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- W4230191957 abstract "So far we have discussed the basic threads of withholding tax, the essential principles. Along the way, I have referred to many variations to those essential principles to highlight the complexity of the issue. However, in a real world, highlighting such issues is not enough. As far as investors go, it’s their money, so from a custodian’s perspective, there is an imperative whether contractual or competitive, to ensure that operationally, such issues are identified and dealt with. There can of course be many solutions to these issues depending on their complexity. At one end of the scale, in addition to a basic tax reclaim/ optimisation service, a custodian may choose to add resource internally to create the ability to deal with complex scenarios. This will usually depend on the number of clients affected by variations of a particular kind. Equally however, custodians can and do decide that certain scenarios are just too complex and decide not to offer a service. Either that or they decide to unbundle the tax offering and are prepared to undertake complex claims, for a fee. Unbundling of fees is gathering pace amongst custodians, particularly as more complex scenarios are increasingly common, tax authorities require far more information and the spectre of increased regulation and tax information reporting can clearly be seen over the horizon. What was previously easily contained within a basis point fee model, will, I’m sure, move out into the value added service area in due course. The following are comments on some of issues that need to be optimised in any reasonable sized tax environment." @default.
- W4230191957 created "2022-05-11" @default.
- W4230191957 creator A5031753969 @default.
- W4230191957 date "2009-01-01" @default.
- W4230191957 modified "2023-09-27" @default.
- W4230191957 title "Optimisation Issues" @default.
- W4230191957 doi "https://doi.org/10.1057/9780230246850_7" @default.
- W4230191957 hasPublicationYear "2009" @default.
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