– \uacf5\ud1b5\ubcf4\uace0\uae30\uc900 (Common Reporting Standard) \uc5d0 \ub530\ub77c (\uc2dc\ud589\uc77c: 2017\ub144 7\uc6d4 1\uc77c)<\/strong><\/p>\n

 <\/p>\n

2017\ub144 7\uc6d41\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uace0 \uc788\ub294 \ud55c\uce74 \uae08\uc735\uc815\ubcf4 \uc790\ub3d9\uad50\ud658\uc81c\ub3c4\ub85c \uad50\ubbfc\ub4e4\uc758 \uc77c\uc0c1\uc5d0\ub3c4 \ub9ce\uc740 \uc601\ud5a5\uc774 \uc608\uc0c1\ub429\ub2c8\ub2e4. \ud2b9\ud788, \uc138\ubc95\uc0c1 \uce90\ub098\ub2e4 \uac70\uc8fc\uc790\uc774\uba74\uc11c \ud55c\uad6d\uae08\uc735\uae30\uad00\uc5d0 \uacc4\uc88c\uac00 \uc788\uc744 \uacbd\uc6b0, \uc774 \uae08\uc735\uc790\uc0b0 \ubc0f \uc18c\ub4dd\uc774 \ud574\uc678\uc790\uc0b0\uc2e0\uace0(Foreign Income Verification Statement) \ubc0f \uc804\uc138\uacc4 \uc18c\ub4dd\ubcf4\uace0 \ub300\uc0c1\uc778 \uc9c0 \ubc18\ub4dc\uc2dc \uc0b4\ud3b4 \ubcfc \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4.
\n\uc774\ubc88 \uce7c\ub7fc\uc5d0\uc11c\ub294 CRS\uc758 \uc8fc\uc694 \ub0b4\uc6a9\uc744 \uad50\ubbfc \uad00\ub828 \ub0b4\uc6a9\uc73c\ub85c \uc815\ub9ac\ud574\uc11c \uc54c\ub824 \ub4dc\ub9bd\ub2c8\ub2e4.<\/p>\n

Common Reporting Standard (CRS) <\/strong>
\n\ud0c8\uc138 \ubc29\uc9c0\uc640 \uc790\uc9c4 \ub0a9\uc138 \uc720\ub3c4\ub97c \ubaa9\uc801\uc73c\ub85c \uce90\ub098\ub2e4\uc640 \ub2e4\uc218\uc758 \uad6d\uac00\uac04\uc5d0 \uccb4\uacb0\ub41c \uc81c\ub3c4\uc774\uba70, \uc774\ub97c \ud574 \uae08\uc735\uc815\ubcf4\uac00 \uccb4\uacb0 \uad6d\uac00\uac04 \uc790\ub3d9\uc73c\ub85c \uad50\ud658\ub429\ub2c8\ub2e4. \uce90\ub098\ub2e4\ub294 \ud55c\uad6d\uacfc \ub300\ubd80\ubd84\uc758 OECD\uad6d\uac00\ub97c \ud3ec\ud568\ud55c \uc57d 100\uc5ec\uac1c\uc758 \uad6d\uac00\uc640 \uc2dc\ud589\uc744 \uc57d\uc18d\ud55c \ubc14 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\ud575\uc2ec\ub0b4\uc6a9<\/strong>
\n\uc138\ubc95 \uc0c1 \uce90\ub098\ub2e4 \ube44\uac70\uc8fc\uc790\ub85c \uce90\ub098\ub2e4 \uae08\uc735\uae30\uad00\uc5d0 \uacc4\uc88c\ub97c \uac16\uace0 \uc788\ub2e4\uba74, \uce90\ub098\ub2e4 \uae08\uc735\uae30\uad00\uc740 \uc774 \uacc4\uc88c \uc815\ubcf4\ub97c \uce90\ub098\ub2e4 \uad6d\uc138\uccad\uc5d0 \ub9e4\ub144 \ubcf4\uace0\ud558\uac8c \ub418\uace0, \uc774 \ud6c4 \uce90\ub098\ub2e4 \uad6d\uc138\uccad\uc740 \ud55c\uad6d\uad6d\uc138\uccad\uc5d0 \uc774 \uc815\ubcf4\ub97c \ub9e4\ub144 \uc81c\uacf5\ud558\uac8c \ub429\ub2c8\ub2e4. \ubc18\ub300\ub85c \uc138\ubc95\uc0c1 \uce90\ub098\ub2e4 \uac70\uc8fc\uc790\uc774\uba74\uc11c \ud55c\uad6d\uae08\uc735\uae30\uad00\uc5d0 \uacc4\uc88c\ub97c \uac16\uace0 \uc788\ub2e4\uba74, \uc774 \uacc4\uc88c\uc815\ubcf4\ub294 \ud55c\uad6d\uad6d\uc138\uccad\uc744 \ud1b5\ud574 \ub9e4\ub144 \uce90\ub098\ub2e4 \uad6d\uc138\uccad\uc5d0 \uc81c\uacf5\ub429\ub2c8\ub2e4.<\/p>\n

