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Sale of Partnership Interest Form

Sale of Partnership Interest Form

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Instructions and help about buying out a partnership interest

[Music] welcome back to our video series on the US tax reform today we would like to have a focus on the sale of partnership interests Anisa we talked in previous videos about the taxation of pass-through entities but what happens now if I decide I want to sell my interest in the partnership well the short answer is is taxable in the US not an answer I guess people want to hear better not yeah how we get there though is a little interesting maybe for some and basically we end up right where we started so under our internal law and the treaty it's always been clear that with respect to the sale of real property located in the US so the sale of that property whether it was held directly or indirectly through a partnership was always such attacks in the US and exempt with progression in Germany in addition we always had us withholding that was applied under our foreign investment in the real property tax act what we like to refer to as FERC done another nice acronym for us and tha

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