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US: Proposed Portfolio Interest Regulations Issued on 10% Shareholder Test for Interest Paid to a Partnership or Trust, 28 June 2006 - Amerika Birleşik Devletleri
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Under §§871(h) and 881(c), interest paid to a nonresident alien individual (NRA) or foreign corporation can be excluded from gross income if the debt on which the interest is paid qualifies as portfolio debt and certain other requirements are met. In general, debt will qualify as portfolio debt if it is issued in registered form and certain other requirements are met, or is in bearer form and meets the requirements of §163(f)(2)(B). B). Section 871(h)(3)(A) provides that the portfolio interest exclusion does not apply to any interest “received” by any “10% shareholder” of the payor within the meaning of §871(h)(3)(B). Under that section, a “10% shareholder” is a person who owns at least 10% of the voting power of an issuing corporation or at least 10% of the interest in an issuing partnership. Section 871(h)(3)(C) provides that the attribution rules of §318(a) apply for purposes of determining ownership under §871(h)(3)(B).
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Page Last Updated: July 3, 2006
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Source: Deloitte Touche Tohmatsu (English)
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