肥咖條款

肥咖條款

Chinese

		phonetic	phonetic	term; condition; clause term; condition; clause; provision; item
trad. (肥咖條款)		肥	咖	條款
simp. (肥咖条款)		肥	咖	条款

Pronunciation

• Mandarin

  (Pinyin): féi kā tiáokuǎn

  (Zhuyin): ㄈㄟˊ ㄎㄚ ㄊㄧㄠˊ ㄎㄨㄢˇ

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• Mandarin
  • (Standard Chinese)⁺
    • Hanyu Pinyin: féi kā tiáokuǎn
    • Zhuyin: ㄈㄟˊ ㄎㄚ ㄊㄧㄠˊ ㄎㄨㄢˇ
    • Tongyong Pinyin: féi ka tiáokuǎn
    • Wade–Giles: fei² kʻa¹ tʻiao²-kʻuan³
    • Yale: féi kā tyáu-kwǎn
    • Gwoyeu Romatzyh: feir ka tyaukoan
    • Palladius: фэй ка тяокуань (fɛj ka tjaokuanʹ)
    • Sinological IPA ^(key): /feɪ̯³⁵ kʰä⁵⁵ tʰjɑʊ̯³⁵ kʰwän²¹⁴⁻²¹⁽⁴⁾/

Proper noun

肥咖條款

1. (informal, law, chiefly Taiwan) the Foreign Account Tax Compliance Act of the United States
   • 2020 March 30, Commercial Times, 新版肥咖來了 銀行狂查海外投資人 (New FATCA is coming, Banks are Investigating Foreign Investors Crazily)‎:

     為符合新版肥咖條款共同申報準則，台灣今年9月將與日本、澳洲交換銀行客戶資料，國內金融機構已持續要求開戶客戶需要提報國籍資料。 [MSC, trad.]
     为符合新版肥咖条款共同申报准则，台湾今年9月将与日本、澳洲交换银行客户资料，国内金融机构已持续要求开户客户需要提报国籍资料。 [MSC, simp.]

     Wèi fúhé xīnbǎn féikātiáokuǎn gòngtóng shēnbào zhǔnzé, táiwān jīnnián 9yuè jiāng yǔ rìběn, àozhōu jiāohuàn yínxíng kèhù zīliào, guónèi jīnróng jīgòu yǐ chíxù yàoqiú kāihù kèhù xūyào tí bào guójí zīliào. [Pinyin]

     To fulfill the Common Reporting Standard of the newly revised FATCA, Taiwan will exchange bank customer data with Japan and Australia in this year's September. Domestic financial institutions have continuously required customers who wish to open bank accounts to submit nationality information.