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There is no single area in which globalization has taken shape faster and in a more sophisticated fashion than global investing. This new book covers the complex topic of U.S. withholding tax. Its purpose is to guide those charged with dealing with and implementing the U.S. withholding tax regime.
Topics include:
¦ Multiple forms of withholding tax
¦ Withholding tax regimes applicable to non-U.S. persons making passive investments in the U.S.
¦ Information reporting obligations under Section 1441
¦ U.S. backup withholding tax and reporting obligations under Section 3406
¦ Special withholding tax rules under Section 1446
¦ Qualified intermediary regime
¦ Withholding foreign partnership and foreign trust rules |