What information is required in Part IV of Form 965-C?

Part IV of Form 965-C requires the entry of the transferor's section 965(h) net tax liability remaining unpaid and the date of the next installment payment due by the transferee.

What is Form 965-C used for?

Form 965-C is a document used by eligible taxpayers to enter into a transfer agreement under IRC Section 965(h) for the assumption of a portion of another taxpayer's section 965(h) net tax liability arising from the transition tax under IRC Section 965.

What information is required in Part II of Form 965-C?

Part II of Form 965-C requires the name, address, and identification number of the eligible section 965(h) transferee, as well as a description of the covered acceleration event.

What information is required in Part I of Form 965-C?

Part I of Form 965-C requires the name, address, and identification number of both the eligible section 965(h) transferor and the eligible section 965(h) transferee.

What is required in Part V of Form 965-C?

Part V of Form 965-C requires the eligible section 965(h) transferee to confirm their ability to pay the remaining payments required under IRC Section 965(h) with respect to the section 965(h) net tax liability being assumed.

What is required in Part VI of Form 965-C?

Part VI of Form 965-C requires both the eligible section 965(h) transferor and the eligible section 965(h) transferee to sign the transfer agreement, certifying that they have examined the form and that it is true, correct, and complete.

What is the purpose of the leverage ratio requirement in Part V of Form 965-C?

The leverage ratio requirement in Part V of Form 965-C is used by the Commissioner to determine whether the eligible section 965(h) transferee has the ability to pay the outstanding section 965(h) net tax liability. A leverage ratio in excess of three to one does not necessarily mean that a transfer agreement is invalid.

What is a covered acceleration event?

A covered acceleration event is an event that triggers the inclusion in income under IRC Section 965 of previously untaxed foreign earnings and profits or previously taxed foreign earnings and profits that have been reclassified as subpart F income or global intangible low-taxed income.

Who are the parties involved in a Form 965-C agreement?

The parties involved in a Form 965-C agreement are the eligible section 965(h) transferor and the eligible section 965(h) transferee.

What information is required in Part III of Form 965-C?

Part III of Form 965-C requires a detailed description of the covered acceleration event, including the date it occurred and the amount of foreign base company sales or services income and global intangible income included in income under IRC Section 965.

Obrazac 965-C

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Obrazac 965-C (prosinac 2019.)

Ugovor o prijenosu prema odjeljku 965 (h) (3)

These instructions explain how to complete Part VI of Form 965-C, which pertains to the terms of agreement for transferring section 965(h) net tax liability. The transferee must agree to assume the liability and comply with all applicable requirements under section 965(h) and Regulations thereunder.

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Obrazac 965-C Upute - Upute za obrazac 965-C (Rev. Decembar 2019.)

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Obrazac 965-C

PITANJA

What information is required in Part IV of Form 965-C?
Part IV of Form 965-C requires the entry of the transferor's section 965(h) net tax liability remaining unpaid and the date of the next installment payment due by the transferee.
What is Form 965-C used for?
Form 965-C is a document used by eligible taxpayers to enter into a transfer agreement under IRC Section 965(h) for the assumption of a portion of another taxpayer's section 965(h) net tax liability arising from the transition tax under IRC Section 965.
What information is required in Part II of Form 965-C?
Part II of Form 965-C requires the name, address, and identification number of the eligible section 965(h) transferee, as well as a description of the covered acceleration event.
What information is required in Part I of Form 965-C?
Part I of Form 965-C requires the name, address, and identification number of both the eligible section 965(h) transferor and the eligible section 965(h) transferee.
What is required in Part V of Form 965-C?
Part V of Form 965-C requires the eligible section 965(h) transferee to confirm their ability to pay the remaining payments required under IRC Section 965(h) with respect to the section 965(h) net tax liability being assumed.
What is required in Part VI of Form 965-C?
Part VI of Form 965-C requires both the eligible section 965(h) transferor and the eligible section 965(h) transferee to sign the transfer agreement, certifying that they have examined the form and that it is true, correct, and complete.
What is the purpose of the leverage ratio requirement in Part V of Form 965-C?
The leverage ratio requirement in Part V of Form 965-C is used by the Commissioner to determine whether the eligible section 965(h) transferee has the ability to pay the outstanding section 965(h) net tax liability. A leverage ratio in excess of three to one does not necessarily mean that a transfer agreement is invalid.
What is a covered acceleration event?
A covered acceleration event is an event that triggers the inclusion in income under IRC Section 965 of previously untaxed foreign earnings and profits or previously taxed foreign earnings and profits that have been reclassified as subpart F income or global intangible low-taxed income.
Who are the parties involved in a Form 965-C agreement?
The parties involved in a Form 965-C agreement are the eligible section 965(h) transferor and the eligible section 965(h) transferee.
What information is required in Part III of Form 965-C?
Part III of Form 965-C requires a detailed description of the covered acceleration event, including the date it occurred and the amount of foreign base company sales or services income and global intangible income included in income under IRC Section 965.

