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FDAP

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AcronymDefinition
FDAPFlight Data Analysis Program
FDAPFatigue Damage Accumulation Prediction


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dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments and other FDAP gains, profits and income).
trade or business and therefore subject to 30-percent FDAP withholding (absent treaty protection).
Observation: Based on the holding in this case, foreign corporations that depend on the withholding mechanism of tax code section 1442 to satisfy their FDAP income tax liability in the United States should be aware that the lack of a withholding requirement may not necessarily denote the absence of a tax liability .
 
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