US Tax Compliance Certificate: Foreign Partnership Loan Participant | Practical Law

US Tax Compliance Certificate: Foreign Partnership Loan Participant | Practical Law

This Standard Document is delivered by a foreign lender of record to a US borrower and the administrative agent on behalf of a foreign partnership loan participant that has one or more direct or indirect partners who are claiming the benefits of the portfolio interest exemption to receive interest payments free of US withholding tax. This Standard Document has integrated notes with explanations.

US Tax Compliance Certificate: Foreign Partnership Loan Participant

Practical Law Standard Document 3-611-4485 (Approx. 8 pages)

US Tax Compliance Certificate: Foreign Partnership Loan Participant

by Practical Law Finance
MaintainedUSA (National/Federal)
This Standard Document is delivered by a foreign lender of record to a US borrower and the administrative agent on behalf of a foreign partnership loan participant that has one or more direct or indirect partners who are claiming the benefits of the portfolio interest exemption to receive interest payments free of US withholding tax. This Standard Document has integrated notes with explanations.