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Impact légal de FACTA pour les banques canadiennes

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Dans cette présentation, Marc Lemieux, associé chez FMC discute de l'impact légal de FACTA pour les banques canadiennes

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  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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Impact légal de FACTA pour les banques canadiennes

  1. 1. IMPACT LÉGAL DE FATCA POUR LES BANQUES CANADIENNESPrésenté par : Marc LemieuxMarc.lemieux@fmc-law.com+1 514 878 8806Novembre 2012
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  3. 3. QU’EST-CE QUE FATCA?• Une loi américaine de 2010 visant à prévenir le recours par des contribuables américains à des comptes à l’étranger pour commettre de l’évasion fiscale• FATCA impose une retenue de 30% sur tous les «paiements déductibles» versés aux «institutions financières non- américaines» («IFNA»), à moins que ces IFNA ne concluent une convention («Convention IFNA») avec l’autorité fiscale américaine («IRS»)• Les IFNA qui signent une Convention IFNA sont des «IFNA participantes»; les autres sont des «IFNA non-participantes» 3
  4. 4. LA CONVENTION IFNA• L’IFNA participante s’engage à: – identifier les comptes («Comptes américains») détenus chez l’IFNA participante par des individus américains ou par des entités dont un pourcentage de propriété est détenu par un individu américain («Clients américains») – Rapporter à l’IRS l’information requise relativement aux Comptes américains – Demander aux Clients américains de consentir à la communication de l’information relative à leurs Comptes américains et fermer leurs comptes s’ils n’obtempèrent pas – Effectuer une retenue fiscale («passthru withholding») sur: • les Paiements déductibles à ses Clients américains qui ne consentent pas à communiquer l’information à l’IRS («Clients récalcitrants») • les Paiements déductibles à des IFNA non participantes 4
  5. 5. CLIENTS AMÉRICAINS• Individus américains: – Tout citoyen des États-Unis (dont toute personne née aux Etats-Unis qui réside à l’étranger et qui n’a pas renoncé à sa citoyenneté américaine) – Tout résident légal des États-Unis (dont les titulaires de la carte verte américaine) – Tout résident permanent des États-Unis• Sociétés et autres entités légales dont au moins un individu américain détient 10% ou plus de propriété 5
  6. 6. IFNA• Banques, caisses populaires et autres entités qui acceptent des dépôts• Courtiers, compagnies de fiducies et autres compagnies qui gardent des valeurs mobilières ou en font le commerce• Fonds mutuels, fonds de couverture, fonds d’investissement et autres entités qui investissent dans des valeurs mobilières, des commodités ou des produits dérivés• Certaines compagnies d’assurance qui offrent des contrats d’assurance comportant aussi un investissement 6
  7. 7. PAIEMENTS DÉDUCTIBLES• Tout paiement d’intérêt (incluant tout escompte), dividende, loyer, salaire, prime, rente ou autre revenu, gain ou profit fixe ou déterminable de source américaine• Tout produit de vente ou autre disposition d’un titre de dette ou d’équité 7
  8. 8. TO COMPLY OR NOT TO COMPLY• D’un côté, une IFNA qui aurait l’intention de se conformer pourrait craindre de contrevenir aux lois applicables de son pays• De l’autre, quelle IFNA pourrait se permettre de se désengager des marchés de dette et d’équité américains? 8
  9. 9. CONTRAVENTION AUX LOIS DU CANADA• Article 7(3) de la Loi sur la protection des renseignements personnels et les documents électroniques: – «[…] l’organisation ne peut communiquer de renseignement personnel à l’insu de l’intéressé sans son consentement que dans les cas suivants: […] (c.1) elle est faite à une institution gouvernementale […] qui a demandé à obtenir le renseignement en mentionnant la source de l’autorité légitime étayant son droit de l’obtenir et le fait, selon le cas, […] (ii) que la communication est demandée aux fins du contrîole d’application du droit canadien, provincial ou étranger […]»• Article 448.1 de la Loi sur les banques et le Règlement sur l‘accès aux services bancaires de base• Le contrat bancaire 9
  10. 10. FATCA ET LES CONVENTIONS DE CRÉDIT• Retenue sur l’intérêt et les versements de capital payables par un emprunteur américain à un prêteur (ou un agent) qui est une IFNA non participante• Retenue sur l’intérêt et les versements de capital payables par un emprunteur américain qui est une IFNA participante à un prêteur (ou un agent) qui est une IFNA non participante• Retenue sur le versement par l’agent qui est une IFNA participante de la portion de l’intérêt ou du capital reçu de l’emprunteur à un prêteur qui est une IFNA non participante• Retenue sur le versement par un prêteur qui est une IFNA participante de sa portion d’un tirage à l’agent qui est une IFNA non participante• Clauses d’ajustement fiscal des paiements proposées par le Loan Syndication and Trading Association et le Loan Market Association 10
  11. 11. CONVENTIONS FATCA ENTRE PAYS• Pour encadrer les discussions au sujet des enjeux de conformité, l’IRS a préparé deux modèles de conventions inter-gouvernementales (un réciproque, et l’autre pas)• Aux termes de chacun des modèles: – Les IFNA de pays qui concluent des conventions avec les Etats-Unis (les IFNA partenaires) n’ont plus à conclure des conventions directement avec l’IRS – Elles doivent plutôt rapporter l’information requise par FATCA à l’autorité fiscale de leur pays qui s’engage à la remettre à l’IRS – Les IFNA partenaires sont alors présumées se conformer à FATCA et ne sont pas sujettes à la retenue fiscale de 30% sur les montants de source américaine, et elles n’ont plus à effectuer de retenue sur des montants de source non-américaine payables à des Clients américains ou des IFNA non participantes 11
  12. 12. BANQUES CANADIENNES• Lettre de l’Association des banquiers canadiens à l’IRS (30 avril 2012): – Commentaires détaillés sur les enjeux de conformité que pose FATCA pour les banques canadiennes – Nombreuses recommandations de modifications des exigences de FATCA et report de la date d’entrée en vigueur – «We would also like to acknowledge at the outset at the outset the value of the proposed intergovernmental approach that Treasury’s exploring with several countries that would see FATCA reporting on a tax authority-to-tax authority basis. This is a welcome development and we encourage Treasury to undertake similar processes with other countries, including Canada» 12
  13. 13. La présente présentation contient des exemples dequestions auxquelles risquent de faire face certainesentreprises à l’égard du sujet visé. Si vous êtesconfronté à une situation similaire à celles présentéesici, veuillez demander l’aide d’un professionnel, carchaque situation est unique.
  14. 14. Merci!Marc.lemieux@fmc-law.com +1 514 878 8806 LinkeDIn

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