US Tax Compliance Certificate: Foreign Partnership Lender | Practical Law

US Tax Compliance Certificate: Foreign Partnership Lender | Practical Law

This Standard Document is delivered by a foreign lender that is a partnership for US federal income tax purposes to a US borrower and the administrative agent on behalf of direct or indirect partners of the lender that are 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 Partnership Lender

Practical Law Standard Document 9-611-4345 (Approx. 7 pages)

US Tax Compliance Certificate: Foreign Partnership Lender

by Practical Law Finance
MaintainedUSA (National/Federal)
This Standard Document is delivered by a foreign lender that is a partnership for US federal income tax purposes to a US borrower and the administrative agent on behalf of direct or indirect partners of the lender that are 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.