LEADER 01444nam 22004573 450 001 9910807339303321 005 20221224060544.0 010 $a9781925266443$b(electronic bk.) 010 $z9781743362921 035 $a(MiAaPQ)EBC6426245 035 $a(Au-PeEL)EBL6426245 035 $a(CKB)25794052100041 035 $a(OCoLC)1352059832 035 $a(EXLCZ)9925794052100041 100 $a20221224d2016 uy 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aClothBound $eIconic Fabric Designs; Stories of a Handmade Process 205 $a1st ed. 210 1$aSydney :$cMurdoch Books Pty Limited,$d2016. 210 4$dİ2015. 215 $a1 online resource (320 pages) 311 08$aPrint version: Paterson, Julie ClothBound Sydney : Murdoch Books Pty Limited,c2016 9781743362921 330 $aA richly illustrated glimpse into the life of an artist whose timeless fabric designs grace home furnishings the world over. 606 $aTextile design 606 $aTextile printing 606 $aTextile fabrics 615 0$aTextile design. 615 0$aTextile printing. 615 0$aTextile fabrics. 676 $a677.022 700 $aPaterson$b Julie$01645296 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 912 $a9910807339303321 996 $aClothBound$93991663 997 $aUNINA LEADER 05439nam 22006375 450 001 9910987691303321 005 20250315214521.0 010 $a3-031-81410-X 024 7 $a10.1007/978-3-031-81410-5 035 $a(CKB)37916648500041 035 $a(DE-He213)978-3-031-81410-5 035 $a(MiAaPQ)EBC31960093 035 $a(Au-PeEL)EBL31960093 035 $a(EXLCZ)9937916648500041 100 $a20250315d2025 u| 0 101 0 $aeng 135 $aur||||||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aQualified Intermediary $ePractical Compliance in Cross-Border Income Taxation and Anti-Tax Evasion /$fby Ross K. McGill, Kirsty V. Pitkin 205 $a1st ed. 2025. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Palgrave Macmillan,$d2025. 215 $a1 online resource (XXV, 486 p. 72 illus., 9 illus. in color.) 311 08$a3-031-81409-6 327 $aPart 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. 330 $aMultiple jurisdictions have been and continue to converge their taxation frameworks to eradicate cross-border tax evasion and establish common principles under which non- resident financial institutions can become withholding agents for non-resident investors and establish rules to prevent and detect cross-border tax evasion. The US began this convergence with its Qualified Intermediary agreement framework in 2001 with Revenue Procedure 2000-12 (the ?QI Agreement?). Ireland followed the US model with its Qualified Intermediary and Authorised Withholding Agent (?AWA?) program and Japan has adopted a Qualified Foreign Intermediary (?QFI?) system. More recently, in 2023 the European Commission proposed a new Directive for standardisation and simplification of cross-border withholding tax across 27 Member States (?FASTER?). Once agreed upon, the Directive is expected to go into force on January 1, 2030. All these frameworks have a commonality of purpose and, in many cases, commonality of implementation principles. Differences lie in the practical implementation of these frameworks by financial institutions who may have to adopt different procedures and policies depending on the nature and residency of their clients and the markets in which they choose to invest. This book will be of interest to financial services professionals and institutional investors, including custodians and brokers. 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). Founder of TConsult, McGill is the Chairman of the Board and former Chief Executive of TConsult. 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. Kirsty V. Pitkin joined TConsult in 2004 and was appointed CEO in 2018. She also coordinates work with regtech and fintech partners developing compliance software. Kirsty is passionate about communicating in simple, accessible language that everyone can understand. 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