bzw. dem Steuerabzug unterliegende Zahlungen.
Diese sind in ihrer Definition weit gefasst und schliessen Fixed and Determinable Annual or Periodical Payments (FDAP) aus US-amerikanischer Quelle sowie Bruttoerlöse aus dem Verkauf bestimmter US-Vermögenswerte mit ein.
Zu den FDAP gehören unter anderem Zinszahlungen, Original Issue Discounts, Dividenden, Dividendenäquivalenzzahlungen, Mietzinse und Löhne.
www.pwc.chSo-called withholdable payments.
Withholdable payments have a broad definition that includes US source Fixed and Determinable Annual or Periodical Payments (FDAP) and gross proceeds from the sale of certain US assets.
FDAP payments include interest payments, original issue discounts, dividends, dividend equivalent payments, rents and remuneration.
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