Source: https://tax.thomsonreuters.com/tag/1042-s/page/9/
Timestamp: 2016-12-06 10:12:03
Document Index: 675715422

Matched Legal Cases: ['art 2', 'art 1', 'art 5', 'art 4', 'art 3', 'art 2']

1042-S Archives - Page 9 of 12 - Thomson Reuters Tax & Accounting
Residency for Tax Treaty Purposes for Individuals Part 2: Eligibility for Treaty Benefits
On April 23, 2012 By Paula Singer Eligibility for tax treaty benefits in the first instance is based on an individual’s tax residency status (not citizenship) in the treaty country. The timing of tax residency in the treaty country varies with the treaty article providing the benefit. Most treaty benefits require an individual to be a tax resident of the treaty country at the [...]Read Full Article →Residency for Treaty Purposes for Individuals – Part 1
On April 19, 2012 By Paula Singer The United States has income tax treaties with over 60 countries for the primary purpose of avoiding double taxation. Double taxation occurs when an individual’s country of residence (or citizenship, in the case of U.S. citizens) taxes an individual on worldwide income and the country where income is derived also taxes the individual’s income, typically by [...]Read Full Article →Services-Related Permanent Establishments
On April 17, 2012 By Paula Singer A foreign business enterprise without a fixed place of business in the U.S. may nevertheless have a U.S. permanent establishment (PE) based on services provided in the U.S. on its behalf. This can occur in one of two ways: 1) the sales activities for the foreign enterprise are carried on in the U.S. through a [...]Read Full Article →Treaty Exemptions for Business Profits – Part 5: A Fixed Place of Business
On April 4, 2012 By Paula Singer In order for an enterprise to have a fixed place of business, the place of business must be a building or physical location. The premises need not be owned or leased by the enterprise nor used exclusively by the enterprise. It is enough that the space is at the constant disposal of the enterprise. For [...]Read Full Article →Treaty Exemptions for Business Profits – Part 4: Permanent Establishment
On March 29, 2012 By Paula Singer The definition of a permanent establishment may be found in the Permanent Establishment Article (typically article 5) of the applicable treaty. An enterprise has a permanent establishment if it has “a fixed place of business through which the enterprise carries on its business in whole or in part.” It may be a place of management, [...]Read Full Article →Treaty Exemptions for Business Profits – Part 3: Treaty Exemptions from Withholding
On March 26, 2012 By Paula Singer A foreign entity may claim a treaty-based exemption from NRA withholding by submitting a Form W-8BEN with the treaty claim described in Part 2 and the income for which an exemption is being claimed described on line 10. To be valid, the Form W-8BEN must include the entity’s U.S. Employer Identification Number (EIN). An [...]Read Full Article →