ECTIEffectively Connected Taxable Income
ECTIElectronics, Computer, Telecommunications and Information (Thailand)
ECTIEchanges et Consultations Techniques Internationaux (Paris, France)
ECTIEntreprises, Collectivités Territoriales, Insertion Professionnelle (French: Businesses, Local Authorities, Professional Integration)
ECTIEnergy Conservation Technologies, Inc. (est. 2007; Boulder, CO)
ECTIExport Compliance Training Institute, Inc. (Harrisonburg, VA)
ECTIEast Coast Transport, Inc. (Virginia)
ECTIEnterolobium Contortisiliquum Trypsin Inhibitor
References in periodicals archive ?
1) of 25% (for a single or married-filing-separately NRA taxpayer) in the 2015 rate schedule of the instructions to Form 1040NR, based upon each beneficiary's share of the applicable portion of ECTI share.
AIM: The aim of this study was to use fractal geometry to compare the morphometric complexity in the normal andsquamous cell carcinoma of the buccal mucosa, which was fulfilled by estimating the fractal dimensions of ECTI profiles, isolated from histological sections of the tissue specimens.
In addition to the general rules described above, special rules apply for publicly traded partnerships, which generally require them to withhold from distributions to a foreign partner unless the publicly traded partnership makes an election to pay the withholding tax based upon the partnership's ECTI.
1446 tax that may be claimed by all beneficiaries as a tax credit in the same proportion as the amount of ECTI that is included in each beneficiary's gross income bears to the total amount of ECTI included by all beneficiaries for the tax year.
ECTI is defined as the taxable income of the partnership which is effectively connected with the conduct of a trade or business in the U.
ECTI is the partnership's gross income that is treated as effectively connected with the conduct of a U.
Similar to a W-2 form, Form 8805 discloses to the foreign partner and the government the amount of ECTI allocated to the partner and the amount of the tax credit allowed for withholding.
Pursuant to the agreement, ECTI will acquire 51% of Inspirit for HKD3.
To comply with this requirement, the partnership must determine whether it has any foreign partners, determine the partnership's ECTI allocable to each foreign partner, compute the Sec.
1446 imposes a withholding tax liability on only the foreign partner's share of ECTI.
1446 tax on ECTI allocated to a foreign partner of the UTP is based on the classification of the partner (i.
1446 withholding tax applies ff the partnership has ECTI allocable to any foreign partner.