Foreign Partners Again Subject To 'US-Source' Income Tax
By Edward Tanenbaum, Daniel Reach and Seth Buchwald · January 29, 2019, 1:58 PM EST
The rules addressing the taxation of income effectively connected with a U.S. trade or business, or ECI, are voluminous and complex, but the latest regulatory guidance focuses on one particular aspect...
To view the full article, register now.
Try a seven day FREE Trial
Already a subscriber? Click here to login