Scholarlink

This chapter explains the structure of the US withholding taxwithholding tax space when applied in a cross-border environment, including notably those that choose not to adopt QIQualified Intermediary (QI) status. We will define the actors in the payment chain and their roles, together with an explanation of the options available to financial institutions including, notably, nonqualified intermediary status. Particular attention will be given to summarising the differences between the 2017 QI agreement and the 2023 QI Agreement.

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Regulatory Structure

  • 章节

  • 发表日期：

    2025年

查看全文
  • Ross K. McGill,
  • Kirsty V. Pitkin

摘要

This chapter explains the structure of the US withholding taxwithholding tax space when applied in a cross-border environment, including notably those that choose not to adopt QIQualified Intermediary (QI) status. We will define the actors in the payment chain and their roles, together with an explanation of the options available to financial institutions including, notably, nonqualified intermediary status. Particular attention will be given to summarising the differences between the 2017 QI agreement and the 2023 QI Agreement.