Back to Search
Start Over
An introduction to the nonresident alien regulations.
- Source :
- Tax Notes. Dec 25, 2000, Vol. 89 Issue 13, p1757-1765.
- Publication Year :
- 2000
-
Abstract
- Issues related to IRC section 1441 nonresident alien regulations are examined, focusing on the background to the regulations and the impact they will have. Topics include the IRS objectives to identify all investors in non-US financial intermediaries and to eliminate treaty abuses, the Qualified Intermediary concept, and SWIFT, a cooperative providiing electronic messaging services and software for financial institutions.
- Subjects :
- Non-resident aliens -- Taxation
Internal Revenue Code (I.R.C. 1441)
Subjects
Details
- ISSN :
- 02705494
- Volume :
- 89
- Issue :
- 13
- Database :
- Gale General OneFile
- Journal :
- Tax Notes
- Publication Type :
- Periodical
- Accession number :
- edsgcl.69271317