SlideShare a Scribd company logo
1 of 1
Download to read offline
Ve P e iu
 iw r vo s      S a eT i:
                 h r hs                     S S R B NOW fr u f emo tl n ws t r
                                             UB C I E   o o rre   nhy e l t
                                                                          ee




                                                  V lme8 |Is e1 |N v mb r2 1
                                                   ou     su      oe e 02




  N G o a i a a vs r f m fu d d b c rie p oe s n l f m U A & I da t p o ie
   S lb l s n d i y i
                  o   r o n e y etid r fs i as r
                                     f        o     o   S    n i o r vd
  itr ain la s lt n t idvd ash vn a s t n /o a ic meb s i I daa dU A
  nen t a tx oui s o n iiu l a ig s e a d r n n o
        o         o                                     ae n n i n S .

  Wea N G o a, r vd y uti rdco sb r e txs lt n . u i- o s txv trn h v
      t S lb lp o ie o al e r s o d r a oui s O r n h u e a eea s a e
                          o                    o
  a p oo n u d rtn ig o U S a d I da T x lws t a d e s c mpe ie ai n o to
     r fu d n esa dn f . . n n in a a        o d rs o lxt s r ig u f
                                                              i  s
  mut l jr dcin .
    lpe u i i o s
      i    s t




  US Pe s n i v s m e t i I d a Mu u l
       ro s n e t     n s n n in  ta
  F n s a e t e t d a PF C
   u d   r rae       s  Is
  Ma yN nR s e t n in (N I” f dmuu lu div sme tnI daag e t at ce t n
    n o e i n I da s “ R s) i
             d               n   ta fn n e t n i n i  ra we l rai
                                                             h    o
  o p ru i . h ra o sae
   p o tnt T e e s n r:
          y

    D vd n saetxf e
     iie d r a r  e
    S o t em c ptl an o e ut fn saetx d@1 %
     h r tr a i g is n q i u d r a e
                a            y           5
    L n tr c ptl an o e ut fn saetxf e
     o g em a i g is n q i u d r a r
                a            y        e
    L n tr c ptl an o d b fn saetx d@ 2 % iid x t ni tk no tx d@1 %
     o g em a i g is n e t u d r a e
                a                       0 fn e ai s a e r a e
                                                 o               0
    iid x t nb n f i n t a e
    fn e ai e ei s o tk n
            o     t

  Ho v r I t r a R v n eS r ie ( I S )i te t gf r i nmu u l u d a P s ie
    we e , n e n l e e u e vc s “ R ” s r a i o eg
                                            n          t a f n s s a sv
  F r i n I v s me t o a is( P I ” .
   o eg n e t n C mp n e “ F C )

  Mu u l u d s r c u ei I d a
    t a F n tu t r n n i




  De i i o o P I
    f t n f FC
     n i

  A p r S I tr a R v n eC d 1 9 , P I i a yfrinc mp n ta:
   s e U nen l e e u o e 2 7 a FC s n o eg o a y h t

    d r e a la t 5 o i g o sic mef m p s iea t ie o
     ei s te s 7 % ft r s n o
       v               s           ro   asv ci t s r
                                               vi
    d r e p s ie ic me f m a la t5 % o i a s t whc ae h l frte p o u t n o
     ei s a s
       v      v no     ro   te s 0    f t s es i r ed o h r d ci
                                        s         h                   o f
    p s ieic me
     as v no .


  S , o a eP I st x d i US
   o h w r FC a e n       ?

  A U txp y r a c o s o eo tefl wigtremeh d :
     S a a e c n h o e n f h ol n h e
                               o        to s


  E c s Diti u in Me h d
   x e s s rb t s
               o    to

  T i i ad fut to u ls y uf da e c pin T eb s r lsaeta y up yn txu t
   hs s ea lmeh d ne s o i n x e t . h a i ue r h t o a o a ni
                             n         o       c                         l
  y u s ly u iv sme t T i i frp o l wh dd n tma e a y ee t n o terP I sa d
   o el o r n e t n. hs s o e pe o i o         k n lci    o n h i FC n
  tr u h u teh lig p r d dd n tfl p F r 8 2 . h wa teg i wo l b c l ltd
  h o g o t h odn ei , i o i u o m 6 1 T e y h an ud e ac ae
                      o         l                                    u
  a drp re i a fl ws
   n e o td s s ol :
                  o

