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
Resource Information
The item The U.S. payer's guide to cross-border withholding and reporting represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item The U.S. payer's guide to cross-border withholding and reporting represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- The U.S. payer's guide to cross-border withholding and reporting
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-U.S.-payers-guide-to-cross-border/heYyViQuU3E/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-U.S.-payers-guide-to-cross-border/heYyViQuU3E/">The U.S. payer's guide to cross-border withholding and reporting</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/The-U.S.-payers-guide-to-cross-border/heYyViQuU3E/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/The-U.S.-payers-guide-to-cross-border/heYyViQuU3E/">The U.S. payer's guide to cross-border withholding and reporting</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>