Foreign Passthru Payments The Essential Guide for 2017 Tax Filers

No earlier than January 1, 2017 - Withholding on Foreign Passthru Payments begins. Intergovernmental Agreements. Many foreign governments ... ... Payments (“Proceeds Payments ... 2017. • The grandfather date for obligations giving rise to foreign passthru payments or dividend equivalents. potentially foreign pass thru payments for calendar year. 2017. 2014. 2013. 2012. Page 15. PwC. (1) IGA: Intergovernmental Agreement. (2) ... Federal law changes enacted December 22, 2017, require U.S. shareholders to pay a federal transition tax on the untaxed foreign earnings of ... On December 22, 2017, President Donald Trump signed Public Law 115-97, commonly referred to as the Tax Cuts and Jobs Act (TCJA). The law added new section ... Withholding may also apply to non-US source payments because of the concept of 'passthru payments' (see below). How to avoid the withholding tax. Online Payments: To pay online, go to www.dor.ms.gov, click on Taxpayer Access Point (TAP) and follow the instructions. Without a MARS account or a TAP login,. Further Suspension of Potential “Foreign Passthru Payment” Withholding. FATCA provides that certain payments by an FFI to a non-compliant ... FATCA withholding may be required for "foreign pass-through payments", which are expected to be the subject of future U.S. guidance. 11. What are the ... Foreign pass-thru payments ... withholding on such payments will be required until, at the earliest, January 1, 2017.