    Aln o
     lic mea dg iswo l b tx da tehg e t r iayic metxrt (u rnl 3 %)
             n an    ud e a e t h ih s o dn r n o   a ae c re t 5
                                                               y
    Y uh v t a s meta al an a tet
     o a e o su    h t lg is t h i o s l aee r e rtbyo e tet
                                 me f ae r an d aa l v r h i tete
                                                            me h h
    iv sme t sh l (
    n e t n wa ed i mmaeilf o h dls i teiia y as.
                        tr iy u a o s n h nt l e r)
                          a                 i
    I trs c ag sh st b p i (o o n e a n al)o ted fre tx( f a hy a)
    nee t h r e a o e ad c mp u d d n u ly n h eerd a o e c e r.


  Qu l id Ee t g F n Me h d
    a i e lc i
      f       n u d    to

  I teP I me t c rana c u t ga drp rigrq i me t, nyte teiv so c nee t
  f h FC     es eti c o ni n e o t
                            n        n e ur
                                          e ns o l h n h n e tr a lc
  ti o t n I i p a t al i o s l fr frinmuu lu dt k e U b o sa dtxrc r s
  hs pi . ts rci l mp s i e o a o eg
        o           c y      b           ta fn o e p S o k n a e o d
  a dp o ieU txifr t nt ter n e tr.
   n r vd S a no mai o h i iv so s
                         o


  Ma k t - r e Me h d
    r -o Ma k t t o

  T i meh d alws te iv so t d c r n t n l an a ic me b tkn te df rn e
   hs   to l o   h n e tr o e l e oi a g is s n o
                               a     o                y a ig h iee c
                                                                f
  b t e tefimak t au o tes ae a teb gn igo tey a a dtefimak t au
   ewe n h ar re v le f h h rs t h e inn f h e r n h ar re v le
  o tes ae a tee do tey a. h ic mewi b te tda o dn r ic me
   f h h rs t h n f h e r T e n o      l e rae s r iay n o .
                                       l

  S b e u n y a, o wi sat t a a jse b s ( sl, h mak t au a teb gn ig
   u s q e t e r y u l tr wi n du td a i mo t te re v le t h e inn
                     l      h          s     y
  o tey a)
   f h e r.

  I tey a o s l o iv sme t y uwi b tx dln tr c ptl an o l o tep rino
  n h e r f ae fn e t n, o     l e a e o g em a i g is ny n h o t
                                l                a               o f
  teg ista h sn t e ntx dp e iu l a o dn r ic me
  h an h t a o b e a e rvo s s r iay n o .
                                  y

  T eeaes merq i me t ta mu t eme b tefn :
   hr r o   e ure ns h t s b     t yh ud

    F n p i smu t era i a albe
     ud rec     s b e dl v i l
                        y   a
    F n c n o rq i amii m iv sme t f r ta $ 00 0 ec
     u d a n t e ure   nmu n e t n o mo e h n 1 ,0 , t.


  P n le
   e at s
       i

  F i r t feF r 8 2 c nrs li a$ 00 0f e
   al e o i o m 6 1 a e utn
     u     l                   1 ,0 i .
                                     n


  C n l so
   o cu in

  Wi teito u t no ten w F r 8 3 , o aerq i dt c e k( p r I )wh te y u
   t h nr d ci
    h         o f h e o m 9 8 y u r e ur o h c i at V
                                          e         n         eh r o
  h v fe F r 8 2 .
   a e i d om 6 1
       l


  A o ted t o ti n ws t r I Si i tep o e so ito u igan we v rino teF r
   s f h ae f hs e l t , R s n h r c s fnr d c
                     ee                           n   e r es o f h om
  8 2 (u rnl i d at o m)
   6 1 c re t n rf fr .
             y


