Qualified Intermediary : Practical Compliance in Cross-Border Income Taxation and Anti-Tax Evasion

by Ross K. McGill, Kirsty V. Pitkin

Part I Essentials -- Chapter 1 Scope and Purpose -- Chapter 2 History and Context -- Chapter 3 Convergence -- Chapter 4 Legal Bases -- Part II USA -- Chapter 5 Structure -- Chapter 6 Background -- Chapter 7 FATCA -- Chapter 8 Documentation -- Chapter 9 Withholding -- Chapter 10 Depositing -- Chapter 11 Reporting -- Chapter 12 Control and Oversight -- Chapter 13 Enforcement -- Part III OECD -- Chapter 14 Structure -- Chapter 15 Background -- Chapter 16 AEo -- Chapter 17 CRS -- Chapter 18 TRACE -- Chapter 19 BEPS -- Part IV Europe -- Chapter 20 Structure -- Chapter 21 Background and Principles of CMU -- Chapter 22 FAST Directive -- Part V Ireland -- Chapter 23 Irish QI Program -- Chapter 24 QI and AWAs -- Part VI Japan -- Chapter 25 Japanese QFI Program -- Part VIITechnology and Convergence -- Chapter 26 Residency vs Citizenship -- Chapter 27 DLT, NFTs and Smart Contracts -- Part VIII Conclusions -- Chapter 28 Conclusions and Prediction.

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Year of publication:	2025
Authors:	McGill, Ross ; Pitkin, Kirsty V.
Publisher:	2025.: Cham : Springer Nature Switzerland 2025.: Cham : Imprint: Palgrave Macmillan
Subject:	tax convergence \| taxation frameworks \| cross-border tax evasion \| Qualified Intermediary agreement framework \| financial institutions \| Qualified Intermediary and Authorised Withholding Agent (AWA) \| Tax Relief and Compliance Enhancement Framework (TRACE) \| FAST \| the QI Agreement \| Einkommensteuer \| Income tax \| Steuervermeidung \| Tax avoidance \| Steuermoral \| Tax compliance \| Steuerflucht \| Cross-border tax evasion \| Steuerstrafrecht \| Criminal tax law \| Theorie \| Theory \| EU-Staaten \| EU countries

Extent:	1 Online-Ressource (XXV, 486 p. 72 illus., 9 illus. in color.)
Type of publication:	Book / Working Paper
Language:	English
ISBN:	978-3-031-81410-5 ; 978-3-031-81409-9 ; 978-3-031-81411-2 ; 978-3-031-81412-9
Other identifiers:	10.1007/978-3-031-81410-5 [DOI]
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10015330970