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Titlebook: US Withholding Tax; Practical Implicatio Ross McGill Book 2019Latest edition The Editor(s) (if applicable) and The Author(s), under exclusi

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發(fā)表于 2025-3-21 16:40:13 | 只看該作者 |倒序瀏覽 |閱讀模式
書目名稱US Withholding Tax
副標(biāo)題Practical Implicatio
編輯Ross McGill
視頻videohttp://file.papertrans.cn/941/940151/940151.mp4
概述Explains U.S. QI and FATCA regulations in ways that allow financial institutions to understand their compliance obligations and take practical steps to meet them.Builds on the basic framework of the Q
叢書名稱Global Financial Markets
圖書封面Titlebook: US Withholding Tax; Practical Implicatio Ross McGill Book 2019Latest edition The Editor(s) (if applicable) and The Author(s), under exclusi
描述The US QI and FATCA regulations came into being in 2001 and 2010 respectively. They remain today the most challenging cross border tax regulations for financial institutions to comply with and operationalise. There is an increasing trend for financial institutions to become QIs while at the same time, the rules of the QI program become more complex and onerous. Equally, most NQIs have little idea that they are subject to these extra-territorial regulations. The US FATCA anti-tax evasion framework has also evolved through the development of intergovernmental agreements. These are complex and bilaterally jurisdiction specific as well as of multiple types. Most firms are struggling to understand the concepts and how FATCA rules overlap and are affected by QI rules. The original book on this subject by the author continues to be the only book able to explain these regulations in ways that allow financial institutions to understand their compliance obligations and take practical steps to meet them, by hearing about best practice...This second edition builds on the basic framework of the QI and FATCA frameworks by updating the text to encompass the changes that have occurred since the bo
出版日期Book 2019Latest edition
關(guān)鍵詞capital; compliance; European Union (EU); Tax Treaties; QI Regulations; FATCA; Global Tax Initiatives; QI A
版次2
doihttps://doi.org/10.1007/978-3-030-23085-2
isbn_softcover978-3-030-23087-6
isbn_ebook978-3-030-23085-2Series ISSN 2946-3831 Series E-ISSN 2946-384X
issn_series 2946-3831
copyrightThe Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerl
The information of publication is updating

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沙發(fā)
發(fā)表于 2025-3-21 23:07:26 | 只看該作者
板凳
發(fā)表于 2025-3-22 00:46:41 | 只看該作者
Documentatione. In my experience, those firms that either do not understand the documentary requirements of the regulations or choose to try to get around them with commercial expediencies generally fail not only evidential requirements but also withholding and reporting obligations.
地板
發(fā)表于 2025-3-22 04:34:49 | 只看該作者
5#
發(fā)表于 2025-3-22 09:31:36 | 只看該作者
Control and Oversighte previous QI Agreement, this was achieved by means of an independent Agreed Upon Procedure (AUP). However, while retaining many key aspects of the AUP, this model was replaced in 2017 with a more robust and wide-ranging system.
6#
發(fā)表于 2025-3-22 15:04:56 | 只看該作者
Penaltiesor’ to compliance. Unlike many other jurisdictions, I have not seen the Internal Revenue Service (IRS) publicly announce the application of penalties, which would serve as an additional deterrent in the form of reputational damage.
7#
發(fā)表于 2025-3-22 18:29:15 | 只看該作者
Issues for Non-qualified Intermediariesualified intermediaries (QIs); every other financial institution is an NQI. NQIs are also deemed by the US to be facilitators of tax evasion, which means that they are more rigorous disclosure obligations and risk of higher penalties for non-compliance. This chapter explains the most common issues faced by NQIs and also by QIs with NQI clients.
8#
發(fā)表于 2025-3-22 23:08:59 | 只看該作者
Principles of IRC Code Chapter 3In this chapter, I will look at the overarching principles of Code Chapter 3. Later chapters will deal with the granular aspects of meeting these regulatory obligations.
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發(fā)表于 2025-3-23 02:37:45 | 只看該作者
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