{"id":1043,"date":"2023-10-20T19:21:56","date_gmt":"2023-10-20T19:21:56","guid":{"rendered":"https:\/\/bestreporting.ch\/requirements-to-become-qi\/"},"modified":"2024-02-05T13:47:11","modified_gmt":"2024-02-05T13:47:11","slug":"requirements-to-become-qi","status":"publish","type":"page","link":"https:\/\/bestreporting.ch\/it\/requirements-to-become-qi\/","title":{"rendered":"Requisiti per diventare QI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1043\" class=\"elementor elementor-1043 elementor-203\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b30277e e-flex e-con-boxed e-con e-parent\" data-id=\"b30277e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77c2e9c elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"77c2e9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Requisiti per diventare QI<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-30ec0ec e-flex e-con-boxed e-con e-parent\" data-id=\"30ec0ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-c491b7a e-con-full e-flex e-con e-child\" data-id=\"c491b7a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ec81d23 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"ec81d23\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Indice contenuti<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bbceae elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-invisible elementor-widget elementor-widget-icon-list\" data-id=\"5bbceae\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:200}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section1\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cos\u2019\u00e8 il QI Agreement<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section2\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Come si diventa QI<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section3\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Documentazione da inviare alle depositarie<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#section4\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 492.004 492.004\" style=\"enable-background:new 0 0 492.004 492.004;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M484.14,226.886L306.46,49.202c-5.072-5.072-11.832-7.856-19.04-7.856c-7.216,0-13.972,2.788-19.044,7.856l-16.132,16.136   c-5.068,5.064-7.86,11.828-7.86,19.04c0,7.208,2.792,14.2,7.86,19.264L355.9,207.526H26.58C11.732,207.526,0,219.15,0,234.002   v22.812c0,14.852,11.732,27.648,26.58,27.648h330.496L252.248,388.926c-5.068,5.072-7.86,11.652-7.86,18.864   c0,7.204,2.792,13.88,7.86,18.948l16.132,16.084c5.072,5.072,11.828,7.836,19.044,7.836c7.208,0,13.968-2.8,19.04-7.872   l177.68-177.68c5.084-5.088,7.88-11.88,7.86-19.1C492.02,238.762,489.228,231.966,484.14,226.886z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cos\u2019\u00e8 il Withholding Statement<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-648da3a e-con-full e-flex e-con e-child\" data-id=\"648da3a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e40c96 elementor-widget elementor-widget-text-editor\" data-id=\"8e40c96\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section1\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Cos\u2019\u00e8 il QI Agreement<\/h3><p>Il\u00a0<strong>QI Agreement<\/strong>\u00a0\u00e8 un contratto privato sottoscritto tra due parti: un intermediario finanziario non-US e IRS.<\/p><p>Pi\u00f9 volte modificato nel tempo, il QI Agreement \u00e8 oggi codificato nella\u00a0<a title=\"Link dove si pu\u00f2 scaricare il documento\" href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-17-15.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Revenue Procedure 2017-15<\/a>. Qui vi sono contenute tutte le norme che disciplinano gli obblighi del QI.<\/p><p>Qualsiasi intermediario finanziario non statunitense pu\u00f2 assumere la qualifica di QI facendone\u00a0<a title=\"Link per la guida all\u2019application per divenire QI\" href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p5262.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">richiesta sul portale IRS<\/a>. Il termine \u201cQualified\u201d sta a sottolineare che il soggetto dispone di una specifica qualifica, mentre il termine \u201cIntermediary\u201d sta ad identificare che il ruolo \u00e8, e deve essere, di intermediazione. Il QI, in sostanza, \u00e8 riconosciuto come soggetto qualificato che si frappone tra IRS e il beneficiario del provento US.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0262f9d elementor-widget elementor-widget-text-editor\" data-id=\"0262f9d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section2\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Come si diventa QI<\/h3><p>Requisiti:<\/p><p>A.\u00a0Essere registrati ed avere uno status Chapter 4 (FATCA) tra i seguenti:<\/p><ul><li>participating FFI (comprese le IGA Model 2);<\/li><li>registered deemed-compliant FFI (comprese le reporting Model 1 FFI e le nonreporting Model 2 FFI trattate come registered deemed-compliant);<\/li><li>registered deemed-compliant Model 1 IGA FFI, o sponsoring entity di una diretta reporting NFFE;<\/li><\/ul><p>B.\u00a0trovarsi in un paese le cui regole KYC, sono state approvate da IRS (vedi\u00a0<a title=\"Link esterno alla risorsa\" href=\"https:\/\/www.irs.gov\/businesses\/international-businesses\/list-of-approved-kyc-rules\" target=\"_blank\" rel=\"noopener noreferrer\">elenco dei paesi<\/a>).<\/p><p>Procedura:<\/p><p>Si diventa QI registrandosi al \u201c<a title=\"Link esterno alla risorsa\" href=\"https:\/\/www.irs.gov\/businesses\/corporations\/qualified-intermediary-system\" target=\"_blank\" rel=\"noopener noreferrer\">QI\/WP\/WT system<\/a>\u201c. Nel modulo di registrazione verranno fornite le informazioni sulla base delle quali IRS stabilir\u00e0 se l\u2019entit\u00e0 dispone delle risorse e procedure necessarie al rispetto del QI Agreement. L\u2019approvazione dello status di QI viene trasmessa dall\u2019IRS. Il candidato accettato riceve inoltre un QI-EIN. Questo identificativo univoco di 9 cifre viene utilizzato ogniqualvolta l\u2019intermediario decide di agire con la qualifica di QI.