The Global Withholding Tax Reporter
What is the Global Withholding Tax Reporter?
The Global Withholding Tax Reporter (GWTR) is your single-source tool on withholding tax rates and rules portfolio income in 96 markets of investment from 206 markets of investor. Detailed tax technical information is provided regarding:
- Income: Portfolio dividends, interest, capital gains, mutual fund distributions, REITs, stamp duties and VAT
- Procedures: relief-at-source, reclaims, statute of limitations, penalties and interest, tax forms and filing instructions
- Treaty eligibility for 11 beneficial owners (CIVs, partnerships, pensions, individuals, etc.)
- Alternative investment strategies (add-on): futures, forwards, swaps, repos, short sales and ABS
What sets the Global Withholding Tax Reporter apart?
- Monthly updates
- Detailed investor type analyses as it relates to treaty eligibility
- Answers to questions within the scope of the GWTR at no extra charge
- Tailored subscription plans to meet specific needs
- A fully dedicated and experienced group of global tax professionals
The Rapid Security Analyzer has robust and far-reaching information from 74 investment jurisdictions around the world. It also includes multiple fund types and instrument categories.
Related tax technology products
Increased global investing has intensified the need for a solution to identify capital gains liabilities more frequently. The RSA automates the process of analyzing investment portfolios for capital gains liabilities at the financial instrument level. The RSA’s reports reflect the tax rate and associated tax rule for each security or position analyzed (including netting rules), as well as the tax considerations noted with the status of each security. The tool covers 74 investment markets, 16 fund types and 12 instrument categories and continues to expand its coverage.
For more information, please visit www.ey.com/rapidsecurityanalyzer.
The timely identification of the current PFIC status of holdings can be a daunting challenge and an imperfect process. For more than a decade, the PFIC Analyzer has been a one-stop source for quickly and consistently identifying PFICs. The PFIC Analyzer database contains approximately 30,000 foreign equities, which are reviewed on an annual basis for PFIC status. As a result, clients can make informed decisions regarding the potential impact of foreign holdings in their portfolios.
For more information, please visit www.pficanalyzer.com
Preparation of book/tax adjustment calculations and Form 8621s for PFIC holdings electing mark-to-market (MTM) treatment can be time consuming and cumbersome. Ernst & Young LLP’s PFIC MTM service uses an automated tool to streamline this process by computing the book/tax adjustment calculations at October 31, fiscal year-end, and interim periods in an efficient and accurate manner, mitigating risk and reducing the time associated with manual preparation. In addition, the PFIC MTM service provides completed Form 8621s and respective attachments for filing with the tax return.
The EY Per Se Analyzer helps determine whether a foreign or US equity issuer is considered “per se” under US Treasury Regulations §301.7701-2(b). US asset managers making global investments can minimize risk for their sovereign wealth fund clients, with respect to tainting their tax exempt status. One way to manage this is to confirm that the investments qualify to be treated as per se corporations for US tax purposes. The EY Per Se Analyzer can help by reviewing current and potential investments for per se status. To date, Ernst & Young LLP has reviewed approximately 80,000 issuers (US and foreign).