Ross Mcgill: US Withholding Tax | Taschenbuch

Cover: 9783030230876 | US Withholding Tax | Practical Implications of QI and FATCA | Mcgill

Rückseite: 9783030230876 | US Withholding Tax | Practical Implications of QI and FATCA | Mcgill

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Sprache: Englisch

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Beschreibung

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 QI and FATCA and provides updates over the last 5 years

Includes two new chapters on AEoI/CRS and BEPS

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 QI and FATCA and provides updates over the last 5 years

Includes two new chapters on AEoI/CRS and BEPS

Über den Autor

Ross McGill is a well-known author of nine books on international withholding tax and associated regulation as well as anti-tax evasion frameworks (GATCA). McGill sits on several international tax related committees including ISO20022 Securities Evaluation Group. He was an Expert Witness to the European Commission FISCO Group in 2012 and a member of, and editor of, the European Commission Tax Barriers Business Advisory Group Report on in 2013. He has been nominated by multiple financial institutions on two occasions for membership of the US ETAAC and IRPAC tax committees. McGill is Chairman of TConsult Ltd, a specialist consultancy with clients in 15 countries, specialising in providing operational opinion on regulatory compliance to QI, FATCA, AEoI, CRS, MiFID II, GDPR and BEPS amongst others. McGill speaks regularly at conferences including The Network Forum events in Asia, Europe and Africa and has written numerous thought leadership articles for Tax Notes International, theInternational Bureau of Fiscal Documentation (IBFD) amongst others.

Zusammenfassung

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 QI and FATCA and provides updates over the last 5 years

Includes two new chapters on AEoI/CRS and BEPS

Inhaltsverzeichnis

Introduction.- Part I The QI Regulations.- 1. Principles of IRC Code Chapter 3 - 2. Contracts: The QI Agreement-With Commentary.- 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.- 9. 871(m) and QDD.- PART II FATCA.- 10. An Introduction to FATCA.- 11. Principles of FATCA.- 12. Due Diligence.- 13. Simplifying FATCA.- 14. FATCA Withholding.- 15. Reporting.- PART III: Related Global Tax Initiatives.- 16. International Context.- 17. Conclusions.- 18. Further Reading.

Details

Erscheinungsjahr:	2020
Fachbereich:	Betriebswirtschaft
Genre:	Recht , Sozialwissenschaften , Wirtschaft
Rubrik:	Recht & Wirtschaft
Medium:	Taschenbuch
Reihe:	Global Financial Markets
Inhalt:	xxx 412 S. 44 s/w Illustr. 6 farbige Illustr. 412 p. 50 illus. 6 illus. in color.
ISBN-13:	9783030230876
ISBN-10:	3030230872
Sprache:	Englisch
Einband:	Kartoniert / Broschiert
Autor:	Mcgill, Ross
Auflage:	Second Edition 2019
Hersteller:	Springer Springer International Publishing AG Global Financial Markets
Verantwortliche Person für die EU:	Springer Verlag GmbH, Tiergartenstr. 17, D-69121 Heidelberg, juergen.hartmann@springer.com
Maße:	235 x 155 x 24 mm
Von/Mit:	Ross Mcgill
Erscheinungsdatum:	20.09.2020
Gewicht:	0,668 kg