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

US Tax Compliance Certificate: Foreign Non-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 non-partnership loan participant that is claiming the benefits of the portfolio interest exemption to receive US-source interest payments under a loan agreement free of US withholding tax. This Standard Document has integrated notes with explanations.

US Tax Compliance Certificate: Foreign Non-Partnership Loan Participant

Practical Law Standard Document 5-611-3965 (Approx. 8 pages)

US Tax Compliance Certificate: Foreign Non-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 non-partnership loan participant that is claiming the benefits of the portfolio interest exemption to receive US-source interest payments under a loan agreement free of US withholding tax. This Standard Document has integrated notes with explanations.