The Resource A practitioner's guide to FATCA and NRA withholding statements

A practitioner's guide to FATCA and NRA withholding statements

Label
A practitioner's guide to FATCA and NRA withholding statements
Title
A practitioner's guide to FATCA and NRA withholding statements
Creator
Subject
Language
eng
Summary
U.S. Treasury regulations require a foreign partnership to provide a withholding agent with a nonresident alien (NRA) tax and Foreign Account Tax Compliance Act (FATCA) withholding statement before it may receive U.S.-source fixed or determinable annual or periodical income. The invalidation rate of those withholding statements across the financial services industry is well above 50 percent. This guide tells practitioners how to prepare a valid withholding statement and discusses the legal underpinnings of the statement's required elements
Citation source
In: Tax notes international. - Falls Church. - Vol. 80 (2015),
http://library.link/vocab/creatorName
Plank, T
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • FATCA
  • withholding agent
  • partnership
  • beneficial ownership
Label
A practitioner's guide to FATCA and NRA withholding statements
Instantiates
Publication
Label
A practitioner's guide to FATCA and NRA withholding statements
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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