US withholding tax : practical implications of QI and FATCA

著者

• McGill, Ross

書誌事項

US withholding tax : practical implications of QI and FATCA

Ross K. McGill

Palgrave Macmillan, 2013

注記

Includes index

内容説明・目次

内容説明

The US is the world's largest capital market. Its withholding tax system is also the most complex. This book is essential reading for investors and intermediaries trying to comply with US QI and FATCA tax regulations. It guides the reader through these complex regulations with simple and practical insights into how to meet these compliance burdens.

目次

Introduction PART I: THE QI REGULATIONS 1. Principles of Code Chapter 3 2. QI Contracts 3. Documentation 4. Withholding, Depositing and Refunding Tax 5. Information Reporting 6. Control and Oversight 7. Penalties 8. Issues for NQIs PART II: FATCA 9. Moral Outrage and Righteous Indignation 10. Principles of FATCA 11. Simplifying FATCA 12. Identification and Documentation 13. Reporting 14. FATCA Withholding 15. FATCA Accreditation PART III: Related Global Tax Initiatives 16. OECD 17. European Union

「Nielsen BookData」 より

詳細情報

• NII書誌ID(NCID): BB15545367
• ISBN:
  • 9780230364615
• LCCN: 2013044174
• 出版国コード: uk
• タイトル言語コード: eng
• 本文言語コード: eng
• 出版地: Basingstoke
• ページ数/冊数: xiii, 334 p.
• 大きさ: 25 cm
• 分類:
  • LCC : HJ4653.W57
  • DC23 : 343.7305/2424
  • DC : 336.24
• 件名:
  • LCSH : Withholding tax -- United States