rachunek raportowany
English translation: reportable account
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| 04:39 Jul 18, 2019 |
| Polish to English translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
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|  Selected response from: mike23 Poland Local time: 17:28 | ||||||
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| Summary of answers provided | ||||
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| 3 | automatic exchange of financial account information |
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| 3 | reportable account |
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Answers
4 hrs confidence: 
automatic exchange of financial account information Explanation: Celem automatycznej wymiany informacji o rachunkach raportowanych (CRS) jest umożliwienie administracji podatkowej pozyskiwania z instytucji finansowych określonych z góry informacji w stosunku do rachunków zidentyfikowanych przez nie jako prowadzone dla nierezydentów (rezydentów innych państw uczestniczących) lub podmiotów przez nie kontrolowanych, bez uprzedniego wniosku, w ustalonych z góry, regularnych odstępach czasu. Uzyskane w tym trybie informacje będą w dalszej kolejności podlegały systematycznemu przekazywaniu państwom uczestniczącym, właściwym dla poszczególnych nierezydentów. Polskie instytucje finansowe, które są zobowiązane do raportowania, składają informacje za pomocą formularza (CRS-1) INFORMACJE O RACHUNKACH RAPORTOWANYCH I NIEUDOKUMENTOWANYCH [1]. https://www.podatki.gov.pl/podatkowa-wspolpraca-miedzynarodo... ccccc The Common Reporting Standard (CRS) is an information standard for the Automatic Exchange Of Information (AEOI) regarding bank accounts on a global level, between tax authorities, which the Organisation for Economic Co-operation and Development (OECD) developed in 2014. In May 2014, forty-seven countries tentatively agreed on a "common reporting standard", formally referred to as the Standard for Automatic Exchange of Financial Account Information https://en.wikipedia.org/wiki/Common_Reporting_Standard |
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5 hrs confidence:
reportable account Explanation: reportable account -------------------------------------------------- Note added at 5 hrs (2019-07-18 10:20:17 GMT) -------------------------------------------------- Standard for Automatic Exchange of Financial Information in Tax Matters ... For the purposes of this provision, a Participating Jurisdiction is a jurisdiction with which an agreement is in place pursuant to which there is an obligation to automatically exchange information on Reportable Accounts and is identified on a published list. ... Chapter 5: The information that gets reported and exchanged 228. Once accounts are determined to be Reportable Accounts then the Financial Institution must report information in relation to that account to the tax authority. This is the information that a jurisdiction agrees to exchange with its automatic exchange partners as specified in the MCAA, a bilateral CAA or another international basis for the exchange of information, such as the EU DAC2 Directive. ... 257. A trust that is a Reporting Financial Institution will report the account information and the financial activity for the year in respect of each Reportable Account. https://www.oecd.org/tax/exchange-of-tax-information/impleme... |
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