Description
Gain insight into the many types of payments that are potentially subject to withholding requirements.Payments to nonUS persons are fraught with significant adverse consequences if the withholding agent does not comply with the withholding requirements. Sometimes a withholding obligation is easy to spot, but sometimes it is not. That is especially the case in connection with certain partnershiprelated transactions, which became subject to withholding requirements under the TCJA. This topic helps the persons responsible for withholding to understand how to identify their responsibility, and to determine the appropriate amount of the withholding. This information is critical to many types of persons who have control over payments made to nonUS persons. The material provides an overview of how to reliably establish whether the recipient of the payment is a US person.
Date: 2020-01-21 Start Time: End Time:
Learning Objectives