EFTA01111788Set 9
2009-03-1151p3,866w
payments to "foreign financial institutions"
("FFIs") and certain "non-financial foreign entities" ("NFFEs").
2. Repeals exception to withholding on foreign-targeted bearer bonds.
3. Treats certain "dividend equivalent" payments received ... rules applicable to foreign trusts.
6
EFTA01111793
1. Withholding on Payments to FFIs and
NFFEs
— FATCA imposes an obligation to withhold 30% of
withholdable payments to foreign financial
institutions ("FFIs ... certain non-financial foreign
entities ("NFFEs").
EFTA01111794
1.1 Withholdable Payments
Any payment of interest, dividends, rents, salaries, wages, premiums,
annuities, compensations, remunerations, or emoluments from
sources within the United States
https://www.justice.gov/epstein/files/DataSet%209/EFTA01111788.pdf