\uc2dc\ud589\uc2dc\uae30<\/strong>
\n2017\ub144 7\uc6d41\uc77c\ubd80\ud130 \uce90\ub098\ub2e4(\ud55c\uad6d) \uae08\uc735\uae30\uad00\uc740 \uac1c\uc124\ub41c \uacc4\uc88c\uac00 \ube44\uac70\uc8fc\uc790\uc758 \uacc4\uc88c\uc778 \uc9c0 \ud655\uc778\uc744 \uc2dc\uc791\ud588\uc73c\uba70, 2018\ub144\ubd80\ud130 \ub9e4\ub144 \uc591\uad6d \uad6d\uc138\uccad\uc5d0 \ube44\uac70\uc8fc\uc790 \uacc4\uc88c \uc815\ubcf4\ub97c \ubcf4\uace0\ud558\uac8c \ub429\ub2c8\ub2e4.<\/p>\n

\uac1c\uc778\uc774 \uce90\ub098\ub2e4 \uc740\ud589\uac70\ub798\uc2dc \ub2ec\ub77c\uc9c0\ub294 \uac83<\/strong>
\n\uc774 \uc81c\ub3c4\uac00 \uc2dc\ud589\ub418\uc5b4, \uc740\ud589\uc740 \uc608\uae08\uc8fc\uc5d0\uac8c \uc608\uae08\uc8fc\uc758 \uc138\ubc95\uc0c1 \uac70\uc8fc\uc790\/\ube44\uac70\uc8fc\uc790 \ud655\uc778\uc5d0 \ud544\uc694\ud55c \ubcf4\ub2e4 \uad6c\uccb4\uc801\uc778 \uc11c\ub958\ub97c \uc694\uccad\ud560 \uc218 \uc788\uc73c\uba70, \uc608\uae08\uc8fc\ub294 \uc694\uccad\ub300\ub85c \ud655\uc778\uc11c\ub958\ub97c \uc81c\ucd9c\ud574\uc57c \ud569\ub2c8\ub2e4.<\/p>\n

\uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub418\ub294 \uc815\ubcf4<\/strong>
\n– \uc608\uae08\uc8fc \uc774\ub984\uacfc \uc8fc\uc18c, \ub0a9\uc138\uc790 \ubc88\ud638 (taxpayer identification numbers), \uc0dd\ub144\uc6d4\uc77c, \uacc4\uc88c\ubc88\ud638, \uc5f0\ub3c4\ub9d0 \uc608\uae08\uc794\uc561, \uc77c\ubd80 \uac70\ub798\ub0b4\uc5ed (amounts paid or credit to the account)
\n– \ube44\uac70\uc8fc\uc790\uac00 \uac70\uc8fc\uc790\uc640 \ud568\uaed8 Joint \uacc4\uc88c\ub97c \uac16\uace0 \uc788\ub294 \uacbd\uc6b0, full value \uac00 \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub418\uc9c0\ub9cc, \uac70\uc8fc\uc790\uc758 \uc815\ubcf4\ub294 \ubcf4\uace0\ub418\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc790\uc9c4\uc2e0\uace0\uc81c\ub3c4(voluntary disclosures program) \ud65c\uc6a9<\/strong>
\n– \uacfc\uac70 \ub204\ub77d\/\ubbf8\uc2e0\uace0 \uc0ac\ud56d\uc744 \uc790\uc9c4\uc2e0\uace0\uc81c\ub3c4\ub97c \ud65c\uc6a9\ud558\uc5ec \ub2e4\uc2dc \ud55c\ubc88 \uc81c\ub300\ub85c \uc2e0\uace0 (valid disclosure) \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc774 \uacbd\uc6b0, \uad00\ub828 \ubbf8\ub0a9\uc138\uae08\uacfc \uc774\uc790\ub294 \ub0a9\ubd80\ud574\uc57c \ud558\uc9c0\ub9cc, \uc0ac\uc548\ubcc4\ub85c \ubc8c\uae08\uacfc \ucc98\ubc8c (penalty and prosecution) \ub97c \uba74\uc81c\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.
\n– \ud2b9\ud788, \uacfc\uac70 \ud574\uc678\uc790\uc0b0\uc2e0\uace0 \ub204\ub77d\/\ubbf8\uc2e0\uace0\uc5d0 \ud574\ub2f9\ub420 \uacbd\uc6b0 \ubbf8\ub0a9\uc138\uae08\uacfc \uc774\uc790 \ub0a9\ubd80\uc640 \ubcc4\ub3c4\ub85c \ubc8c\uae08 (\uc5f0\uac04 \ucd5c\ub300 2500\ubd88, \uc774\uc790 \ubcc4\ub3c4) \uc774 \uc0c1\ub2f9\ud558\ubbc0\ub85c \uc790\uc9c4\uc2e0\uace0\uc81c\ub3c4\ub97c \uace0\ub824\ud574 \ubcfc \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

