Document Type

Article

Publication Date

2008

Abstract

Prof. Avi-Yonah proposes a 35 percent withholding tax on deductible payments made to a non-U.S. resident, in coordination with other OECD members. The tax is aimed at U.S. residents posing as foreign investors and would be refundable when the beneficial owner shows that the payments have been reported to tax authorities in the owner’s country of residence.

Comments

Reprinted with the permission of Tax Analysts.

Available for download on Saturday, June 02, 2018


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