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

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

This Standard Document is delivered by a foreign lender that is not a partnership for US federal income tax purposes to a US borrower and the administrative agent when the lender is claiming the benefits of the portfolio interest exemption to receive interest payments from the borrower free of US withholding tax. This Standard Document has integrated notes with explanations.

US Tax Compliance Certificate: Foreign Non-Partnership Lender

Practical Law Standard Document 7-610-9566 (Approx. 6 pages)

US Tax Compliance Certificate: Foreign Non-Partnership Lender

by Practical Law Finance
MaintainedUSA (National/Federal)
This Standard Document is delivered by a foreign lender that is not a partnership for US federal income tax purposes to a US borrower and the administrative agent when the lender is claiming the benefits of the portfolio interest exemption to receive interest payments from the borrower free of US withholding tax. This Standard Document has integrated notes with explanations.