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International Taxation: Withholding

International Taxation: Withholding

Product Information

Format

Price

Quantity

Book
Annual
Product Code:
ITWP
$204.75
Online
One-year subscription, includes all updates.
Product Code:
WITW
$335.00

International Taxation: Withholding covers all relevant topics to U.S. withholding in the international context, including NRA withholding, backup withholding, FIRPTA withholding, partnership withholding and has an extensive chapter on the new FATCA legislation.

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