19. Matching: Place the number below next to the correspondingbusiness entity being described:
ECI _____
FDAP ______
FIRPTA _____
Portfolio Interest_____
Branch Profits Tax _____
1. Exception from FDAP withholding on interest income fromcertain portfolio debt investments.
2. 30% withholding tax on passive-type income (interest,dividends, etc..).
3. 30% tax imposed on a foreign corporation based on a deemeddistribution of US branch operations.
4. Imposed on 1980 by the Foreign Investment in Real PropertyTax Act.
5. A withholding tax on income that is effectively connectedwith a United States trade or business.
