Cross-Border Investment Withholding Tax: A Practical Guide for Investors and Intermediaries
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Cham
Springer International Publishing AG
2023
|
| Ausgabe: | 2nd ed |
| Schriftenreihe: | Finance and Capital Markets Series
|
| Online-Zugang: | DE-2070s |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 Online-Ressource (405 Seiten) |
| ISBN: | 9783031327858 |
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| 245 | 1 | 0 | |a Cross-Border Investment Withholding Tax |b A Practical Guide for Investors and Intermediaries |
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| 505 | 8 | |a Intro -- 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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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Datensatz im Suchindex
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| author | McGill, Ross K. |
| author_facet | McGill, Ross K. |
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| contents | Intro -- 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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| dewey-full | 336.2422 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.2422 |
| dewey-search | 336.2422 |
| dewey-sort | 3336.2422 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| edition | 2nd ed |
| format | Electronic eBook |
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| id | DE-604.BV049876249 |
| illustrated | Not Illustrated |
| indexdate | 2024-09-20T04:22:17Z |
| institution | BVB |
| isbn | 9783031327858 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035215699 |
| oclc_num | 1382695488 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (405 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | Springer International Publishing AG |
| record_format | marc |
| series2 | Finance and Capital Markets Series |
| spelling | McGill, Ross K. Verfasser aut Cross-Border Investment Withholding Tax A Practical Guide for Investors and Intermediaries 2nd ed Cham Springer International Publishing AG 2023 ©2023 1 Online-Ressource (405 Seiten) txt rdacontent c rdamedia cr rdacarrier Finance and Capital Markets Series Description based on publisher supplied metadata and other sources Intro -- 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 Erscheint auch als Druck-Ausgabe McGill, Ross K. Cross-Border Investment Withholding Tax Cham : Springer International Publishing AG,c2023 9783031327841 |
| spellingShingle | McGill, Ross K. Cross-Border Investment Withholding Tax A Practical Guide for Investors and Intermediaries Intro -- 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 |
| title | Cross-Border Investment Withholding Tax A Practical Guide for Investors and Intermediaries |
| title_auth | Cross-Border Investment Withholding Tax A Practical Guide for Investors and Intermediaries |
| title_exact_search | Cross-Border Investment Withholding Tax A Practical Guide for Investors and Intermediaries |
| title_full | Cross-Border Investment Withholding Tax A Practical Guide for Investors and Intermediaries |
| title_fullStr | Cross-Border Investment Withholding Tax A Practical Guide for Investors and Intermediaries |
| title_full_unstemmed | Cross-Border Investment Withholding Tax A Practical Guide for Investors and Intermediaries |
| title_short | Cross-Border Investment Withholding Tax |
| title_sort | cross border investment withholding tax a practical guide for investors and intermediaries |
| title_sub | A Practical Guide for Investors and Intermediaries |
| work_keys_str_mv | AT mcgillrossk crossborderinvestmentwithholdingtaxapracticalguideforinvestorsandintermediaries |