The document outlines the tax reporting obligations for U.S. persons who are limited partners in a fund that invests in non-U.S. entities. It details the requirements for filing information returns, including the Report of Foreign Bank and Financial Accounts (FBAR), and the implications of owning interests in foreign entities. The document also discusses the taxation of 'qualified dividend income' for non-corporate taxpayers and the conditions under which dividends from U.S. and qualified foreign corporations are taxed at reduced rates.
documents/EFTA01390789.pdf
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