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Book
US Withholding Tax : Practical Implications of QI and FATCA
Author:
ISBN: 9783030230852 Year: 2019 Publisher: Cham Springer International Publishing Imprint: Palgrave Macmillan,

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Abstract

The US Qualified Intermediary (QI) and Foreign Account Tax Compliance Act (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.


Periodical
Finanzstabilitätsbericht
Author:
ISSN: 18618960 18618979 Year: 2005 Publisher: Frankfurt am Main : Deutsche Bundesbank,

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Keywords

Private finance --- International finance --- Finance --- Economic stabilization --- Finanzwirtschaft. --- Stabilität. --- Finanzsektor. --- Internationaler Finanzmarkt. --- Finanzintermediär. --- Deutschland. --- Welt. --- Finanzmarktkrise. --- Published Yearly --- Periodicals --- Business, Economy and Management --- Finanzsystem --- Finanzwesen --- Öffentliche Finanzen --- Öffentliche Finanzwirtschaft --- Staatsfinanzen --- Staatswirtschaft --- Adjustment, Economic --- Business stabilization --- Economic adjustment --- Stabilization, Economic --- Funding --- Funds --- Deutsche Länder --- Germany --- Heiliges Römisches Reich --- Rheinbund --- Deutscher Bund --- Norddeutscher Bund --- Deutsches Reich --- Deutschland --- BRD --- Federal Republic of Germany --- Republic of Germany --- Allemagne --- Ǧumhūrīyat Almāniyā al-Ittiḥādīya --- Bundesrepublik Deutschland --- Niemcy --- République Fédérale d'Allemagne --- Repubblica Federale di Germania --- Germanija --- Federativnaja Respublika Germanija --- FRG --- Deyizhi-Lianbang-Gongheguo --- Stabilität. --- Finanzintermediär. --- Economic policy --- Economics --- Currency question --- Instabilität --- Finanzwissenschaft --- Finanzverfassung --- Deutsche --- Deutsches Sprachgebiet --- 03.10.1990 --- -Deutsche Länder --- -Private finance --- -Finance --- Economic stabilization. --- Finance. --- Germany. --- Alemania --- Ashkenaz --- Bu̇gd Naĭramdakh German Uls --- Doitsu --- Doitsu Renpō Kyōwakoku --- Federalʹna Respublika Nimechchyny --- FRN --- German Uls --- Germania --- Germanii͡ --- Germanyah --- Gjermani --- Grossdeutsches Reich --- Jirmānīya --- KhBNGU --- Kholboony Bu̇gd Naĭramdakh German Uls --- Nimechchyna --- Repoblika Federalin'i Alemana --- República de Alemania --- República Federal de Alemania --- Republika Federal Alemmana --- Vācij --- Veĭmarskai͡a Respublika --- Weimar Republic --- Weimarer Republik --- Germany (East) --- Germany (West) --- Europe --- -Business, Economy and Management --- -Alemania --- Germanii︠a︡ --- Vācijā --- Veĭmarskai︠a︡ Respublika --- Bu̇gd Naĭramdakh German Uls --- Deguo --- Doitsu Renpō Kyōwakoku --- Federalʹna Respublika Nimechchyny --- Gėrman --- Germanii︠a︡ --- Jirmānīya --- Kholboony Bu̇gd Naĭramdakh German Uls --- República de Alemania --- República Federal de Alemania --- Vācijā --- Veĭmarskai︠a︡ Respublika --- Instabilität --- Öffentliche Finanzen --- Öffentliche Finanzwirtschaft --- Gėrman

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