Withholding & Tax TreatiesAnswered

How are treaty benefits applied to interest income earned by my foreign-owned LLC?

IC
isabelle_c229new member
April 9, 2018 1,400 views 1 answer
interest-incometax-treatywithholdingportfolio-interest

My U.S. LLC holds a promissory note and receives interest payments from a U.S. borrower. As a nonresident alien owner, the interest payments are subject to withholding. I want to understand how my tax treaty can reduce the withholding on interest income. Are there different rules for portfolio interest versus other types of interest?

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