Info
Cross-Border Investment Withholding Tax : A Practical Guide for Investors and Intermediaries / / by Ross K. McGill
| Cross-Border Investment Withholding Tax : A Practical Guide for Investors and Intermediaries / / by Ross K. McGill |
| Autore | McGill Ross K |
| Edizione | [2nd ed. 2023.] |
| Pubbl/distr/stampa | Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2023 |
| Descrizione fisica | 1 online resource (405 pages) |
| Disciplina | 336.2422 |
| Collana | Finance and Capital Markets Series |
| Soggetto topico |
Accounting
Finance, Public Business enterprises - Finance Financial Accounting Public Finance Corporate Finance |
| ISBN |
9783031327858
3031327853 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 1. 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. |
| Record Nr. | UNINA-9910731465103321 |
McGill Ross K
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| Cham : , : Springer International Publishing : , : Imprint : Palgrave Macmillan, , 2023 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Qualified Intermediary : Practical Compliance in Cross-Border Income Taxation and Anti-Tax Evasion / / by Ross K. McGill, Kirsty V. Pitkin
| Qualified Intermediary : Practical Compliance in Cross-Border Income Taxation and Anti-Tax Evasion / / by Ross K. McGill, Kirsty V. Pitkin |
| Autore | McGill Ross K |
| Edizione | [1st ed. 2025.] |
| Pubbl/distr/stampa | Cham : , : Springer Nature Switzerland : , : Imprint : Palgrave Macmillan, , 2025 |
| Descrizione fisica | 1 online resource (XXV, 486 p. 72 illus., 9 illus. in color.) |
| Disciplina |
657.46
343.068 |
| Soggetto topico |
Business enterprises - Taxation
Business tax - Law and legislation Accounting Financial services industry Finance - Law and legislation Business Taxation and Tax Law Financial Accounting Financial Services Financial Law |
| ISBN | 3-031-81410-X |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | 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. |
| Record Nr. | UNINA-9910987691303321 |
|
McGill Ross K
|
||
| Cham : , : Springer Nature Switzerland : , : Imprint : Palgrave Macmillan, , 2025 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||