????這條規(guī)定將于明年7月份生效，它要求外國銀行找出并仔細(xì)檢查金額不低于5萬美元（30.675萬元人民幣）的美國客戶賬戶，然后將這些賬戶的情況報(bào)告給美國稅務(wù)部門，或者預(yù)扣30%的分紅、利息等收入并將這筆資金交給美國財(cái)政部。在國外居住和工作的美國人都很討厭這條規(guī)定，它讓簡(jiǎn)單的海外資金操作變得困難了起來。

????加利福尼亞州帕薩迪納市國際稅務(wù)律師菲爾?霍金在游說機(jī)構(gòu)American Citizens Abroad擔(dān)任執(zhí)行董事。該組織設(shè)在日內(nèi)瓦，代表的是在其他國家和地區(qū)居住和工作的美國人?；艚鹬赋觯骸爱?dāng)?shù)劂y行不喜歡和美國人打交道，這讓身在海外的美國人更難正常地生活。”最近他在電子郵件中表示，許多國家和地區(qū)都會(huì)把“需要合法銀行服務(wù)的美國人擋在門外”。

????由此出現(xiàn)了一種新的趨勢(shì)：在不征收遺產(chǎn)稅的國家開展私人生意而且擁有雙重國籍的美國人紛紛放棄他們的美國國籍。

????霍金說：“美國人開始意識(shí)到，就算自己的生意從來不和美國沾邊，它也有可能毀在美國的遺產(chǎn)稅手里?！彼e了個(gè)例子，一個(gè)擁有雙重國籍的人在沙特開了一家建筑公司。由于他是美國公民，如果他想把自己的公司留給子女，就得繳納40%的遺產(chǎn)稅，這同樣會(huì)讓他的子女感到吃驚。

????霍金預(yù)計(jì)：“將有為數(shù)眾多的美國人看到這一點(diǎn)?！保ㄘ?cái)富中文網(wǎng)）

????譯者：Charlie

????The rule, which goes into effect next July, requires foreign banks to identify and scrutinize Americans with accounts containing at least $50,000 and either report those accounts to U.S. tax authorities or withhold 30% of dividends, interest, and other payments and send that money to the U.S. Treasury. The law, widely hated by Americans living and working abroad, has made it tough to do simple financial things abroad.

????"Local banks don't like dealing with Americans, so it makes it harder for Americans abroad to live normal lives," said Phil Hodgen, an international tax lawyer in Pasadena, Calif. Marylouise Serrato, the executive director of American Citizens Abroad, a Geneva-based lobby for expats, said recently in an email that "individuals with legitimate need of banking services will be locked out" of many foreign countries.

????One new trend has emerged: U.S. passport renunciations by dual nationals who build family businesses in other countries that do not have estate taxes.

????"Americans are realizing that their businesses are likely to be torn apart by the U.S. estate tax even if that business never touched the U.S.," Hodgen said, citing as an example a dual citizen who owns a construction company in Saudi Arabia. An owner who wants to pass his company on to his heirs will also sock them with a 40% estate-tax bill, due to his U.S. citizenship.

????"You're going to see tons of people waking up to this," Hodgen said.