Ross 是 TConsult 的創辦人兼董事長。他在預扣稅務領域深耕超過 26 年，致力於協助企業開發稅務退稅軟體，並提供稅務退稅外包服務。
Ross 不僅具備宏觀的視野，同時也非常注重細節。能將最複雜的議題轉化為易於理解的語言。他已出版10本著作（包涵兩本第二版），涵蓋金融服務領域的稅務、科技與法規方面，使他成為全球稅務領域的權威專家。
July 9, 2025 • 8 minute read
第 899 條：對 QI 的影響
- NQI
- QI
- 繁體中文
Our new white paper examines the enforcement of remedies against unfair foreign taxes in President Trump’s “One Big Beautiful Bill”, and its implications for qualified and non-qualified intermediaries under the QI Agreement, and certified financial intermediaries under the FASTER Directive.
We explore the likely consequences if is enacted and the changes that might result for financial institutions based in jurisdictions with what the U.S. deems “discriminatory” taxes, or with a significant client base in such a jurisdiction.
Download your copy and get in touch if you would like assistance working through what this bill might mean for your institution.
[pdf-embedder url=”https://tconsult-ltd.com/wp-content/uploads/2025/07/Section-899-White-Paper-translation.pdf” title=”Section 899 White Paper”]