Withholdable payment definition

Withholdable payment means any payment of fixed or determinable annual or periodical gains, profits and income from sources within the U.S., to the extent treated as a withholdable payment in Chapter 4 of the Code and regulations issued thereunder.

Withholdable payment has the meaning set forth in §1.1471-1(b)(145).

Withholdable payment described in section 1473(1)(A)(i) of the Code (which relates to payments of interest and certain other payments from sources within the US), 1 July 2014;

Examples of Withholdable payment in a sentence

• Withholdable payment for purposes of FATCA include any payment of FDAP type income (e.g, interest, service fees, royalties, dividends, premiums, annuities) as well as any gross proceeds from the sale of any property that could produce interest or dividends from U.S. sources.

• See §1.1474-1(d) for the amounts subject to reporting on Form 1042-S for chapter 4 purposes and the reporting requirements for passthru payments, including the special requirement for the 2015 and 2016 calendar years for participating FFIs to report certain foreign reportable amounts made to nonparticipating FFIs. (2) Withholdable payment requirements.

• The termU.S. withholding agent means a with- holding agent that is either a U.S. per- son or a U.S. branch of a foreign per- son.(145) Withholdable payment.

• The termreporting Model 2 FFI means a participating FFI that is described in§ 1.1471–1(b)(91).(15) Withholdable payment.

More Definitions of Withholdable payment

Withholdable payment described in section 1473(1)(A)(ii) of the Code (which relates to “gross proceeds” from the disposition of property of a type that can produce interest from sources within the U.S.), 1 January 2017; or

Withholdable payment means any payment of U.S. source fixed or determinable annual or periodical (FDAP) income, and for sales or other dispositions occurring after December 31, 2018, any gross proceeds from the sale or other disposition of any property of a type that can produce interest or dividends that are U.S. source FDAP income.

Withholdable payment means, including but not limited to, any payment of Fixed, Determinable, Annual, Periodical (FDAP) income, profits, and gains derived from the United States, including but not limited to: interest, dividends, rents, salary, wages, remuneration, annuities, compensation, remuneration, and allowance, as well as Gross proceeds gained from the sale or disposal of any property which may produce income in interest or dividends derived from the United States, including but not limited to stock and/or bond.

Withholdable payment means a withholdable payment as defined under the relevant U.S. regulations. If you, (which in the context of these provisions regarding FACTA requirements include anyone who maintains an account in your name with us) have U.S. indicia, the following terms and conditions apply:

Withholdable payment means any payment defined in Treasury Regulation section 1.1473-1(a).

Withholdable payment means an amount described in §1.1473-1(a).