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US withholding taxpractical implicat...

McGill, Ross.

US withholding taxpractical implications of QI and FATCA /

Record Type:	Electronic resources : Monograph/item
Title/Author:	US withholding taxby Ross McGill.
Reminder of title:	practical implications of QI and FATCA /
Author:	McGill, Ross.
Published:	Cham :Springer International Publishing :2019.
Description:	xxx, 412 p. :ill., digital ;24 cm.
Contained By:	Springer eBooks
Subject:	Withholding taxLaw and legislationUnited States.
Online resource:	https://doi.org/10.1007/978-3-030-23085-2
ISBN:	9783030230852$q(electronic bk.)

US withholding taxpractical implications of QI and FATCA /
McGill, Ross.

US withholding taxpractical implications of QI and FATCA /[electronic resource] :by Ross McGill. - 2nd ed. - Cham :Springer International Publishing :2019. - xxx, 412 p. :ill., digital ;24 cm. - Global financial markets. - Global financial markets..

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.

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. These are complex and bilaterally jurisdiction specific as well as of multiple types. Most firms are struggling to understand the concepts and how FATCA rules overlap and are affected by QI rules. The original book on this subject by the author continues to be the only book able to explain these regulations in ways that allow financial institutions to understand their compliance obligations and take practical steps to meet them, by hearing about best practice. This second edition builds on the basic framework of the QI and FATCA frameworks by updating the text to encompass the changes that have occurred since the book's original publication. This edition will also delete material that has become obsolete or was proposed by the IRS originally but never implemented.

ISBN: 9783030230852$q(electronic bk.)

Standard No.: 10.1007/978-3-030-23085-2doiSubjects--Topical Terms:

686084
Withholding tax
--Law and legislation--United States.

LC Class. No.: KF6436 / .M345 2019

Dewey Class. No.: 343.73052424

US withholding taxpractical implications of QI and FATCA /
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505 0 $a 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.
520 $a 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. These are complex and bilaterally jurisdiction specific as well as of multiple types. Most firms are struggling to understand the concepts and how FATCA rules overlap and are affected by QI rules. The original book on this subject by the author continues to be the only book able to explain these regulations in ways that allow financial institutions to understand their compliance obligations and take practical steps to meet them, by hearing about best practice. This second edition builds on the basic framework of the QI and FATCA frameworks by updating the text to encompass the changes that have occurred since the book's original publication. This edition will also delete material that has become obsolete or was proposed by the IRS originally but never implemented.
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