  T e r lso P I a d te tx F r 8 2 a s c td wi i ae v r c mpe .T e c mpe i
   h ue f FC n h a o m 6 1 s o i e     a    t t r ey o lx h o lxt
                                             h                           y
  frh r ice s s i te iv sme t ae p rh s d a d s l i te s me y a (h r tr
  u te n ra e f h n e t n r u c a e n od n h a               e r s o t em
  iv sme t) N nc mpin ep n le aeas v r hg .
  n e t ns. o o l c e at s r l ey ih
                   a        i     o


  Werc mme d c n ut g co sb r e txa vs r f m b fr y u tk a yd c in o y u
    eo    n o s ln r s - o d r a d i y i
                  i                   o   r eo e o a e n e i o n o r
                                                               s
  c re t n ftr iv sme t.
   u rn a d uu e n e t ns




www. s lb l o
   n go a. m
           c                    U s b cie
                                 n u srb         C n et t U
                                                  o n c Wi s
                                                          h

More Related Content

What's hot

Why Make An App? (Retailers)
Why Make An App? (Retailers)Why Make An App? (Retailers)
Why Make An App? (Retailers)fandura
 
Photo contest
Photo contestPhoto contest
Photo contestNam Ho
 
Instituto tecnológico superior 1990
Instituto tecnológico superior 1990Instituto tecnológico superior 1990
Instituto tecnológico superior 1990MILTHONKUVI
 
Industrial Design Portfolio
Industrial Design Portfolio Industrial Design Portfolio
Industrial Design Portfolio Charles Doiron
 
Hacktivism - The Hacker News Magazine - May 2012 Issue
Hacktivism - The Hacker News Magazine - May 2012 IssueHacktivism - The Hacker News Magazine - May 2012 Issue
Hacktivism - The Hacker News Magazine - May 2012 IssueReputelligence
 
FSCM HighRadius Dispute Resolution Accelerator
FSCM HighRadius Dispute Resolution AcceleratorFSCM HighRadius Dispute Resolution Accelerator
FSCM HighRadius Dispute Resolution AcceleratorHighRadius
 
HIghRadius SAP FSCM Accelerators
HIghRadius SAP FSCM AcceleratorsHIghRadius SAP FSCM Accelerators
HIghRadius SAP FSCM AcceleratorsHighRadius
 
Braithwaite Company Profile
Braithwaite Company ProfileBraithwaite Company Profile
Braithwaite Company ProfileBen Braithwaite
 
Project: Open Innovation Forum
Project: Open Innovation ForumProject: Open Innovation Forum
Project: Open Innovation Forum_Norppa_
 
Kunzum: Ladakh - The Buddhist Circuit
Kunzum: Ladakh - The Buddhist CircuitKunzum: Ladakh - The Buddhist Circuit
Kunzum: Ladakh - The Buddhist Circuitkunzum
 
Vanessa energy brochure bv1
Vanessa energy brochure bv1Vanessa energy brochure bv1
Vanessa energy brochure bv1vanessaenergy
 

What's hot (15)

Why Make An App? (Retailers)
Why Make An App? (Retailers)Why Make An App? (Retailers)
Why Make An App? (Retailers)
 
Photo contest
Photo contestPhoto contest
Photo contest
 
Instituto tecnológico superior 1990
Instituto tecnológico superior 1990Instituto tecnológico superior 1990
Instituto tecnológico superior 1990
 
Industrial Design Portfolio
Industrial Design Portfolio Industrial Design Portfolio
Industrial Design Portfolio
 
Hacktivism - The Hacker News Magazine - May 2012 Issue
Hacktivism - The Hacker News Magazine - May 2012 IssueHacktivism - The Hacker News Magazine - May 2012 Issue
Hacktivism - The Hacker News Magazine - May 2012 Issue
 
FSCM HighRadius Dispute Resolution Accelerator
FSCM HighRadius Dispute Resolution AcceleratorFSCM HighRadius Dispute Resolution Accelerator
FSCM HighRadius Dispute Resolution Accelerator
 
HIghRadius SAP FSCM Accelerators
HIghRadius SAP FSCM AcceleratorsHIghRadius SAP FSCM Accelerators
HIghRadius SAP FSCM Accelerators
 
