US Withholding Tax Practical Implications of QI and FATCA /

• Main Author: McGill, Ross (Author, http://id.loc.gov/vocabulary/relators/aut)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2019.
• Edition: 2nd ed. 2019.
• Series: Global Financial Markets
• Subjects: Accounting.; Business enterprises-Finance.; Bookkeeping .; Economic policy.; Financial Accounting.; Business Finance.; Accounting/Auditing.; Economic Policy.

The US QI and FATCA regulations came into being in 2001 and 2010 respectively. They remain today the most challenging cross border tax regulations for financial institutions to comply with and operationalise. There is an increasing trend for financial institutions to become QIs while at the same tim...