Téléchargez le livre : Qualified Intermediary

Qualified Intermediary

Practical Compliance in Cross-Border Income Taxation and Anti-Tax Evasion de

,

Éditeur :

Palgrave Macmillan


Paru le : 2025-03-15

eBook Téléchargement , DRM LCP 🛈 DRM Adobe 🛈
Lecture en ligne (streaming)
94,94 €
Téléchargement immédiat
Dès validation de votre commande
Image Louise Reader présentation

Louise Reader

Lisez ce titre sur l'application Louise Reader.

badge apple Application Louise Reader
badge Android Application Louise Reader
Description

Multiple jurisdictions have been and continue to converge their taxation frameworks to eradicate cross-border tax evasion and establish common principles under which non- resident financial institutions can become withholding agents for non-resident investors and establish rules to prevent and detect cross-border tax evasion.
The US began this convergence with its Qualified Intermediary agreement framework in 2001 with Revenue Procedure 2000-12 (the “QI Agreement”). Ireland followed the US model with its Qualified Intermediary and Authorised Withholding Agent (“AWA”) program and Japan has adopted a Qualified Foreign Intermediary (“QFI”) system. More recently, in 2023 the European Commission proposed a new Directive for standardisation and simplification of cross-border withholding tax across 27 Member States (“FASTER”). Once agreed upon, the Directive is expected to go into force on January 1, 2030.
All these frameworks have a commonality of purpose and, in many cases, commonality of implementation principles. Differences lie in the practical implementation of these frameworks by financial institutions who may have to adopt different procedures and policies depending on the nature and residency of their clients and the markets in which they choose to invest. This book will  be of interest to financial services professionals and institutional investors, including custodians and brokers.
Pages
486 pages
Collection
n.c
Parution
2025-03-15
Marque
Palgrave Macmillan
EAN papier
9783031814099
EAN PDF
9783031814105
Informations sur l'ebook
Nombre pages copiables
4
Nombre pages imprimables
48
Taille du fichier
8131 Ko
Prix
94,94 €
EAN EPUB
9783031814105
Informations sur l'ebook
Nombre pages copiables
4
Nombre pages imprimables
48
Taille du fichier
9165 Ko
Prix
94,94 €

Suggestions personnalisées