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This chapter deals with the OECDOECD TRACETRACE framework that allows non-resident financial institutions to adopt Authorised IntermediaryAuthorised Intermediary status in order to offer tax treaty benefits to non-resident investors. We also compare and contrast TRACE to the US Qualified IntermediaryQualified Intermediary (QI) Agreement.

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TRACE

  • 章节

  • 发表日期：

    2025年

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  • Ross K. McGill,
  • Kirsty V. Pitkin

摘要

This chapter deals with the OECDOECD TRACETRACE framework that allows non-resident financial institutions to adopt Authorised IntermediaryAuthorised Intermediary status in order to offer tax treaty benefits to non-resident investors. We also compare and contrast TRACE to the US Qualified IntermediaryQualified Intermediary (QI) Agreement.