7) \ubcf8\uc778\uc758 \uae08\uc735\uc815\ubcf4\uac00 \uce90\ub098\ub2e4 \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub418\uc5c8\ub294 \uc9c0 \uc54c \uc218 \uc788\ub098\uc694?
\n– \uce90\ub098\ub2e4 \uae08\uc735\uae30\uad00\uc5d0 \ube44\uac70\uc8fc\uc790 \uacc4\uc88c\ub97c \uac16\uace0 \uc788\ub294 \uacbd\uc6b0, \ubcf8\uc778\uc740 \uce90\ub098\ub2e4 \uae08\uc735\uae30\uad00\uc5d0 \uc694\uad6c\ud574\uc11c \uc790\uc2e0\uc758 \uae08\uc735\uc815\ubcf4\uac00 \uce90\ub098\ub2e4 \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub418\uc5c8\ub294 \uc9c0 \ud655\uc778\uc744 \ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

8) \ubcf8\uc778\uc758 \uae08\uc735\uc815\ubcf4\uac00 \ud55c\uad6d \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub418\uc5c8\ub294 \uc9c0 \uc54c \uc218 \uc788\ub098\uc694?
\n– \ud55c\uad6d \uae08\uc735\uae30\uad00\uc5d0\uc11c \ube44\uac70\uc8fc\uc790 \uacc4\uc88c\ub97c \uac1c\uc124\ud560 \ub54c \ubcf8\uc778\ud655\uc778\uc11c (Individual Tax Residency Self-Certification Form) \ub97c \uc791\uc131\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub54c \ube44\uac70\uc8fc\uc790\ub85c \uacc4\uc88c\ub97c \uac1c\uc124\ud558\uba74 \uc790\ub3d9\uc73c\ub85c \uacc4\uc88c \uc815\ubcf4\uac00 \ud55c\uad6d \uad6d\uc138\uccad\uc5d0 \ubcf4\uace0\ub429\ub2c8\ub2e4.<\/p>\n

 <\/p>\n

<\/p>\n

<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

– \uacf5\ud1b5\ubcf4\uace0\uae30\uc900 (Common Reporting Standard) \uc5d0 \ub530\ub77c (\uc2dc\ud589\uc77c: 2017\ub144 7\uc6d4 1\uc77c)   2017\ub144 7\uc6d41\uc77c\ubd80\ud130 \uc2dc\ud589\ub418\uace0 \uc788\ub294 \ud55c\uce74 \uae08\uc735\uc815\ubcf4 \uc790\ub3d9\uad50\ud658\uc81c\ub3c4\ub85c \uad50\ubbfc\ub4e4\uc758 \uc77c\uc0c1\uc5d0\ub3c4 \ub9ce\uc740 \uc601\ud5a5\uc774 \uc608\uc0c1\ub429\ub2c8\ub2e4. \ud2b9\ud788, \uc138\ubc95\uc0c1 \uce90\ub098\ub2e4 \uac70\uc8fc\uc790\uc774\uba74\uc11c \ud55c\uad6d\uae08\uc735\uae30\uad00\uc5d0 \uacc4\uc88c\uac00 \uc788\uc744 \uacbd\uc6b0, \uc774 \uae08\uc735\uc790\uc0b0 \ubc0f \uc18c\ub4dd\uc774 \ud574\uc678\uc790\uc0b0\uc2e0\uace0(Foreign Income Verification Statement) \ubc0f \uc804\uc138\uacc4 \uc18c\ub4dd\ubcf4\uace0 \ub300\uc0c1\uc778 \uc9c0 \ubc18\ub4dc\uc2dc \uc0b4\ud3b4 \ubcfc \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4. \uc774\ubc88 \uce7c\ub7fc\uc5d0\uc11c\ub294 CRS\uc758 \uc8fc\uc694 \ub0b4\uc6a9\uc744 … Read more<\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[27,7],"tags":[],"class_list":["post-5532","post","type-post","status-publish","format-standard","hentry","category-js-accnt-column","category-column"],"_links":{"self":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/5532","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/comments?post=5532"}],"version-history":[{"count":2,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/5532\/revisions"}],"predecessor-version":[{"id":5536,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/posts\/5532\/revisions\/5536"}],"wp:attachment":[{"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/media?parent=5532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/categories?post=5532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/todaysmoney.ca\/main\/wp-json\/wp\/v2\/tags?post=5532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}