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TRACE

Ross K. McGill () and Kirsty V. Pitkin ()
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Ross K. McGill: TConsult Ltd
Kirsty V. Pitkin: TConsult Ltd

Chapter Chapter 18 in Qualified Intermediary, 2025, pp 161-165 from Springer

Abstract: Abstract 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.

Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-81410-5_18

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DOI: 10.1007/978-3-031-81410-5_18

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