Blog Posts June 17, 2019

Hold Up, Partner: Proposed Regulations Address Withholding on Foreign Partner Dispositions

Newly proposed regulations expand withholding on foreign partners transferring interests in partnerships who do business in the United States. Our International Tax Group evaluates the tightening reins on exceptions. Notice 2018-29 and other prior Section 1446(f) guidance Modified withholding exceptions in the new regulations Activation of previously suspended PTP and secondary withholding Read the full advisory here. [...]Read more

The post Hold Up, Partner: Proposed Regulations Address Withholding on Foreign Partner Dispositions appeared first on Alston & Bird Tax Blog.

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