New U.S. withholding tax rules : a practical guide / Charles Bruce.

Format:

Book

Author/Creator:

Bruce, Charles M., author.

Language:

English

Subjects (All):

Withholding tax--Law and legislation--United States.

Withholding tax.

Foreign trusts--Taxation--United States.

Foreign trusts.

Income tax--United States--Foreign income.

Income tax.

Physical Description:

1 online resource.

Place of Publication:

Leiden : Brill, [2002]

Summary:

This book presents a simplified description of the IRS tax and reporting requirements with an emphasis on "real world" situations. Examples and diagrams help the reader through the maze. First, the book introduces basic concepts and terms. This discussion follows the order of the regulations, and the reader is introduced to relevant terminology and acronyms. Second, it paints a relatively comprehensive picture of a typical structure (one with just a few "bells and whistles") and illustrates this with a simple diagram. Then, it proceeds to set forth a number of fact patterns by changing a few of the assumptions. Next, it describes how to comply with the rules in the context of the various fact patterns. Third, a handful of recommendations on compliance are made. These are based on experience with the new rules. Fourth, Frequently Asked Questions (FAQs) are answered. Features a Glossary at the end. Copies of the important IRS regulations, notices, announcements, forms, instructions, and publications are reproduced in the WORKPAPERS. Published under the Transnational Publishers imprint.

Contents:

GENERAL

SUMMARY OF THE NEW REGULATIONS

HOW THE NEW RULES WORK

RECOMMENDATIONS

FREQUENTLY ASKED QUESTIONS

GLOSSARY

WORKPAPERS.

Notes:

Includes bibliographical references and index.

Description based on print version record.

ISBN:

90-04-48035-8

Publisher Number:

10.1163/9789004480353 DOI