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US Withholding Tax: Practical Implications of QI and FATCA (Global Financial Markets) 🔍
Ross McGill Springer International Publishing : Imprint : Palgrave Macmillan, Global Financial Markets, 2nd edition 2019, Cham, 2019
英语 [en] · PDF · 0.3MB · 2019 · 📘 非小说类图书 · 🚀/lgli/lgrs/nexusstc/scihub/zlib · Save
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 book’s original publication. This edition will also delete material that has become obsolete or was proposed by the IRS originally but never implemented.
备用文件名
lgrsnf/N:\!genesis_\0day\new030220\springer\10.1007%2F978-3-030-23085-2.pdf
备用文件名
nexusstc/US Withholding Tax: Practical Implications of QI and FATCA/0e86e5f1e4ee9ef91425dc542544c588.pdf
备用文件名
scihub/10.1007/978-3-030-23085-2.pdf
备用文件名
zlib/Society, Politics & Philosophy/Social Sciences/Ross McGill/US Withholding Tax: Practical Implications of QI and FATCA_5398911.pdf
备选作者
McGill, Ross
备用出版商
Palgrave Macmillan Springer [Distributor
备用出版商
Springer Nature Switzerland AG
备用版本
Global financial markets (Houndmills, Basingstoke, England), Second edition, Cham, Switzerland, 2019
备用版本
Global Financial Markets Ser, 2nd ed, New York : Berlin, Sept. 2019
备用版本
Springer Nature, Cham, 2019
备用版本
2nd ed. 2019, 2019-09-20
备用版本
Switzerland, Switzerland
备用版本
Sep 20, 2019
备用版本
2, 20190910
元数据中的注释
sm77142409
元数据中的注释
{"edition":"2nd ed. 2019","isbns":["3030230848","3030230856","9783030230845","9783030230852"],"publisher":"Palgrave Macmillan","series":"Global Financial Markets","source":"libgen_rs"}
元数据中的注释
Source title: US Withholding Tax: Practical Implications of QI and FATCA (Global Financial Markets)
备用描述
Front Matter ....Pages i-xxx
Front Matter ....Pages 1-1
Principles of IRC Code Chapter 3 (Ross McGill)....Pages 3-22
Contracts: The QI Agreement—With Commentary (Ross McGill)....Pages 23-37
Documentation (Ross McGill)....Pages 39-62
Withholding and Depositing Tax (Ross McGill)....Pages 63-77
Information Reporting and Tax Returns (Ross McGill)....Pages 79-99
Control and Oversight (Ross McGill)....Pages 101-117
Penalties (Ross McGill)....Pages 119-125
Issues for Non-qualified Intermediaries (Ross McGill)....Pages 127-144
871(m) and QDD (Ross McGill)....Pages 145-154
Front Matter ....Pages 155-155
An Introduction to FATCA (Ross McGill)....Pages 157-163
Principles of FATCA (Ross McGill)....Pages 165-182
Due Diligence (Ross McGill)....Pages 183-197
Simplifying FATCA (Ross McGill)....Pages 199-216
FATCA Withholding (Ross McGill)....Pages 217-222
Reporting (Ross McGill)....Pages 223-229
Front Matter ....Pages 231-231
International Context (Ross McGill)....Pages 233-257
Conclusions (Ross McGill)....Pages 259-272
Further Reading (Ross McGill)....Pages 273-405
Back Matter ....Pages 407-412
备用描述
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.
Erscheinungsdatum: 20.09.2019
备用描述
This book explains US qualified intermediary (QI) and Foreign Account Tax Compliance Act (FATCA) regulations in ways that allow financial institutions to understand their compliance obligations and take practical steps to meet them. It builds on the basic framework of the QI and FATCA and provides updates over the last 5 years. 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 (IGAs)
开源日期
2019-09-17
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