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The following is added at the end of Section {{isdaprov|2(d)}} as new section {{isdaprov|2(d)(iv)}}: | The following is added at the end of Section {{isdaprov|2(d)}} as new section {{isdaprov|2(d)(iv)}}: | ||
:{{isdaprov|2(d)(iv)}} '''{{isdaprov|Foreign Account Tax Compliance Act}}'''. | :{{isdaprov|2(d)(iv)}} '''{{isdaprov|Foreign Account Tax Compliance Act}}'''. | ||
::(a) For purposes of any {{isdaprov|Payer Tax Representation}}, the words “any tax from any payment” | ::(a) For purposes of any {{isdaprov|Payer Tax Representation}}, the words “any tax from any payment” excludes any tax imposed under Sections 1471 and 1472 of the [[Internal Revenue Code]] of 1986, as amended, (or the United States Treasury Regulations or other guidance issued thereunder) (“'''{{isdaprov|FATCA Withholding Tax}}'''”); and | ||
::(b) the definition of “{{isdaprov|Indemnifiable Tax}}” shall not include any {{isdaprov|FATCA Withholding Tax}}. <br> | ::(b) the definition of “{{isdaprov|Indemnifiable Tax}}” shall not include any {{isdaprov|FATCA Withholding Tax}}. <br> |