The document discusses U.S. tax reporting requirements for Limited Partners in non-U.S. entities, including the need to file information returns for foreign investments and accounts. It also covers 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.
doj/DataSet10/EFTA01389732.pdf
{"document_type":"financial","key_locations":["United States"],"document_subtype":"tax document","key_organizations":["EverWatch Financial","Access Fund"],"reference_numbers":["GLDUS132","DB-SDNY-0094096","SDNY_GM_00240280","EFTA01389732"]}