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001469704 001__ 1469704
001469704 003__ OCoLC
001469704 005__ 20230803003343.0
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001469704 019__ $$a1382695488
001469704 020__ $$a9783031327858$$q(electronic bk.)
001469704 020__ $$a3031327853$$q(electronic bk.)
001469704 020__ $$z9783031327841
001469704 020__ $$z3031327845
001469704 0247_ $$a10.1007/978-3-031-32785-8$$2doi
001469704 035__ $$aSP(OCoLC)1382526149
001469704 040__ $$aYDX$$beng$$erda$$epn$$cYDX$$dGW5XE$$dEBLCP$$dUKMGB$$dOCLCF
001469704 043__ $$an-us---
001469704 049__ $$aISEA
001469704 050_4 $$aHJ4653.A3
001469704 08204 $$a336.24/2$$223/eng/20230622
001469704 1001_ $$aMcGill, Ross,$$d1955-$$eauthor.
001469704 24510 $$aCross-border investment withholding tax :$$ba practical guide for investors and intermediaries /$$cRoss K. McGill.
001469704 250__ $$aSecond edition.
001469704 264_1 $$aCham :$$bPalgrave Macmillan,$$c[2023]
001469704 264_4 $$c©2023
001469704 300__ $$a1 online resource
001469704 336__ $$atext$$btxt$$2rdacontent
001469704 337__ $$acomputer$$bc$$2rdamedia
001469704 338__ $$aonline resource$$bcr$$2rdacarrier
001469704 4901_ $$aFinance and capital markets series
001469704 504__ $$aIncludes bibliographical references and index.
001469704 5050_ $$aIntro -- Foreword -- Preface to the Second Edition -- Acknowledgements -- About This Book -- Contents -- About the Author -- Abbreviations -- List of Exhibits -- Part I Essentials -- 1 Introduction -- 2 Principles -- Double Tax Principle -- Jurisdictional Principle -- Transparency Principle -- Process and Procedure Principles -- Automation Principles -- Principle of Interests -- Issuers -- Intermediaries -- Advisors -- Vendors -- Investors -- Tax Administrations -- 3 Context -- Materiality -- Commercial -- Geopolitical -- Technology -- Why Should We Care? -- Non-Treaty Based Entitlements
001469704 5058_ $$aProcess and Procedure -- Documentation and Forms -- Proof of Income -- Corporate Governance -- 4 Variability -- Documentation -- Relationship -- Treaty -- Status -- Residency -- Authority -- Validity -- Statutes of Limitation -- Year of Income -- Types of Income -- Pro Rata Temporis -- Original Issue Discount (OID) -- Forms -- Recovery Time -- Tax Information Reporting and Audit Oversight -- 5 The Pace of Change -- Part II Operational Models -- 6 Tax Relief at Source -- 7 Quick Refunds -- 8 Standard Refunds -- ECJ Claims -- Beneficial Owners -- Financial Instruments -- The Role of Sub-Custodians
001469704 5058_ $$aThe Role of Investors -- Certifying Residency -- Responsibility for Accuracy -- Service Level Agreements -- The Role of Tax Authorities -- Proof of Tax Residency -- Sources of Reclaim Forms -- Receipt and Assessment of Reclaims -- Proof of Identity -- Proof of Sufferance of Double Tax -- Powers of Attorney -- Benchmarking -- Validity -- Establishing Validity -- Calculating Value -- Filling in Forms -- Getting Local Tax Authority Approval -- Filing to Foreign Tax Authorities -- The Role of Sub Custodians -- Chasing for Payment -- Refund Payments -- Crediting Client Accounts -- 9 Reporting
001469704 5058_ $$a10 Governance and Enforcement -- Part III Practical Implementations -- 11 United States of America -- Documentation -- Withholding -- Deposits -- Reporting -- NQIs -- Governance -- 12 871(m), 1446(a) and 1446(f) Withholding -- 871(m) -- CEDEARs -- 1446(a) and 1446(f) -- Operating Model Options -- Withholding QI -- Non-Withholding QI -- 13 EU Withholding Tax Code of Conduct -- The Code of Conduct -- 14 OECD Tax Relief and Compliance Enhancement -- 15 Finland -- Part IV Impacts of Tax Evasion and Fraud -- 16 FATCA -- 17 AEoI/Common Reporting Standard -- 18 DAC6 -- Causes -- Purpose
001469704 5058_ $$aIntermediaries -- Legal Professional Privilege -- Hallmarks -- Framework -- 19 Tax Fraud -- Denmark -- Germany -- Part V Technology -- 20 ISO Standards -- ISO15022 & ISO20022 -- XBRL -- 21 Platforms -- ESP® -- MIDAS® -- Tax Compliance Toolkit™ -- Investor Self Declarations™ -- Adroit™ -- 22 Getting Rid of Paper -- Cost -- 23 Withholding Tax on the Blockchain -- Part VI Performance -- 24 Benchmarking -- Eurobonds -- Process Efficiency -- Risk Management Benchmarks -- Proportion of Fails (PF) -- Age Debt Performance (ADP) -- Fit (F) -- Statute Risk (SR) -- RAS Efficient (RAS) -- PoA Index
001469704 506__ $$aAccess limited to authorized users.
001469704 520__ $$aThis book provides a clear and concise explanation of withholding tax and how to leverage best practice to generate improved investment performance. It gives practical guidance to financial service firms and investors to help them understand the issues involved, trends and practicalities of maximizing returns on investment. Most of the $200 billion of withholding tax lost by investors annually is due to lack of awareness and not asking the right questions of their brokers and custodian banks. Financial institutions are also increasingly being held to a higher standard by investors for provision of withholding tax services because of the impact it can have on portfolio performance. This book seeks to raise awareness of the issues and provide more detail about how the system works and what challenges and changes readers should expect in the future. Ross K. McGill is a well-known author of nine books on international withholding tax and associated regulation as well as anti-tax evasion frameworks (GATCA). McGill sits on several international tax related committees including ISO20022 Securities Evaluation Group. He was an Expert Witness to the European Commission FISCO Group in 2012 and a member of, and editor of, the European Commission Tax Barriers Business Advisory Group Report on in 2013. .
001469704 588__ $$aOnline resource; title from PDF title page (SpringerLink, viewed June 22, 2023).
001469704 650_0 $$aInvestments$$xTaxation$$zUnited States.
001469704 650_0 $$aWithholding tax$$zUnited States.
001469704 650_0 $$aPortfolio management$$zUnited States.
001469704 655_0 $$aElectronic books.
001469704 77608 $$iPrint version: $$z3031327845$$z9783031327841$$w(OCoLC)1375550377
001469704 830_0 $$aFinance and capital markets.
001469704 852__ $$bebk
001469704 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-32785-8$$zOnline Access$$91397441.1
001469704 909CO $$ooai:library.usi.edu:1469704$$pGLOBAL_SET
001469704 980__ $$aBIB
001469704 980__ $$aEBOOK
001469704 982__ $$aEbook
001469704 983__ $$aOnline
001469704 994__ $$a92$$bISE