Essential IRS publications every QI should have.
Pubblicato il 08 Febbraio 2021
IRS publication providing guidance for withholding of US tax on payments to nonresidents. Describes what types of payments are subject to withholding and includes tables of treaty withholding rates. This version is for withholding in 2021.
Pubblicato il 04 Gennaio 2017
IRS publication providing guidance on current US income tax treaties.