Abstract
In any system as complex as IRC Chapter 3, there needs to be control and oversight to ensure that the system is being administered correctly. Under the previous QI Agreement, this was achieved by means of an independent Agreed Upon Procedure (AUP). However, while retaining many key aspects of the AUP, this model was replaced in 2017 with a more robust and wide-ranging system.
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McGill, R. (2019). Control and Oversight. In: US Withholding Tax. Global Financial Markets. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-23085-2_6
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DOI: https://doi.org/10.1007/978-3-030-23085-2_6
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Publisher Name: Palgrave Macmillan, Cham
Print ISBN: 978-3-030-23084-5
Online ISBN: 978-3-030-23085-2
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