The document discusses the tax implications for non-U.S. holders of common stock, including federal income tax, estate tax, information reporting, backup withholding, and additional withholding requirements under FATCA. It outlines the conditions under which non-U.S. holders may be subject to U.S. federal taxes and the necessary documentation to avoid withholding.
doj/DataSet10/EFTA01382399.pdf
{"title":"Amendment No. 3 to Form S-1","document_date":"2015-10-14","document_type":"legal","key_locations":["United States"],"document_subtype":"Securities Registration","key_organizations":["Internal Revenue Service"],"reference_numbers":["DB-SDNY-0081740","SDNY_GM_00227924","EFTA01382399"]}