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.
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Withholdable payment has the meaning set forth in §1.1471-1(b)(145).
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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;
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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 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
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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.
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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:
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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.
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Withholdable payment means an amount described in §1.1473-1(a).
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Withholdable payment means any payment defined in Treasury Regulation section 1.1473-1(a).
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Related to Withholdable payment

  • PAGA Payment means the penalties pursuant to PAGA that the Parties have agreed is a

  • Tax Payment means either the increase in a payment made by an Obligor to a Finance Party under Clause 12.2 (Tax gross-up) or a payment under Clause 12.3 (Tax indemnity).

  • Reasonable payment means, with respect to professional and other technical services, a payment in an amount that is consistent with the amount normally paid for such services in the private sector.

  • FATCA Withholding means any withholding or deduction required pursuant to an agreement described in section 1471(b) of the Code, or otherwise imposed pursuant to sections 1471 through 1474 of the Code, any regulations or agreements thereunder, any official interpretations thereof, or any law implementing an intergovernmental approach thereto.

  • Separation Payment means any lump sum cash payment in excess of Earned Salary and Accrued Obligations payable to Employee under this Agreement.

  • Termination Payment has the meaning set forth in Section 6.03.

  • Installment Payment has the meaning ascribed to it in Section 2.02(a).

  • Indemnified Tax means (a) any Tax, other than an Excluded Tax, imposed on or with respect to any payment made by or on account of any obligation of the Borrower under any Loan Document and (b) to the extent not otherwise described in clause (a), Other Taxes.

  • relevant payment means either a student loan or an amount intended for the maintenance of dependants referred to in paragraph 76(7) or both.

  • Compensation Payment means a payment, whether in monetary form or in the form of a benefit or service, by or on behalf of an insurer to a complainant to compensate the complainant for a proven or estimated financial loss incurred as a result of the insurer’s contravention, non-compliance, action, failure to act, or unfair treatment forming the basis of the complaint, where the insurer accepts liability for having caused the loss concerned, but excludes any –

  • PRE-PAYMENT The Tenant shall: (check one) ☐ - Pre-Pay Rent in the amount of $ for the term starting on and ending on . The Pre-Payment of Rent shall be due upon the execution of this Agreement. ☐ - Not be required to Pre-Pay Rent.