Ultimate Guide to FATCA Foreign Passthru Payment Definitions

proposed a definition of “foreign passthru payment”). • Exemption ... The details regarding Participating FFI FATCA compliance are too ... (7) PASSTHRU PAYMENT- The term passthru payment means any withholdable payment or other payment to the extent attributable to a withholdable payment. (e) ... ... FATCA reporting or to FFIs that do not themselves enter into FFI ... In the case of “foreign passthru payments,” the definition of which is ... Foreign Passthru Payment. INVESTMENT ENTITY CLARIFICATION. The definition of an F.F.I. includes Investment Entities. Under the regulations ... Payments treated as foreign passthru payments may be treated as ... The definition of a withholdable payment in the Final Regulations generally is. implementing FATCA withholding on withholdable payments. ... foreign passthru payment withholding and the definition of investment entity, as. FATCA imposes a 30% U.S. withholding tax on payments to certain foreign entities of U.S. source FDAP1 income and proceeds from the disposition of property that ... A foreign entity is an FFI if, inter alia, it is an “investment entity” as defined in the Treasury Regulations. There are various circumstances ... – foreign passthru withholding (to be defined in future guidance) on non-US source payments by an FFI that doesn't have the benefit of an ... □ Apply FATCA withholding on withholdable payments and foreign passthru payments to noncompli- ... definition of a foreign passthru payment. Therefore, further ...