June 25, 2025|1 Minutes
Section 899: Implications for QIs (Update)
Earlier in June 2025, we published a White Paper analysing the terms of a proposed US Internal Revenue Code Section 899 and its potential impact on non-US financial institutions and non-US investors.
This article provides updates to the original White Paper following discussions in the Senate Finance Committee (Title VII). New material, including Figure 1 is designed to help readers understand the structure of the new section in order to be able navigate to the most appropriate part of the material as well as commentary on the changes between the two documents.
Download your copy and get in touch if you would like assistance working through what this bill might mean for your institution.
Section 899 White Paper (Updated 06 20 2025)
