The Resource A practitioner's guide to FATCA and NRA withholding statements
A practitioner's guide to FATCA and NRA withholding statements
Resource Information
The item A practitioner's guide to FATCA and NRA withholding statements represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item A practitioner's guide to FATCA and NRA withholding statements represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- A practitioner's guide to FATCA and NRA withholding statements
- Title
- A practitioner's guide to FATCA and NRA withholding statements
- 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
- Label
- A practitioner's guide to FATCA and NRA withholding statements
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-practitioners-guide-to-FATCA-and-NRA/WYyjZWj-zkg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-practitioners-guide-to-FATCA-and-NRA/WYyjZWj-zkg/">A practitioner's guide to FATCA and NRA withholding statements</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/A-practitioners-guide-to-FATCA-and-NRA/WYyjZWj-zkg/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/A-practitioners-guide-to-FATCA-and-NRA/WYyjZWj-zkg/">A practitioner's guide to FATCA and NRA withholding statements</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
