The document discusses U.S. tax reporting requirements for Limited Partners owning interests in non-U.S. entities through an Access Fund. It outlines the obligations for filing information returns, potential penalties for non-compliance, and the conditions under which qualified dividend income is taxed at reduced rates. The document also mentions the requirements for filing an FBAR for U.S. persons with financial interests in non-U.S. accounts.
documents/vol00010-efta01354644-pdf.pdf
{"document_type":"financial","key_locations":["United States"],"key_organizations":["Access Fund"]}