Finanzen & Märkte · 21.12.19951 Min. Lesezeit
Withholding of Tax on Dispositions of U.S. Real Property Interests by Foreign Persons
Lokale automatische Übersetzung · Originalsprache der Quelle
Zusammenfassung
This document contains final regulations relating to withholding upon certain distributions or dispositions of U.S. real property interests. These regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993 and affect withholding agents required to withhold tax due on certain dispositions and distributions of U.S. real property interests.