CHF 400.00
This course aims at refreshing the knowledge of financial professionals in order to be able to identify US persons holding offshore investment accounts and ensure that the correct rate of withholding tax is applied to US source income paid to non-US recipients.
The e-Learning is divided into four chapters and covers QI-related key concepts and definitions, core obligations, limitations, legal and contractual basis, classification of accounts and required documentation, information recording and archiving, requirements of reporting to the IRS and investment accounts monitoring, as well as highlights the importance of the Responsible Officer designation and the adaptation of the QI Compliance Program.
The course has been developed as part of a broader learning programme dedicated to US taxation and the automatic exchange of information.
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