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Erschienen in:
2023 | OriginalPaper | Buchkapitel
6. Tax Relief at Source
verfasst von : Ross K. McGill
Erschienen in: Cross-Border Investment Withholding Tax
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Abstract
This chapter explains the principles of tax relief at source in which tax documentation, certifications and positional data must reach a nexus between the record date and pay date of a securities distribution before tax relief can be granted. It also highlights the fact that future changes in digitisation and legal frameworks (covered elsewhere in the book) will make this operating model increasingly the de facto preferred model for tax authorities. So, investors and financial intermediaries need to get ahead of this curve in their planning. This chapter also compares some of the current tax relief models which will be described in more detail in Part III.