The Resource Nonresident alien withholding tax and backup withholding update

Nonresident alien withholding tax and backup withholding update

Label
Nonresident alien withholding tax and backup withholding update
Title
Nonresident alien withholding tax and backup withholding update
Creator
Subject
Language
eng
Summary
Recent developments affecting U.S. nonresident alien withholding and qualified intermediary rules include final regulations and guidance to qualified intermediary auditors. This article discusses the Section 1441 Final regulations, including the abolishment of the taxpayer identification number (TIN) requirement for some foreign grantor trusts, reporting relief for U.S. payors in U.S. possessions, use of documentary evidence in U.S. possessions, reporting/withholding on payments to financial institutions in U.S. possessions, information reporting of non-U.S. source services income, reporting of treaty-based return positions, conversion of currency amounts into U.S. dollars, and special rules for regulated investment company (RIC) dividends
Citation source
In: Journal of international taxation. - New York. - Vol. 17 (2006),
http://library.link/vocab/creatorName
Dimitrova, J.
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • non-resident alien
  • qualified intermediary
  • withholding tax
  • trust
  • taxpayer identification number
Label
Nonresident alien withholding tax and backup withholding update
Instantiates
Publication
Label
Nonresident alien withholding tax and backup withholding update
Publication

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