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دانلود کتاب Cross-Border Investment Withholding Tax: A Practical Guide for Investors and Intermediaries
دانلود کتاب مالیات کسر سرمایه گذاری فرامرزی: راهنمای عملی برای سرمایه گذاران و واسطه ها
مشخصات کتاب
Cross-Border Investment Withholding Tax: A Practical Guide for Investors and Intermediaries
ویرایش: [2 ed.]
نویسندگان: Ross K. McGill
سری: Finance and Capital Markets Series
ISBN (شابک) : 3031327845, 9783031327841
ناشر: Palgrave Macmillan
سال نشر: 2023
تعداد صفحات: 404
[405]
زبان: English
فرمت فایل : PDF (درصورت درخواست کاربر به PDF، EPUB یا AZW3 تبدیل می شود)
حجم فایل: 9 Mb
قیمت کتاب (تومان) : 46,000
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توجه داشته باشید کتاب مالیات کسر سرمایه گذاری فرامرزی: راهنمای عملی برای سرمایه گذاران و واسطه ها نسخه زبان اصلی می باشد و کتاب ترجمه شده به فارسی نمی باشد. وبسایت اینترنشنال لایبرری ارائه دهنده کتاب های زبان اصلی می باشد و هیچ گونه کتاب ترجمه شده یا نوشته شده به فارسی را ارائه نمی دهد.
توضیحاتی در مورد کتاب مالیات کسر سرمایه گذاری فرامرزی: راهنمای عملی برای سرمایه گذاران و واسطه ها
این کتاب توضیحی واضح و مختصر در مورد مالیات تکلیفی و نحوه استفاده از بهترین روش برای ایجاد بهبود عملکرد سرمایه گذاری ارائه می دهد. این راهنمای عملی به شرکت‌های خدمات مالی و سرمایه‌گذاران می‌دهد تا به آنها کمک کند تا مسائل مربوط به آن، روندها و جنبه‌های عملی به حداکثر رساندن بازده سرمایه‌گذاری را درک کنند. بیشتر 200 میلیارد دلار مالیات تکلیفی که سالانه سرمایه گذاران از دست می دهند به دلیل عدم آگاهی و نپرسیدن سؤالات درست از کارگزاران و بانک های متولی آنها است. موسسات مالی همچنین به دلیل تأثیری که می تواند بر عملکرد پرتفوی داشته باشد، به طور فزاینده ای توسط سرمایه گذاران برای ارائه خدمات مالیات تکلیفی از استانداردهای بالاتری برخوردار می شوند. این کتاب به دنبال افزایش آگاهی در مورد مسائل و ارائه جزئیات بیشتر در مورد نحوه عملکرد سیستم و چالش ها و تغییرات خوانندگان در آینده است.
توضیحاتی درمورد کتاب به خارجی
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.
فهرست مطالب
Foreword Preface to the Second Edition Acknowledgements About This Book Contents About the Author Abbreviations List of Exhibits Part I Essentials 1 Introduction 2 Principles Double Tax Principle Jurisdictional Principle Transparency Principle Process and Procedure Principles Automation Principles Principle of Interests Issuers Intermediaries Advisors Vendors Investors Tax Administrations 3 Context Materiality Commercial Geopolitical Technology Why Should We Care? Non-Treaty Based Entitlements Process and Procedure Documentation and Forms Proof of Income Corporate Governance 4 Variability Documentation Relationship Treaty Status Residency Authority Validity Statutes of Limitation Year of Income Types of Income Pro Rata Temporis Original Issue Discount (OID) Forms Recovery Time Tax Information Reporting and Audit Oversight 5 The Pace of Change Part II Operational Models 6 Tax Relief at Source 7 Quick Refunds 8 Standard Refunds ECJ Claims Beneficial Owners Financial Instruments The Role of Sub-Custodians The Role of Investors Certifying Residency Responsibility for Accuracy Service Level Agreements The Role of Tax Authorities Proof of Tax Residency Sources of Reclaim Forms Receipt and Assessment of Reclaims Proof of Identity Proof of Sufferance of Double Tax Powers of Attorney Benchmarking Validity Establishing Validity Calculating Value Filling in Forms Getting Local Tax Authority Approval Filing to Foreign Tax Authorities The Role of Sub Custodians Chasing for Payment Refund Payments Crediting Client Accounts 9 Reporting 10 Governance and Enforcement Part III Practical Implementations 11 United States of America Documentation Withholding Deposits Reporting NQIs Governance 12 871(m), 1446(a) and 1446(f) Withholding 871(m) CEDEARs 1446(a) and 1446(f) Operating Model Options Withholding QI Non-Withholding QI 13 EU Withholding Tax Code of Conduct The Code of Conduct 14 OECD Tax Relief and Compliance Enhancement 15 Finland Part IV Impacts of Tax Evasion and Fraud 16 FATCA 17 AEoI/Common Reporting Standard 18 DAC6 Causes Purpose Intermediaries Legal Professional Privilege Hallmarks Framework 19 Tax Fraud Denmark Germany Part V Technology 20 ISO Standards ISO15022 & ISO20022 XBRL 21 Platforms ESP® MIDAS® Tax Compliance Toolkit™ Investor Self Declarations™ Adroit™ 22 Getting Rid of Paper Cost 23 Withholding Tax on the Blockchain Part VI Performance 24 Benchmarking Eurobonds Process Efficiency Risk Management Benchmarks Proportion of Fails (PF) Age Debt Performance (ADP) Fit (F) Statute Risk (SR) RAS Efficient (RAS) PoA Index Reconciliation and Traceability (RT) Backlogs (B) Capacity (C) Cost Per Reclaim Reclaim Rate Cost Benefit (CB) Threshold Index (TH) Contractual Tax Index (CTI) VeV Index 25 Portfolio Performance Contractual Tax Fiduciary Duty 26 Tax Is a Product, Not a Task Part VII The Future 27 Digitisation of Tax 28 Vendor Dynamics How Can Software Help and What Does It Need to Do? Outsourcing or In-House? Digital Processing and Interfaces Challenges for SW Solutions and Approaches Differences Small/Large Bank When Using a Software Solution Smaller Financial Institutions with a Smaller Relevant Customer Base Larger (International) Financial Institutions with a Large Relevant Customer Base 29 Future of Tax Reclamation ADRs Fractional Shares Taxation of Gains What Does the Future Look Like? 30 Conclusions Appendices Appendix 1: Tax Barriers Business Advisory Group Report 2013 Appendix 2: European Union Withholding Tax Code of Conduct Introduction Nature and Scope of the Code Background and Context Entitlement to Submit Refund Claims or Apply for Relief Description Problems It Can Address Possible Ways to Get There Efficient and User-Friendly Digital WHT Procedures Description Efficient Internal IT Systems Problems It Can Address Possible Ways to Get There Problems It Can Address Possible Ways to Get There Effective Reliefs and Provision of Refunds in a Short Period Description User-Friendly Forms Problems It Can Address Possible Ways to Get There Problems It Can Address Possible Ways to Get There User-Friendly Documentation Requirements Description Problems It Can Address Possible Ways to Get There Set Up a Single Point of Contact Description Problems It Can Address Possible Ways to Get There Relief at Source Description Problems It Can Address Possible Ways to Get There Follow-Up Appendix 4: List of AIs for Finland TRACE Framework Index
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