The Resource The U.S. payer's guide to cross-border withholding and reporting

The U.S. payer's guide to cross-border withholding and reporting

Label
The U.S. payer's guide to cross-border withholding and reporting
Title
The U.S. payer's guide to cross-border withholding and reporting
Creator
Subject
Language
eng
Summary
Enforcement of the tax withholding and reporting obligations imposed upon U.S. entities, with respect to outbound payments, has unquestionably become one of the hottest topics at the IRS. The authors discuss the obligations imposed under the cross-border withholding and reporting rules (including the use of a "withholding agent", a term which encompasses all persons who have control, receipt, custody, payment or disposal of a foreign person's income), the recently increased IRS enforcement activity in this area, and "best practices" to help ensure compliance
Citation source
In: International tax journal. - Chicago. - Vol. 36 (2010), no. 1 ; p. 29-32, 58
http://library.link/vocab/creatorName
  • Rocen, D.T
  • Clarke, G.M
  • Fenton, G.A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • withholding tax
  • withholding agent
Label
The U.S. payer's guide to cross-border withholding and reporting
Instantiates
Publication
Label
The U.S. payer's guide to cross-border withholding and reporting
Publication

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