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Porezni obrasci

Obrazac 965-C je jedan od poreznih obrazaca koji su dokumenti koji se koriste za prijavu informacija o prihodima pojedinca ili tvrtke, odbicima i poreznim obvezama relevantnim poreznim vlastima. Ovi su obrasci nužni za usklađivanje s poreznim zakonima i ispunjavanje poreznih obveza. Porezni obrasci razlikuju se ovisno o zemlji i posebnim poreznim zahtjevima. Evo nekih uobičajenih vrsta poreznih obrazaca:

Individualni porezni obrasci: Ove obrasce koriste pojedinačni porezni obveznici za prijavu osobnog dohotka i traženje odbitaka, kredita i izuzeća. Primjeri uključuju obrazac 1040 u Sjedinjenim Američkim Državama ili obrazac povrata poreza za samoprocjenu u Ujedinjenom Kraljevstvu.

Poslovni porezni obrasci: Poslovni porezni obrasci koriste se od strane tvrtki, partnerstava ili samozaposlenih pojedinaca za prijavu poslovnih prihoda, troškova i drugih podataka povezanih s porezom. Primjeri uključuju obrazac iz Priloga C (Dobit ili gubitak od poslovanja) u Sjedinjenim Državama ili obrazac CT600 (Povrat poreza tvrtke) u Ujedinjenom Kraljevstvu.

Obrasci za porez na plaće: Ove obrasce koriste poslodavci za prijavu plaća, nadnica i poreza zadržanih na plaćama svojih zaposlenika. Primjeri uključuju obrazac W-2 u Sjedinjenim Državama ili obrazac P60 u Ujedinjenom Kraljevstvu.

Obrasci za porez na promet: tvrtke koriste obrasce za porez na promet za prijavu i uplatu poreza na promet prikupljenog na oporezivu robu ili usluge. Posebni obrasci poreza na promet razlikuju se ovisno o jurisdikciji.

Obrasci za porez na dodanu vrijednost (PDV): PDV obrasci koriste se u zemljama koje nameću porez na dodanu vrijednost za prijavu i uplatu PDV-a prikupljenog od prodaje i traženje PDV kredita za kupnje. Primjeri uključuju obrasce za povrat PDV-a koji se koriste u mnogim zemljama.

Procijenjeni porezni obrasci: Procijenjeni porezni obrasci koriste se za prijavu i plaćanje procijenjenih poreza na prihod koji ne podliježe zadržavanju, kao što je prihod od samozapošljavanja ili prihod od ulaganja.

Ovo je samo nekoliko primjera od brojnih poreznih oblika koji mogu postojati. Konkretni potrebni obrasci ovise o poreznim zakonima i propisima u vašoj zemlji ili jurisdikciji. Važno je konzultirati se sa smjernicama porezne uprave ili potražiti stručni savjet kako biste utvrdili koji su obrasci primjenjivi u vašoj situaciji.

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