Foreign Passthru Payments The Ultimate Guide to Boosting Your Global Impact in 2017

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 ... ... foreign passthrough payments. Certain payees are exempt from FATCA ... 1, 2017, for offshore payments of U.S.-source income, 40 for ... 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,. January 1, 2017. • FATCA withholding begins on certain gross ... Payments treated as foreign passthru payments may be treated as ... Earliest date that withholding on foreign passthru payments may commence (PFFIs) ... year 2017) (WAs and PFFIs). 2013. Timeline of Certain Key Dates for ... The proposed regulations extend FATCA's “grandfathering” period, delay the effective date for withholding on foreign-source passthru payments, provide potential ... ... foreign corporation is a related party as defined in R.S. 47:605.1. Starting with the 2017 Franchise tax period, a limited liability company (L.L.C.) for ... ... 2017, 72 percent of expenses which would otherwise be deductible under ... Corporation franchise tax for foreign corporations, or other taxable foreign ... Withholdable payments to foreign financial institutions. (a) In general. In ... (7) Passthru payment. The term "passthru payment" means any withholdable ... withholding tax on those payments from 1st January 2017 in any case. ... foreign passthru payments (Treas. Reg. § 1.1471-. 2(b)(2)(i)(B)). 6 ...