Frequency of Updates:
International Taxation: Withholding covers all relevant topics to U.S. withholding in the international context, including NRA withholding, backup withholding, FIRPTA withholding, partnership withholding and has an extensive chapter on the new FATCA legislation.
- Multiple forms of withholding tax
- Withholding tax regimes applicable to non-U.S. persons making passive investments in the U.S.
- Information reporting obligations under Section 1441
- U.S. backup withholding tax and reporting obligations under Section 3406
- Special withholding tax rules under Section 1446
- Qualified intermediary regime
- Withholding foreign partnership and foreign trust rules