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NRA Withholding and Reporting on Payments to Foreign Nationals – Part 7: What...
You must apply the proper withholding and reporting rules based on tax residency status to payments to foreign national recipients regardless of whether the recipient was authorized to provide the...
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NRA Withholding and Reporting on Payments to Foreign Nationals – Part 8: Does...
No, there is no federal law or regulation that requires that an income recipient provide you with a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) in order to be...
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NRA Withholding and Reporting on Payments to Foreign Nationals – Part 9: How...
The source of income is determined under U.S. tax rules based on the type of income. Compensation for personal services, whether employment or self-employment, is generally sourced where the services...
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NRA Withholding and Reporting on Payments to Foreign Nationals – Part 10: Do...
Compensation for services performed abroad is foreign source income. For audit purposes, the place where the services are performed should be indicated in the agreement with the individual. It is not...
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Information Reporting on Form 1042-S, A New Challenge for Accounts Payable –...
Exemption Codes indicate the reason that taxes were not withheld on the gross income being reported. Exemption Codes typically used for payments to foreign vendors are 00, 01, 02, 03, and 04. Code 00...
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Paula Singer Releases Four Whitepapers on Nonresident Alien Taxation
Nonresident alien taxation, which encompasses the special payroll withholding and reporting rules for nonresident alien employees and the withholding of tax on U.S.-source income paid to nonresident...
View ArticleUrban Land Tenure Reform: from Minneapolis to Manila
By Sharon Sayles-Belton Vice President, Government Affairs & Community Relations Thomson Reuters A couple of weeks ago, I chaired a panel session at the World Bank Conference on Land &...
View ArticleCertain U.S. Tax Treaty Implications of Brexit
Author: PEG O’CONNOR, MIN YU, MARIA MARTINEZ, JOSE MURILLO, AND CRAIG HILLIER The authors are members of Ernst & Young LLP’s International Tax Services group based in London and Washington DC. The...
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