On Tuesday, May 7, the Internal Revenue Service (IRS) released proposed regulations under Section 1446(f) of the Internal Revenue Code of 1986, as amended (the Code),1and certain related Sections (the Proposed Regulations). The Proposed Regulations would supersede existing interim guidance...
自2023年1月1日起,根据美国国税局(Internal Revenue Service,IRS)国内税收法规(IRC Section)第1446条(a)及(f)项:关于非美国人卖出或转移所持有公开交易合伙企业(Publicly Traded Partnerships,以下简称 PTP)相关证券的预扣税及资讯申报最新规定,相关客户持有或出售、交易或转移PTP相关证券时,将产生下列美国税务成本: ...
IRS 1446(f): Service Overview SIX also has the data you need to comply with IRS Section 1446(f). Find out more in our factsheet. Download Factsheet To display Youtube video, you must accept the Targeting Cookies - cookie settings. Making a Difference with IRS 871(m) Data Andrea Dubach...
KPMG comment:A QI certifying its status under Lines 15a, 15b, 15c, 15d, or 15g should include a statement identifying the accounts for which it intends to assume primary withholding and reporting. Otherwise the form will apply to all accounts. ...
US Department of the Treasury and Internal Revenue Service issues regulations under section 1446(f), a provision enacted as part of the Tax Cuts and Jobs Act of 2017