Qualified Intermediary Regime

The Qualified Intermediary (QI) Regime e-Learning course provides participants with a comprehensive overview of the key aspects of the Qualified Intermediary framework. Designed for non-US financial institutions, the training focuses on the compliance requirements related to due diligence, withholding, reporting, and adherence to US Tax Transparency regimes.

Participants will learn how the QI regime aims to identify US persons holding offshore investment accounts and ensure the correct withholding tax rate is applied to US source income paid to non-US recipients.