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.

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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