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Palgrave Macmillan

Cross-Border Investment Withholding Tax

A Practical Guide for Investors and Intermediaries

  • Book
  • © 2023

Overview

Authors:
  1. Ross K. McGill

    1. TConsult Ltd., Yateley, UK

    View author publications

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  • Showcases how to leverage best practice in withholding tax to generate improved investment performance
  • Uncovers the issues, trends, and practicalities of maximizing returns on investment
  • Gives practical guidance to financial service firms and investors

Part of the book series: Finance and Capital Markets Series (FCMS)

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Table of contents (30 chapters)

  1. Front Matter

    Pages i-xxxi
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  2. Essentials

    1. Front Matter

      Pages 1-1
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    2. Introduction

      • Ross K. McGill
      Pages 3-11

    3. Principles

      • Ross K. McGill
      Pages 13-30

    4. Context

      • Ross K. McGill
      Pages 31-49

    5. Variability

      • Ross K. McGill
      Pages 51-67

    6. The Pace of Change

      • Ross K. McGill
      Pages 69-72

  3. Operational Models

    1. Front Matter

      Pages 73-81
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    2. Tax Relief at Source

      • Ross K. McGill
      Pages 83-87

    3. Quick Refunds

      • Ross K. McGill
      Pages 89-91

    4. Standard Refunds

      • Ross K. McGill
      Pages 93-117

    5. Reporting

      • Ross K. McGill
      Pages 119-122

    6. Governance and Enforcement

      • Ross K. McGill
      Pages 123-128

  4. Practical Implementations

    1. Front Matter

      Pages 129-129
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    2. United States of America

      • Ross K. McGill
      Pages 131-148

    3. 871(m), 1446(a) and 1446(f) Withholding

      • Ross K. McGill
      Pages 149-158

    4. EU Withholding Tax Code of Conduct

      • Ross K. McGill
      Pages 159-167

    5. OECD Tax Relief and Compliance Enhancement

      • Ross K. McGill
      Pages 169-172

    6. Finland

      • Ross K. McGill
      Pages 173-177

  5. Impacts of Tax Evasion and Fraud

    1. Front Matter

      Pages 179-180
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Keywords

About this book

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.

Authors and Affiliations

  • TConsult Ltd., Yateley, UK

    Ross K. McGill

About the author

Ross K. McGill is a well-known author of nine books on international withholding tax and associated regulation as well as anti-tax evasion frameworks (GATCA). McGill sits on several international tax related committees including ISO20022 Securities Evaluation Group. He was an Expert Witness to the European Commission FISCO Group in 2012 and a member of, and editor of, the European Commission Tax Barriers Business Advisory Group Report on in 2013. 

Bibliographic Information

  • Book Title: Cross-Border Investment Withholding Tax

  • Book Subtitle: A Practical Guide for Investors and Intermediaries

  • Authors: Ross K. McGill

  • Series Title: Finance and Capital Markets Series

  • DOI: https://doi.org/10.1007/978-3-031-32785-8

  • Publisher: Palgrave Macmillan Cham

  • eBook Packages: Economics and Finance, Economics and Finance (R0)

  • Copyright Information: The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2023

  • Hardcover ISBN: 978-3-031-32784-1Published: 13 June 2023

  • Softcover ISBN: 978-3-031-32787-2Due: 14 July 2023

  • eBook ISBN: 978-3-031-32785-8Published: 12 June 2023

  • Series ISSN: 2946-2010

  • Series E-ISSN: 2946-2029

  • Edition Number: 2

  • Number of Pages: XXXI, 397

  • Number of Illustrations: 50 b/w illustrations, 13 illustrations in colour

  • Topics: Financial Accounting, Accounting/Auditing, Public Finance, Corporate Finance

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