US Withholding Tax: Practical Implications of QI and FATCA

2013
ISBN: 978-0-230-36461-5
Verlag: Springer Us

Buch, Englisch, 334 Seiten, Book, Format (B × H): 161 mm x 241 mm, Gewicht: 676 g

Reihe: Global Financial Markets

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.

Zielgruppe

Research

Autoren/Hrsg.

McGill, R.

Fachgebiete

• Rechtswissenschaften Ausländisches Recht Common Law (UK, USA, Australien u.a.)
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Steuerwesen
• Wirtschaftswissenschaften Volkswirtschaftslehre Wirtschaftspolitik, politische Ökonomie
• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht

Inhaltsverzeichnis

Introduction PART I: THE QI REGULATIONS 1. Principles of Code Chapter 3 2. QI Contracts 3. Documentation 4. Withholding, Depositing and Refunding Tax 5. Information Reporting 6. Control and Oversight 7. Penalties 8. Issues for NQIs PART II: FATCA 9. Moral Outrage and Righteous Indignation 10. Principles of FATCA 11. Simplifying FATCA 12. Identification and Documentation 13. Reporting 14. FATCA Withholding 15. FATCA Accreditation PART III: Related Global Tax Initiatives 16. OECD 17. European Union

Über Autor(innen)

ROSS MCGILL is a well-known industry subject matter expert on US withholding tax and regulatory compliance. He sits on many industry bodies, international committees and associations and has worked with many of the world's largest financial institutions to support their operational compliance.