source income of specified types and income effectively connected (or treated as effectively connected) with a trade or business conducted by the foreign person
within the United States.
real property sold by the foreign person
and the tax withheld on that sales price is reported on Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons
Under the ITAR, an "export" includes not only physically taking a defense article out of the United States but also disclosing (including oral or visual disclosure) or transferring technical data to a foreign person
, whether in the U.
For example, a foreign person
would not be subject to withholding tax to the extent that the rights received are in exchange for the performance of services outside the United States.
And Congress found it significant that "prior law potentially allowed foreign persons
to maintain a U.
In spite of these issues, foreign persons
often do take title to U.
Nominees that receive quarterly cash distributions from us that are subject to US income tax withholding which are to be paid to (or for the account of) any foreign person
directly by such nominees are treated as the US tax withholding agent with respect to our quarterly cash distributions and the obligation to withhold US income tax from such distributions will be imposed solely on such nominees.
It is important to be mindful of the applicability and interplay of the various withholding obligations that may arise when foreign persons
make direct or indirect investments in USRPIs.
source income to foreign persons
, it is required to withhold taxes on the income (except where statutory or treaty exemptions apply) or to appoint a third-party withholding agent to do so.
and foreign persons
to be cleared by a CFTC-recognized clearinghouse, whereas EMIR would require swaps between E.
The watch list is a compilation of names of persons who are ineligible to contract with, who have been convicted of violating the Arms Export Control Act, and the names of the persons are also foreign persons
It should be standard procedure in insurance transactions involving foreign persons
to check the names and residences of insureds, claimants and other parties to a transaction against the list.
MOFA sales of services to foreign persons
However, the bill excludes those right-hand drive cars which have distinctive license plates and those which participate in international traffic or are imported by foreign persons
for a period not exceeding 6 months for further re-export.
2 fixed equipment for the electronic control of infringements of speed limits, provision of a software-cycle management of penalties, provision of management services subsidiary of sanctioning procedures laid down by the highway code and be outsourced in accordance with law, including the service printing and enveloping of the reports, service management and business procedures as well as coercive legal support for any dispute and services necessary for the management of records to foreign persons
and / or vehicles with foreign number plate.