Articles
Gain deeper insight with articles that give our considered opinion and predictions of where the industry will go next.
Section 899: Implications for QIs
Our new white paper examines the enforcement of remedies against unfair foreign taxes in Section 899 of President Trump’s “One Big Beautiful Bill”, and its implications for QIs, NQIs under the QI Agreement and CFIs under the FASTER Directive.
Muinmos and TConsult ink deal over digital investor tax self-declarations
Muinmos and TConsult have signed an agreement to integrate TConsult’s Investor Self-Declaration platform (ISD) into Muinmos’ Client Onboarding Platform, enabling Muinmos’ clients, typically financial institutions, to automatically obtain ISDs instead of using multiple paper tax certification forms to document the tax status of their clients.
3 Big Problems with US Tax Regulations
We explore some of the problems we have encountered surrounding the use of Form W-8BEN-E by brokerages and issuers of equity linked instruments.
Nationality, domicile, residency, citizenship and beneficial ownership
We often find that linguistic issues can cause problems for firms looking to establish the correct withholding rate for their clients. In particular, we have seen the distinctions between nationality, citizenship, domicile, residency and beneficial ownership cause a degree of avoidable consternation. In this post, we present a quick reference guide.
Validating W-8 Forms: Cultivating an Eye for Detail
We are often asked what constitutes a consequential or an inconsequential error when validating a W-8 form. Some errors are obviously consequential, but what happens if an error appears relatively trivial, such as an incorrect date format? In this post, we explore how you can assess the risks involved and make a judgement about whether to reject or validate a W-8 form.
Cloudy with a Chance of Windfalls
December 14, 2015As the New Year approaches there are many institutional and private investors who are in for a nasty shock. They are just about to give away chunks of their investment performance alpha to a whole bunch of foreign governments...Read more