The Resource The 10 rules of U.S. taxation of payments to foreign nationals

The 10 rules of U.S. taxation of payments to foreign nationals

Label
The 10 rules of U.S. taxation of payments to foreign nationals
Title
The 10 rules of U.S. taxation of payments to foreign nationals
Creator
Subject
Language
eng
Summary
This article provides an overview of the tax rules and procedures that apply to compensation payments to foreign nationals. It sets forth the general tax rules and their principal exceptions, of which there are many in this area of taxation. Many taxpayers and payers assume (incorrectly) that the exception is the rule, or they apply the exception even though all of the conditions for the exception are not met. Frequently, a condition of an exception includes providing valid paperwork supporting the exception, such as a withholding certificate (for example, Form 8233 or W-8BEN), before payment as required for exemptions from tax under an income tax treaty
Citation source
In: Tax notes international. - Falls Church. - Vol. 49 (2008),
http://library.link/vocab/creatorName
Singer, P.N
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • individual income tax
  • 183 days rule
  • resident alien
Label
The 10 rules of U.S. taxation of payments to foreign nationals
Instantiates
Publication
Label
The 10 rules of U.S. taxation of payments to foreign nationals
Publication

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