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Hold Up, Partner: Proposed Regulations Address Withholding on Foreign Partner Dispositions

June 17, 2019 By Edward Tanenbaum and Heather Ripley

Newly proposed regulations expand withholding on foreign partners transferring interests in partnerships who do business in the United States. Our International Tax Group evaluates the tightening reins on exceptions.

  • Notice 2018-29 and other prior Section 1446(f) guidance
  • Modified withholding exceptions in the new regulations
  • Activation of previously suspended PTP and secondary withholding

Read the full advisory here.

Filed Under: International Tax Advisory, Tax Reform Tagged With: 1446(f), ECI, effectively connected income, Grecian Magnesite Mining, IRS, qualified notice, section 1146, Section 1446(f), section 864(c)(8), Sectopm 864, Tax Cuts and Jobs Act, tax reform, TCJA, Treasury, withholdings

About Edward Tanenbaum

Edward Tanenbaum is co-chair of the firm’s Federal & International Tax Group and a member of the firm’s Global Resources & Strategies Committee. Mr. Tanenbaum’s practice consists primarily of planning and structuring tax efficient solutions for cross-border business transactions and investments by foreign multinational corporations and high-net-worth individuals.

[Read Bio]

About Heather Ripley

Heather Ripley is an associate in the firm’s Federal & International Tax Group. Her practice focuses on federal and international tax services for a range of clients, including domestic and international business entities and individuals.

[Read Bio]

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