Braithwaite Company Profile
Braithwaite Company ProfileBraithwaite Company Profile
Braithwaite Company Profile
 
Acquisition of Immovable Property in India by Individuals
Acquisition of Immovable Property in India by IndividualsAcquisition of Immovable Property in India by Individuals
Acquisition of Immovable Property in India by Individuals
 
Project: Open Innovation Forum
Project: Open Innovation ForumProject: Open Innovation Forum
Project: Open Innovation Forum
 
Kunzum: Ladakh - The Buddhist Circuit
Kunzum: Ladakh - The Buddhist CircuitKunzum: Ladakh - The Buddhist Circuit
Kunzum: Ladakh - The Buddhist Circuit
 
Going Conference
Going ConferenceGoing Conference
Going Conference
 
20 FINE Slides: Hospitality
20 FINE Slides: Hospitality20 FINE Slides: Hospitality
20 FINE Slides: Hospitality
 
Vanessa energy brochure bv1
Vanessa energy brochure bv1Vanessa energy brochure bv1
Vanessa energy brochure bv1
 
InoVVorX Brochure
InoVVorX BrochureInoVVorX Brochure
InoVVorX Brochure
 

More from NS Global

Tax regulations in USA affecting NRI's - 2013
Tax regulations in USA affecting NRI's - 2013Tax regulations in USA affecting NRI's - 2013
Tax regulations in USA affecting NRI's - 2013NS Global
 
Foreign Philanthropy
Foreign PhilanthropyForeign Philanthropy
Foreign PhilanthropyNS Global
 
RBI to work on FATCA impact
RBI to work on FATCA impactRBI to work on FATCA impact
RBI to work on FATCA impactNS Global
 
LOS ANGELES ACCOUNTANT PLEADS GUILTY TO TAX CRIMES RELATED TO HAWAII CLIENTS
LOS ANGELES ACCOUNTANT PLEADS GUILTY TO TAX CRIMES RELATED TO HAWAII CLIENTSLOS ANGELES ACCOUNTANT PLEADS GUILTY TO TAX CRIMES RELATED TO HAWAII CLIENTS
LOS ANGELES ACCOUNTANT PLEADS GUILTY TO TAX CRIMES RELATED TO HAWAII CLIENTSNS Global
 
Non Resident questionnaire
Non Resident questionnaireNon Resident questionnaire
Non Resident questionnaireNS Global
 
Avoid Double Taxation on your 401 (k) and retirement accounts
Avoid Double Taxation on your 401 (k) and retirement accountsAvoid Double Taxation on your 401 (k) and retirement accounts
Avoid Double Taxation on your 401 (k) and retirement accountsNS Global
 
Who is required to file an US individual tax return?
Who is required to file an US individual tax return?Who is required to file an US individual tax return?
Who is required to file an US individual tax return?NS Global
 

More from NS Global (8)

Tax regulations in USA affecting NRI's - 2013
Tax regulations in USA affecting NRI's - 2013Tax regulations in USA affecting NRI's - 2013
Tax regulations in USA affecting NRI's - 2013
 
Foreign Philanthropy
Foreign PhilanthropyForeign Philanthropy
Foreign Philanthropy
 
RBI to work on FATCA impact
RBI to work on FATCA impactRBI to work on FATCA impact
RBI to work on FATCA impact
 
LOS ANGELES ACCOUNTANT PLEADS GUILTY TO TAX CRIMES RELATED TO HAWAII CLIENTS
LOS ANGELES ACCOUNTANT PLEADS GUILTY TO TAX CRIMES RELATED TO HAWAII CLIENTSLOS ANGELES ACCOUNTANT PLEADS GUILTY TO TAX CRIMES RELATED TO HAWAII CLIENTS
LOS ANGELES ACCOUNTANT PLEADS GUILTY TO TAX CRIMES RELATED TO HAWAII CLIENTS
 
Duban
DubanDuban
Duban
 
Non Resident questionnaire
Non Resident questionnaireNon Resident questionnaire
Non Resident questionnaire
 
Avoid Double Taxation on your 401 (k) and retirement accounts
Avoid Double Taxation on your 401 (k) and retirement accountsAvoid Double Taxation on your 401 (k) and retirement accounts
Avoid Double Taxation on your 401 (k) and retirement accounts
 
Who is required to file an US individual tax return?
Who is required to file an US individual tax return?Who is required to file an US individual tax return?
Who is required to file an US individual tax return?
 

