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

Resource Information

The work Partnerships, trusts, foundations, and similar entities - treaty resolution of conflicting national positions : introduction : Part I : The United States represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

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

Creator

• Hilten, J.P. van
• Lainoff, S.R
• McArthur, T.Y
• Shay, S.E
• Zinn, E.J

Subject

• tax treaty
• entity classification
• withholding tax
• trust
• foundation
• partnership
• pass-through entity
• portfolio income

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),

Geographic coverage

North America

http://bibfra.me/vocab/relation/introduction

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Language note

English