|
The Fog Lifts: IRS Clarifies Regulation for Foreign Private Equity Investors
The Internal Revenue Service (IRS) recently released final regulations addressing an important tax withholding issue for partnerships with foreign investors. The final regulations clarify when withholding taxes are due on interest income allocable to foreign investors, while also providing a potential refund opportunity in certain circumstances. Author Brian Keller points out that, as a result of the regulations, some private equity funds might enjoy greater liquidity. Download PDF
|
