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Cross-Border Investment Withholding Tax : A Practical Guide for Investors and Intermediaries

by Ross K. McGill
1. Introduction -- 2. Principles -- 3. Context -- 4. Variability -- 5. The Pace of Change -- 6. Tax Relief at Source -- 7. Quick Refunds -- 8. Standard Refunds -- 9. Reporting -- 10. Governance & Enforcement -- 11. United States of America -- 12. 871(m), 1446(a) and 1446(f) Withholding -- 13. EU Withholding Tax Code of Conduct -- 14. OECD Tax Relief & Compliance Enhancement -- 15. Finland -- 16. FATCA -- 17. AEoI/Common Reporting Standard -- 18. DAC6 -- 19. Tax Fraud -- 20. ISO Standards -- 21. Platforms -- 22. Getting rid of Paper -- 23. Withholding Tax on the Blockchain -- 24. Benchmarking -- 25. Portfolio performance -- 26. Tax is a product, not a task -- 27. Digitisation of tax -- 28. Vendor Dynamics -- 29. Future of tax reclamation -- 30. Conclusions.
Alternative title: Investment withholding tax
Year of publication:
2023 ; 2nd ed. 2023.
Authors: McGill, Ross
Publisher: 2023.: Cham : Springer International Publishing
2023.: Cham : Imprint: Palgrave Macmillan
Subject: Withholding Tax | Cross Border Tax | Financial Regulation | FATCA | Tax Reclamation | Tax Relief at Source | Quick Refund | W-8 | W-9 | Quellensteuer | Withholding tax | Doppelbesteuerung | Double taxation | Außensteuerrecht | Cross-border taxation | Auslandsinvestition | Foreign investment | Unternehmensbesteuerung | Corporate taxation
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Extent:
1 Online-Ressource (XXXI, 397 p. 63 illus., 13 illus. in color.)
Series:
Type of publication: Book / Working Paper
Language: English
ISBN: 978-3-031-32785-8 ; 978-3-031-32784-1 ; 978-3-031-32786-5 ; 978-3-031-32787-2
Other identifiers:
10.1007/978-3-031-32785-8 [DOI]
Source:
ECONIS - Online Catalogue of the ZBW
Persistent link: https://www.econbiz.de/10014294771
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