LEADER 04018nam 22006135 450 001 9910731465103321 005 20230612160139.0 010 $a3-031-32785-3 024 7 $a10.1007/978-3-031-32785-8 035 $a(MiAaPQ)EBC30592758 035 $a(Au-PeEL)EBL30592758 035 $a(OCoLC)1382695488 035 $a(DE-He213)978-3-031-32785-8 035 $a(CKB)26938284100041 035 $a(EXLCZ)9926938284100041 100 $a20230612d2023 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aCross-Border Investment Withholding Tax $eA Practical Guide for Investors and Intermediaries /$fby Ross K. McGill 205 $a2nd ed. 2023. 210 1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Macmillan,$d2023. 215 $a1 online resource (405 pages) 225 1 $aFinance and Capital Markets Series 311 08$aPrint version: McGill, Ross K. Cross-Border Investment Withholding Tax Cham : Springer International Publishing AG,c2023 9783031327841 327 $a1. 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. 330 $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 $200 billion of withholding tax lost by investors annually is due to lack of awareness and not asking the right questions of their brokers and custodian banks. Financial institutions are also increasingly being held to a higher standard by investors for provision of withholding tax services because of the impact it can have on portfolio performance. This book seeks to raise awareness of the issues and provide more detail about how the system works and what challenges and changes readers should expect in the future. Ross K. McGill is a well-known author of nine books on international withholding tax and associated regulation as well as anti-tax evasion frameworks (GATCA). McGill sits on several international tax related committees including ISO20022 Securities Evaluation Group. He was an Expert Witness to the European Commission FISCO Group in 2012 and a member of, and editor of, the European Commission Tax Barriers Business Advisory Group Report on in 2013. . 410 0$aFinance and Capital Markets Series 606 $aAccounting 606 $aFinance, Public 606 $aBusiness enterprises?Finance 606 $aFinancial Accounting 606 $aAccounting 606 $aPublic Finance 606 $aCorporate Finance 615 0$aAccounting. 615 0$aFinance, Public. 615 0$aBusiness enterprises?Finance. 615 14$aFinancial Accounting. 615 24$aAccounting. 615 24$aPublic Finance. 615 24$aCorporate Finance. 676 $a336.2422 676 $a336.2422 700 $aMcGill$b Ross K$01369118 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910731465103321 996 $aCross-Border Investment Withholding Tax$93395213 997 $aUNINA