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Offshore funds and U.S. withholding tax: navigating the new regulations.

Authors :
VanderWolk, Jefferson
Source :
Tax Notes. Sept 4, 2000, Vol. 88 Issue 10, p1263-1266.
Publication Year :
2000

Abstract

Issues related to the tax position of US companies regarding payments made to foreign investment vehicles are examined, focusing on the implications of final regulations under IRC sections 894 and 1441. Topics include use of regulations to determine whether the normal 30% US withholding tax can be reduced and reporting obligations under section 1441.

Subjects

Subjects :
Tax treaties -- Interpretation and construction
Withholding tax -- International aspects
Internal Revenue Code (I.R.C. 894)
Internal Revenue Code (I.R.C. 1441)

Details

ISSN :
02705494
Volume :
88
Issue :
10
Database :
Gale General OneFile
Journal :
Tax Notes
Publication Type :
Periodical
Accession number :
edsgcl.65143754

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