Qualified Intermediary

Part I Essentials.- Chapter 1 Scope and Purpose.- Chapter 2 History and Context.- Chapter 3 Convergence.- Chapter 4 Legal Bases.- Part II USA.- Chapter 5 Structure.- Chapter 6 Background.- Chapter 7 FATCA.- Chapter 8 Documentation.- Chapter 9 Withholding.- Chapter 10 Depositing.- Chapter 11 Reporting.- Chapter 12 Control and Oversight.- Chapter 13 Enforcement.- Part III OECD.- Chapter 14 Structure.- Chapter 15 Background.- Chapter 16 AEo.- Chapter 17 CRS.- Chapter 18 TRACE.- Chapter 19 BEPS.- Part IV Europe.- Chapter 20 Structure.- Chapter 21 Background and Principles of CMU.- Chapter 22 FAST Directive.- Part V Ireland.- Chapter 23 Irish QI Program.- Chapter 24 QI and AWAs.- Part VI Japan.- Chapter 25 Japanese QFI Program.- Part VIITechnology and Convergence.- Chapter 26 Residency vs Citizenship.- Chapter 27 DLT, NFTs and Smart Contracts.- Part VIII Conclusions.- Chapter 28 Conclusions and Prediction.

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• Legislação financeira
• Contabilidade financeira
• Finança das empresas
• Imposto sobre as sociedades

tax convergence;taxation frameworks;cross-border tax evasion;Qualified Intermediary agreement framework;financial institutions;Qualified Intermediary and Authorised Withholding Agent (AWA);Tax Relief and Compliance Enhancement Framework (TRACE);FAST;the QI Agreement