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NOTICIAS

09-02-2022

BECOMING A QUALIFIED INTERMEDIARY (QI)

Any financial institution outside of the USA can enter into a QI agreement
with the IRS if it meets the requirements. A financial institution can include a
depository institution, a custodial institution, investment entities and certain
types of insurance companies.


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 The QI regime is a relief at source model implemented by the USA. It allows financial institutions outside of the USA to enter into a QI agreement with the IRS enabling the financial institution to grant relief at source on USA withholding taxes to its clients. 

Becoming a Qualified Intermediary

 

Compartir


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