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Reporting treaty-based return positions.

Publication: The Tax Adviser
Publication Date: 01-MAY-02 		Format: Online - approximately 845 words
Delivery: Immediate Online Access

Article Excerpt
By now, most tax practitioners should be comfortable with the reporting requirements for payments subject to U.S. withholding tax, especially after the waves created by FormW-8BEN, Certificate of Foreign Status or Beneficial Owner for United States Tax Withholding, when it was first released. With the extended tax season on the horizon, practitioners should not forget about another change added last year that may affect some taxpayers. In fact, what may appear to be a minor problem could ultimately be a major one on closer examination of the rules.

Disclosing Treaty-Based Return Positions

Generally, under Regs. Sec. 301.6114-1(a)(2)(i), a taxpayer would take a treaty-based return position if there were a difference between the tax liability that the taxpayer intended to report on its return and the tax...

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