US Withholding Tax [electronic resource] : Practical Implications of QI and FATCA /
McGill, R.author.
The US is the world's largest capital market. Its withholding tax system is also the most complex. This book is essential reading for investors and intermediaries trying to comply with US QI and FATCA tax regulations. It guides the reader through these complex regulations with simple and practical insights into how to meet these compliance burdens.
Cover; Half-Title; Title; Copyright; Contents; List of Figures; Preface; Acknowledgements; Disclaimer; List of Abbreviations and Acronyms; Useful or Related Web Sites; Introduction; Part I The QI Regulations; 1 Principles of Code Chapter 3; 2 Contracts - The QI Agreement; 3 Documentation; 4 Withholding and Depositing Tax; 5 Information Reporting and Tax Returns; 6 Control and Oversight; 7 Penalties; 8 Issues for Non-Qualified Intermediaries; Part II FATCA; Introduction; 9 Moral Outrage and Righteous Indignation; 10 Principles of FATCA; 11 Simplifying FATCA; 12 Identification and Documentation
13 Reporting14 FATCA Withholding; 15 Technology and Risk in FATCA; Part III Related Global Tax Initiatives; Introduction; 16 OECD TRACE IP; 17 European Union; Appendix 1 The QI Agreement; Appendix 2 IGA Model 2; Appendix 3 Template AI Agreement (TRACE IP); Notes; Index
Includes index.
The US is the world's largest capital market. Its withholding tax system is also the most complex. This book is essential reading for investors and intermediaries trying to comply with US QI and FATCA tax regulations. It guides the reader through these complex regulations with simple and practical insights into how to meet these compliance burdens.
Business enterprises-Finance.
Risk management.
Accounting.
Finance.
Bookkeeping .
Economic policy.
Business Finance.
Risk Management.
Financial Accounting.
Finance, general.
Accounting/Auditing.
Economic Policy.