Synopses & Reviews
Synopsis
IntroductionPart I: The QI Regulations1. Principles of Code Chapter 3 2. Contracts - The QI Agreement - with Commentary 3. Documentation.4. Withholding and Depositing Tax 5. Information Reporting & Tax Returns6. Control and Oversight7. Penalties8. Issues for Non Qualified Intermediaries Part II: FATCA9. 871(m) and QDD 10. An Introduction to FATCA 11. Principles of FATCA12. Due Diligence13. Simplifying FATCA 14. FATCA Withholding 15. ReportingPart III: Related Global Tax Initiatives 16. International Context17. Conclusions18. Appendices
Synopsis
Explains U.S. QI and FATCA regulations in ways that allow financial institutions to understand their compliance obligations and take practical steps to meet them
Builds on the basic framework of the QI and FATCA and provides updates over the last 5 yearsIncludes two new chapters on AEoI/CRS and BEPS