The document discusses the tax implications for non-U.S. holders of Preferred Shares issued by Alpha Group Capital LLC. It covers topics such as U.S. federal withholding tax, capital gains tax, and the conditions under which non-U.S. holders are exempt from U.S. federal income tax. It also outlines the certification requirements for non-U.S. holders to avoid backup withholding and the reporting obligations to the IRS.
doj/DataSet10/EFTA01386901.pdf
{"title":"Tax Treatment of Non-U.S. Holders","document_date":"February 2018","document_type":"financial","key_locations":["United States"],"key_organizations":["Alpha Group Capital LLC","IRS"]}