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Searching Content indexed under Withholding Tax by Arnold & Porter ordered by Published Date Descending.
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IRS Issues Proposed Regulations Clarifying FIRPTA Exemption For Qualified Foreign Pension Funds
On June 6, 2019 the US Internal Revenue Service and US Department of the Treasury issued proposed regulations that provide guidance with respect to (1) the scope of the exception for a "qualified foreign pension fund" ...
United States
20 Jun 2019
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Proposed Regulations May Disrupt Intercompany Debt Practices
The US Department of the Treasury issued proposed regulations on April 4, 2016, addressing the characterization of certain instruments as debt or equity for US federal income tax purposes (Proposed Regulations).
United States
16 May 2016
3
PATH Act Creates Changes To FIRPTA And REIT Rules
These provisions are of particular relevance to non-US and other investors in US real estate.
United States
29 Dec 2015
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