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa9338e elementor-widget elementor-widget-text-editor\" data-id=\"fa9338e\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section3\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3 class=\"titoli_paragrafi\">Documentazione da inviare alle depositarie<\/h3><p>\u00c8 facolt\u00e0 dell\u2019intermediario finanziario scegliere per quali conti presso le proprie depositarie agir\u00e0 da QI. \u00c8 possibile infatti che per uno o pi\u00f9 conti l\u2019entit\u00e0 decida di qualificarsi come NQI. Quale che sia la qualifica assunta, il QI dovr\u00e0 inviare alla depositaria il proprio modulo W8-IMY e il Withholding Statement. Attraverso il modulo W8-IMY, si comunicheranno alla depositaria informazioni:<\/p><ul><li>anagrafiche dell\u2019entit\u00e0<\/li><li>QI-EIN<\/li><li>Status Chapter 3 e Chapter 4<\/li><li>Responsabilit\u00e0 assunta<\/li><\/ul><p>L\u2019ultimo punto si riferisce alla facolt\u00e0 del QI di assumere la\u00a0<strong>Primary Withholding Responsibility<\/strong>, ovvero la responsabilit\u00e0 primaria nel prelevamento e versamento della ritenuta USA. In questi casi, il QI solleva la propria depositaria dall\u2019obbligo di trattenuta alla fonte, facendosi esso stesso carico di a) applicare le ritenute e b) versarle a IRS nei termini dovuti. Sia la trattenuta Chapter 3 che Chapter 4, rispettivamente tassazione QI e FATCA, sono applicabili.<\/p><p>Si ricorda che il modulo W8-IMY viene inviato unicamente dal QI quando agisce per conto terzi (per i suoi clienti). Quando il conto \u00e8 detenuto per titoli di propriet\u00e0 dell\u2019intermediario, questi dovr\u00e0 inviare il modulo W8-BEN-E.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8cbfece elementor-widget elementor-widget-text-editor\" data-id=\"8cbfece\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"section4\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"entry-content\"><div class=\"box_contenuti\"><h3 class=\"titoli_paragrafi\">Cos\u2019\u00e8 il Withholding Statement<\/h3><p>Il\u00a0<strong>Withholding Statement<\/strong>\u00a0\u00e8 il documento che il QI fornisce alla propria depositaria unitamente al W8-IMY per comunicare la percentuali di tassazione USA da applicare a ciascuno dei suoi conti.<\/p><p>Non vi \u00e8 un Withholding Statement ufficiale proposto da IRS e ciascun QI pu\u00f2 definirne uno proprio. L\u2019aspetto fondamentale del documento \u00e8 che sia in forma scritta ed indichi per ciascun conto le tassazioni USA da applicare per ogni tipo di provento.<br \/>Il QI dovr\u00e0 inviare un nuovo Withholding Statement per modificare la precedente comunicazione.<\/p><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-acbad7c e-flex e-con-boxed e-con e-parent\" data-id=\"acbad7c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8395ecd e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"8395ecd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2595ac1 elementor-widget elementor-widget-heading\" data-id=\"2595ac1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"> Interessato ai nostri servizi di QI Reporting?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad74d41 elementor-widget elementor-widget-heading\" data-id=\"ad74d41\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Clicca il bottone a fianco per richiedere maggiori informazioni<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e8977a e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"5e8977a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:200}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9336c5 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"d9336c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/it\/contact-us\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Richiedi pi\u00f9 informazioni<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Requisiti per diventare QI Indice contenuti Cos\u2019\u00e8 il QI Agreement Come si diventa QI Documentazione da inviare alle depositarie Cos\u2019\u00e8 il Withholding Statement Cos\u2019\u00e8 il QI Agreement Il\u00a0QI Agreement\u00a0\u00e8 un contratto privato sottoscritto tra due parti: un intermediario finanziario non-US e IRS. Pi\u00f9 volte modificato nel tempo, il QI Agreement \u00e8 oggi codificato nella\u00a0Revenue Procedure [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1043","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"DavidSoto","author_link":"https:\/\/bestreporting.ch\/it\/author\/davidsoto\/"},"rttpg_comment":0,"rttpg_category":" <a href=\"https:\/\/bestreporting.ch\/it\/?taxonomy=translation_priority&#038;term=opzionale\" rel=\"tag\">Opzionale<\/a>","rttpg_excerpt":"Requisiti per diventare QI Indice contenuti Cos\u2019\u00e8 il QI Agreement Come si diventa QI Documentazione da inviare alle depositarie Cos\u2019\u00e8 il Withholding Statement Cos\u2019\u00e8 il QI Agreement Il\u00a0QI Agreement\u00a0\u00e8 un contratto privato sottoscritto tra due parti: un intermediario finanziario non-US e IRS. Pi\u00f9 volte modificato nel tempo, il QI Agreement \u00e8 oggi codificato nella\u00a0Revenue Procedure&hellip;","_links":{"self":[{"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/pages\/1043","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/comments?post=1043"}],"version-history":[{"count":5,"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/pages\/1043\/revisions"}],"predecessor-version":[{"id":2413,"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/pages\/1043\/revisions\/2413"}],"wp:attachment":[{"href":"https:\/\/bestreporting.ch\/it\/wp-json\/wp\/v2\/media?parent=1043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}