Gesammelte Werke (10) - 2 Angebote vergleichen

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This item is printed on demand. Paperback. 52 pages. Original publisher: Washington, D. C. : U. S. Govt. Accountability Office, 2007 OCLC Number: (OCoLC)191819003 Subject: Taxpayer compliance -- United States. Excerpt: . . . worldwide income. Their income and assets are withheld and reported separately and individually. One of the principal incentives for foreign financial institutions to become QIs is their ability to retain the anonymity of their client list. QIs may report customer income and withholding information for a group of similar recipients receiving similar benefits, known as pooled reporting. NQIs, on the other hand, must reveal the identity of their clients to upstream withholding agents through acceptable documentation in order for their customers to receive treaty benefits as well as interest and capital gains exemptions. Income owned by U. S. taxpayers held offshore may not be pooled and must be reported to IRS individually, either by the QI, NQI, or the last U. S. payor in a chain of payments. Payors of U. S. source income to U. S. taxpayers are not required to withhold from this income, but they must report the income on IRS Form 1099. U. S. taxpayers must report all of their current income on their income tax returns, including U. S. source and foreign source income, as well as ownership of foreign bank accounts 12 and significant ownership in foreign corporations. QIs may opt out of primary withholding and reporting responsibilities for designated accounts - including those owned by U. S. persons - ceding those responsibilities and liabilities to financial institutions upstream in the chain of payments. Eventually, the responsibilities and liabilities associated with these accounts may fall to the last payor within the United States ( and therefore within the jurisdiction of IRS ). Most of the U. S. source income flowing offshore likely is sent to NRAs but some may be sent to U. S. persons. The income may be sent directly to NRAs located offshore, for example when a company pays dividends to a f. . . This item ships from La Vergne,TN.

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United States Government, Gustav Freytag, Paperback, English-language edition, Pub by General Books LLC.