A practitioner's guide to FATCA and NRA withholding statements
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The work A practitioner's guide to FATCA and NRA withholding statements 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.
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A practitioner's guide to FATCA and NRA withholding statements
Resource Information
The work A practitioner's guide to FATCA and NRA withholding statements 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
- 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),
- Geographic coverage
- North America
- Language note
- English
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