The Resource Partnerships, trusts, foundations, and similar entities - treaty resolution of conflicting national positions : introduction : Part I : The United States

Partnerships, trusts, foundations, and similar entities - treaty resolution of conflicting national positions : introduction : Part I : The United States

Label
Partnerships, trusts, foundations, and similar entities - treaty resolution of conflicting national positions : introduction : Part I : The United States
Title
Partnerships, trusts, foundations, and similar entities - treaty resolution of conflicting national positions : introduction : Part I : The United States
Creator
Subject
Summary
This report addresses certain U.S. federal income tax consequences of portfolio investments in the U.S. by foreign partnerships, trusts, and other pass-through entities, and by entities that are tax exempt in their country of residence. The report focuses on income received in the form of dividends, interest, rent, and gains from the sale of real property
Citation source
In: Tax Planning International. - Vol. 18 (1991),
http://library.link/vocab/creatorName
  • Shay, S.E
  • Hilten, J.P. van
  • Lainoff, S.R
  • McArthur, T.Y
  • Zinn, E.J
Geographic coverage
North America
http://bibfra.me/vocab/relation/introduction
  • pYSMRX9gYzE
  • xZF6aNiCrFI
Language note
English
http://library.link/vocab/subjectName
  • partnership
  • trust
  • foundation
  • pass-through entity
  • entity classification
  • tax treaty
  • portfolio income
  • withholding tax
Label
Partnerships, trusts, foundations, and similar entities - treaty resolution of conflicting national positions : introduction : Part I : The United States
Instantiates
Publication
Label
Partnerships, trusts, foundations, and similar entities - treaty resolution of conflicting national positions : introduction : Part I : The United States
Publication

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