This document provides a general summary of the material United States federal income and estate tax consequences to non-U.S. holders of purchasing, owning, and disposing of shares of Class A common stock. It defines a 'non-U.S. holder' and outlines the tax implications for partnerships and other entities. The summary is based on the Code, United States Treasury regulations, and other legal authorities as of the date of the prospectus. It does not cover all tax aspects and excludes certain special tax treatments.
documents/vol00010-efta01366734-pdf.pdf
{"title":"Material United States federal income tax consequences to non-U.S. holders","document_date":"2015-07-20","document_type":"legal","key_locations":["United States","District of Columbia"],"document_subtype":"prospectus","key_organizations":["IRS"],"reference_numbers":["DB-SDNY-0058262","SDNY_GM_00204446","EFTA01366734"]}