Anzeige
Erschienen in:
2023 | OriginalPaper | Buchkapitel
4. Variability
verfasst von : Ross K. McGill
Erschienen in: Cross-Border Investment Withholding Tax
Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.
Wählen Sie Textabschnitte aus um mit Künstlicher Intelligenz passenden Patente zu finden. powered by
Markieren Sie Textabschnitte, um KI-gestützt weitere passende Inhalte zu finden. powered by
Abstract
This chapter builds on the previous chapter by explaining the number and type of variables involved in a cross-border investment scenario from a tax perspective. 5700 double tax treaties, each with their own rules, forms and processes are the start point. The legal availability of one or more of the tax processing models comes next (relief, quick refund and standard claims). The key data and documents necessary, the time frames and the nexus of these to provide correct taxation is explained in order that the reader has a good grasp of the complexity faced by financial institutions and investors when processing cross-border transactions.