United States: Section 1446(f) Final Regulations: Key Changes To Guidance On Non-Publicly Traded Partnership Interest Transfers By Non-U.S. Persons - Proskauer Rose LLP

On October 7, 2020, the U.S. Internal Revenue Service and Treasury Department released final regulations providing guidance on the rules imposing withholding and reporting requirements under the Code on dispositions of certain partnership interests by non-U.S. persons.