US Persons investments in Indian Mutual Funds are treated as PFIC's.

  • 1. Ve P e iu iw r vo s S a eT i: h r hs S S R B NOW fr u f emo tl n ws t r UB C I E o o rre nhy e l t ee V lme8 |Is e1 |N v mb r2 1 ou su oe e 02 N G o a i a a vs r f m fu d d b c rie p oe s n l f m U A & I da t p o ie S lb l s n d i y i o r o n e y etid r fs i as r f o o S n i o r vd itr ain la s lt n t idvd ash vn a s t n /o a ic meb s i I daa dU A nen t a tx oui s o n iiu l a ig s e a d r n n o o o ae n n i n S . Wea N G o a, r vd y uti rdco sb r e txs lt n . u i- o s txv trn h v t S lb lp o ie o al e r s o d r a oui s O r n h u e a eea s a e o o a p oo n u d rtn ig o U S a d I da T x lws t a d e s c mpe ie ai n o to r fu d n esa dn f . . n n in a a o d rs o lxt s r ig u f i s mut l jr dcin . lpe u i i o s i s t US Pe s n i v s m e t i I d a Mu u l ro s n e t n s n n in ta F n s a e t e t d a PF C u d r rae s Is Ma yN nR s e t n in (N I” f dmuu lu div sme tnI daag e t at ce t n n o e i n I da s “ R s) i d n ta fn n e t n i n i ra we l rai h o o p ru i . h ra o sae p o tnt T e e s n r: y D vd n saetxf e iie d r a r e S o t em c ptl an o e ut fn saetx d@1 % h r tr a i g is n q i u d r a e a y 5 L n tr c ptl an o e ut fn saetxf e o g em a i g is n q i u d r a r a y e L n tr c ptl an o d b fn saetx d@ 2 % iid x t ni tk no tx d@1 % o g em a i g is n e t u d r a e a 0 fn e ai s a e r a e o 0 iid x t nb n f i n t a e fn e ai e ei s o tk n o t Ho v r I t r a R v n eS r ie ( I S )i te t gf r i nmu u l u d a P s ie we e , n e n l e e u e vc s “ R ” s r a i o eg n t a f n s s a sv F r i n I v s me t o a is( P I ” . o eg n e t n C mp n e “ F C ) Mu u l u d s r c u ei I d a t a F n tu t r n n i De i i o o P I f t n f FC n i A p r S I tr a R v n eC d 1 9 , P I i a yfrinc mp n ta: s e U nen l e e u o e 2 7 a FC s n o eg o a y h t d r e a la t 5 o i g o sic mef m p s iea t ie o ei s te s 7 % ft r s n o v s ro asv ci t s r vi d r e p s ie ic me f m a la t5 % o i a s t whc ae h l frte p o u t n o ei s a s v v no ro te s 0 f t s es i r ed o h r d ci s h o f p s ieic me as v no . S , o a eP I st x d i US o h w r FC a e n ? A U txp y r a c o s o eo tefl wigtremeh d : S a a e c n h o e n f h ol n h e o to s E c s Diti u in Me h d x e s s rb t s o to T i i ad fut to u ls y uf da e c pin T eb s r lsaeta y up yn txu t hs s ea lmeh d ne s o i n x e t . h a i ue r h t o a o a ni n o c l y u s ly u iv sme t T i i frp o l wh dd n tma e a y ee t n o terP I sa d o el o r n e t n. hs s o e pe o i o k n lci o n h i FC n tr u h u teh lig p r d dd n tfl p F r 8 2 . h wa teg i wo l b c l ltd h o g o t h odn ei , i o i u o m 6 1 T e y h an ud e ac ae o l u a drp re i a fl ws n e o td s s ol : o Aln o lic mea dg iswo l b tx da tehg e t r iayic metxrt (u rnl 3 %) n an ud e a e t h ih s o dn r n o a ae c re t 