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Cross-Border Investment Withholding Tax A Practical Guide for Investors and Intermediaries

Title
Cross-Border Investment Withholding Tax [electronic resource] : A Practical Guide for Investors and Intermediaries / by Ross K. McGill.
ISBN
9783031327858
Edition
2nd ed. 2023.
Publication
Cham : Springer International Publishing : Imprint: Palgrave Macmillan, 2023.
Physical Description
XXXI, 397 p. 63 illus., 13 illus. in color.
Local Notes
Access is available to the Yale community.
Access and use
Access restricted by licensing agreement.
Summary
This 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. .
Variant and related titles
Springer ENIN.
Other formats
Printed edition:
Printed edition:
Printed edition:
Format
Books / Online
Language
English
Added to Catalog
June 23, 2023
Series
Finance and Capital Markets Series
Finance and Capital Markets Series
Contents
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.
Also listed under
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