Reportable Payment definition
Reportable Payment. – means interest and dividend payments as defined in IRC section 3406(b)(2), and other reportable payments as defined in IRC section 3406(b)(3).
Reportable Payment has the meaning set forth in §1.1471- 1(b)(113).
Reportable Payment means, except to the extent modified by the Agreement, any Covered Payment, but only to the extent that the Covered Payment (1) is paid directly, or indirectly through one or more Contractual Intermediaries, to another Authorised Intermediary acting in its capacity as an Authorised Intermediary, or (2) if not so paid, is either (a) paid, directly or indirectly, to a person who is a resident of the Source Country for tax purposes or (b) a payment that qualifies for a reduction or exemption from withholding tax in accordance with Paragraph 6 of the Agreement;
More Definitions of Reportable Payment
Reportable Payment means a payment of interest or dividends (as defined in section 3406(b)(2)) and other reportable payments (as defined in section 3406(b)(3)).
Reportable Payment means a payment that: