McGill US Withholding Tax
2. Auflage 2019
ISBN: 978-3-030-23085-2
Verlag: Springer International Publishing
Format: PDF
Kopierschutz: 1 - PDF Watermark
Practical Implications of QI and FATCA
E-Book, Englisch, 412 Seiten
Reihe: Economics and Finance
ISBN: 978-3-030-23085-2
Verlag: Springer International Publishing
Format: PDF
Kopierschutz: 1 - PDF Watermark
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.
Zielgruppe
Professional/practitioner
Autoren/Hrsg.
Weitere Infos & Material
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.