Search results with tag "Qualified intermediary agreement"

Qualified Intermediary Agreement SECTION 1. PURPOSE

Revenue Procedure 2017-15 . SECTION 1. PURPOSE .01 In General. This Revenue Procedure sets forth the final qualified intermediary ... to 30 percent on any payment of U.S. source fixed or determinable annual or periodical (FDAP) income that is an amount subject to withholding (as defined in §1.1441-2(a)) made to a foreign person. A lower rate ...

  Agreement, Procedures, Payments, Qualified, Intermediary, Qualified intermediary agreement