Reporting and Withholding on Payments to Foreign Persons - A Broader Perspective

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DISCLAIMER

ARCHIVED SEMINARS ARE FOR VIEWING PURPOSES ONLY.

THE SEMINAR CONTENT IS NO LONGER CURRENT AND DOES NOT QUALIFY FOR ANY CONTINUING EDUCATION CREDIT.

ARCHIVE DATE: NOVEMBER 2013

The IRS Large Business and International operating division presented this seminar at the 2009 IRS Nationwide Tax Forum, and the information was correct at the time of recording.

With the economic slowdown and lower interest rates in the U.S., foreign persons and U.S. corporations are frequently entering into transactions involving the buying and selling of U.S. real property interests. This seminar presents information on how tax withholding and reporting laws affect these transactions. This presentation also includes information on the concept of U.S. real property holding corporations, the special withholding requirements for domestic and foreign partnerships with foreign partners and how to handle payments of fixed, determinable, annual and periodic income to foreign persons.

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