海外美国人匆匆打听税务建议

US citizens around the world are scrambling for tax advice ahead of a filing deadline, fearful that they may face prosecution after the US government's crackdown on undeclared offshore assets.

世界各地的美国公民正忙于赶在一个申报期限之前打听税务建议，担心在美国政府打击未申报海外资产的行动中，自己可能面对公诉。

Lawyers and tax advisers from London to Hong Kong have had a surge in inquiries from expatriate Americans worried about whether they have correctly declared offshore assets ahead of the September 23 deadline.

从伦敦到香港，向律师和税务顾问咨询的海外美国人激增，他们担心在9月23日最后期限之前，自己是否正确申报了海外资产。

Darlene Hart, chief executive of US Tax & Financial Services, an advisory firm in London and Switzerland, said: “My phone is ringing off the hook.

在伦敦和瑞士开展业务的咨询公司——美国税务及金融服务(US Tax & Financial Services)首席执行官达莉娜·哈特(Darlene Hart)：“我的电话响个不停。

“There is a tremendous amount of interest.”

“人们的兴趣极大。”

She said inquiries had increased 10-fold since the UBS settlement last month.

她表示，自瑞银(UBS)上月与美国政府达成和解协议以来，咨询数量已增加了10倍。

Concerns have been fuelled by the Swiss government's decision to reveal the names of 4,450 wealthy Americans who hold offshore accounts at UBS, the country's biggest bank.

加剧海外美国人担忧的是，瑞士政府决定曝光4450名在该国最大银行瑞银持有海外账户的美国富人的姓名。

The US Internal Revenue Service said that the deal underscored the US government's determination to clamp down on tax evasion.

美国国税局(IRS)表示，这份协议突显美国政府决心打击逃税行为。

A Senate committee has estimated that the parking of assets offshore costs the US$100bn in lost taxes each year.

美国参议院的一个委员会估计，美国人在海外持有资产，使该国每年损失1000亿美元的税收。

New IRS guidelines for individuals with untaxed offshore assets were announced on March 23.

美国国税局在3月23日公布了针对拥有未报税海外资产的个人的新指引。

By coming forward voluntarily, many taxpayers who are not already being investigated by the IRS can cap their liability at six years of back taxes, interest and penalties – and avoid possible criminal prosecution.

尚未被国税局调查的许多纳税人，若主动交代的话，可将自己的缴税责任限制在6年的欠税、利息和罚金，并避免可能的刑事公诉。

Suzanne Reisman, a London-based US private client lawyer, said the IRS deadline was particularly relevant for Americans living in low-tax jurisdictions such as Asia.

常驻伦敦的美国私人客户律师苏珊·赖斯曼(Suzanne Reisman)表示，美国国税局设定的最后期限，对于居住在亚洲等低税收管辖区的美国人尤其相关。

译者/和风