A guide to the proposed withholding tax regulations
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The work A guide to the proposed withholding tax regulations represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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A guide to the proposed withholding tax regulations
Resource Information
The work A guide to the proposed withholding tax regulations represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- A guide to the proposed withholding tax regulations
- Summary
- Detailed analysis of the proposed revisions to the regulations regarding withholding and backup withholding on payments of fixed, determined, and periodical income. The proposed regulations provide presumptions to determine whether the recipient of a payment is a US or foreign person, new documentation procedures for domestic payers and foreign intermediaries, rules for determining the status of the recipient of a payment subject to withholding and special rules for the treatment of foreign entities
- Citation source
- In: Tax Notes. - Arlington. - Vol. 73 (1996),
- Language note
- English
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