Frequency of Updates:Annually
International Taxation: Withholding covers the complex topic of U.S. withholding tax. Its purpose is to guide those charged with dealing with and implementing the U.S. withholding tax regime.
- 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