Qualified Intermediary: Practical Compliance in Cross-Border Income Taxation and Anti-Tax Evasion
English | 2025 | ISBN: 3031814096 | 511 Pages | PDF EPUB (True) | 14 MB
English | 2025 | ISBN: 3031814096 | 511 Pages | PDF EPUB (True) | 14 MB
Multiple jurisdictions have been and continue to converge their taxation frameworks to eradicate cross-border tax evasion and establish common principles under which non- resident financial institutions can become withholding agents for non-resident investors and establish rules to prevent and detect cross-border tax evasion.