Coverart for item
The Resource US withholding tax : practical implications of QI and FATCA

US withholding tax : practical implications of QI and FATCA

Label
US withholding tax : practical implications of QI and FATCA
Title
US withholding tax : practical implications of QI and FATCA
Creator
Subject
Language
eng
Summary
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)
http://library.link/vocab/creatorName
McGill, R
Geographic coverage
  • International
  • North America
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Global financial markets
http://library.link/vocab/subjectName
  • withholding tax
  • qualified intermediary
  • due diligence
  • penalties
  • FATCA
  • IGA
  • tax evasion
  • anti-avoidance
  • tax compliance
  • Common Reporting Standard
  • exchange of information
Label
US withholding tax : practical implications of QI and FATCA
Instantiates
Publication
Edition
2nd ed.
Extent
xxx, 412 p.
Isbn
9783030230845
Label
US withholding tax : practical implications of QI and FATCA
Publication
Edition
2nd ed.
Extent
xxx, 412 p.
Isbn
9783030230845

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...