A practical guide to new forms implementing withholding rules for international payments
Article Abstract:
Issues concerning US withholding rules for international payments, which take effect on Jan 1, 2001, are examined. Topics include the possibilities of a 30% withholding if proper forms are not used, and a review of specific forms, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for U.S. Tax Withholding and Form W-8EXP, Certificate of Foreign Government or Other Foreign Organization for U.S. Tax Withholding.
Publication Name: North American Free Trade & Investment Report
Subject: Business, general
ISSN:
Year: 2000
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Tax treaties and the new U.S. withholding rules: a whole new vocabulary
Article Abstract:
Issues concerning US withholding and tax information reporting laws that take effect on Jan 1, 2001, are examined, focusing on considerations for foreign investors. Topics include mechanics of the rules; 90-day grace period for backup withholding; rules on dividends, bank deposit interest, and short-term debt; and qualified intermediaries.
Publication Name: North American Free Trade & Investment Report
Subject: Business, general
ISSN:
Year: 2000
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Stock options granted by passive foreign investment companies: avoiding the U.S. tax trap
Article Abstract:
US tax rules for passive foreign investment companies are explained and contradictory or problematic portions of the law highlighted.
Publication Name: North American Free Trade & Investment Report
Subject: Business, general
ISSN:
Year: 2001
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