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• #2367 adabra senior tag chaser83 #2366

  Új Válasz 2025-05-13 16:31:29 #2367

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  adabra

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  válasz chaser83 #2366 üzenetére

  Are dividends paid by PMI to non-U.S. shareholders subject to U.S. withholding tax?
  Yes. Except in certain instances, dividends paid by a U.S. corporation to a non-U.S. shareholder ordinarily are subject to U.S. withholding tax at a rate of 30%. However, in the case of dividends paid by an 80/20 company to a non-U.S. shareholder, a certain part of the dividend payment is exempt from U.S. withholding tax.
  What is an “80/20 company”? Is PMI one?
  An “80/20 company” is a U.S. company 80% of whose gross income for a specified period is generated from active businesses outside the United States. PMI has determined that it qualifies as an “80/20 company” for U.S. tax purposes because more than 80% of its total gross income is from active foreign businesses.
  
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