5 y Y uh v t a s meta al an a tet o a e o su h t lg is t h i o s l aee r e rtbyo e tet me f ae r an d aa l v r h i tete me h h iv sme t sh l ( n e t n wa ed i mmaeilf o h dls i teiia y as. tr iy u a o s n h nt l e r) a i I trs c ag sh st b p i (o o n e a n al)o ted fre tx( f a hy a) nee t h r e a o e ad c mp u d d n u ly n h eerd a o e c e r. Qu l id Ee t g F n Me h d a i e lc i f n u d to I teP I me t c rana c u t ga drp rigrq i me t, nyte teiv so c nee t f h FC es eti c o ni n e o t n n e ur e ns o l h n h n e tr a lc ti o t n I i p a t al i o s l fr frinmuu lu dt k e U b o sa dtxrc r s hs pi . ts rci l mp s i e o a o eg o c y b ta fn o e p S o k n a e o d a dp o ieU txifr t nt ter n e tr. n r vd S a no mai o h i iv so s o Ma k t - r e Me h d r -o Ma k t t o T i meh d alws te iv so t d c r n t n l an a ic me b tkn te df rn e hs to l o h n e tr o e l e oi a g is s n o a o y a ig h iee c f b t e tefimak t au o tes ae a teb gn igo tey a a dtefimak t au ewe n h ar re v le f h h rs t h e inn f h e r n h ar re v le o tes ae a tee do tey a. h ic mewi b te tda o dn r ic me f h h rs t h n f h e r T e n o l e rae s r iay n o . l S b e u n y a, o wi sat t a a jse b s ( sl, h mak t au a teb gn ig u s q e t e r y u l tr wi n du td a i mo t te re v le t h e inn l h s y o tey a) f h e r. I tey a o s l o iv sme t y uwi b tx dln tr c ptl an o l o tep rino n h e r f ae fn e t n, o l e a e o g em a i g is ny n h o t l a o f teg ista h sn t e ntx dp e iu l a o dn r ic me h an h t a o b e a e rvo s s r iay n o . y T eeaes merq i me t ta mu t eme b tefn : hr r o e ure ns h t s b t yh ud F n p i smu t era i a albe ud rec s b e dl v i l y a F n c n o rq i amii m iv sme t f r ta $ 00 0 ec u d a n t e ure nmu n e t n o mo e h n 1 ,0 , t. P n le e at s i F i r t feF r 8 2 c nrs li a$ 00 0f e al e o i o m 6 1 a e utn u l 1 ,0 i . n C n l so o cu in Wi teito u t no ten w F r 8 3 , o aerq i dt c e k( p r I )wh te y u t h nr d ci h o f h e o m 9 8 y u r e ur o h c i at V e n eh r o h v fe F r 8 2 . a e i d om 6 1 l A o ted t o ti n ws t r I Si i tep o e so ito u igan we v rino teF r s f h ae f hs e l t , R s n h r c s fnr d c ee n e r es o f h om 8 2 (u rnl i d at o m) 6 1 c re t n rf fr . y T e r lso P I a d te tx F r 8 2 a s c td wi i ae v r c mpe .T e c mpe i h ue f FC n h a o m 6 1 s o i e a t t r ey o lx h o lxt h y frh r ice s s i te iv sme t ae p rh s d a d s l i te s me y a (h r tr u te n ra e f h n e t n r u c a e n od n h a e r s o t em iv sme t) N nc mpin ep n le aeas v r hg . n e t ns. o o l c e at s r l ey ih a i o Werc mme d c n ut g co sb r e txa vs r f m b fr y u tk a yd c in o y u eo n o s ln r s - o d r a d i y i i o r eo e o a e n e i o n o r s c re t n ftr iv sme t. u rn a d uu e n e t ns www. s lb l o n go a. m c U s b cie n u srb C n et t U o n c Wi s h