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Erschienen in:
2023 | OriginalPaper | Buchkapitel
11. United States of America
verfasst von : Ross K. McGill
Erschienen in: Cross-Border Investment Withholding Tax
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Abstract
This chapter describes and updates the US withholding tax regime characterised as the Qualified Intermediary Program. The US market represents 55.9% of all global securities by value. Significant updates include new form revisions, impending new Chapter 1 Section 871(m) regulations coming into force in January 2023. The chapter describes the operational processes of documentation, withholding, depositing of tax and reporting together with the governance cycle of periodic reviews and certifications. The chapter will also highlight common problems that lead to penalties.