 November 2015.

This global conference provided an excellent opportunity to discuss the dynamic development of family law and policy in the Asia Pacific region. Key practitioners also made use of this occasion to meet colleagues, make new contacts, expand networks and discuss points of interest.

Lawyers from England and China visited our office during one of the days of the conference.

Please contact our Ms Catherine Por, Ms Wendy Lam, Ms Janice Chin and Ms Sherlynn Chan for any queries or further information about this event.