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International Taxation: Withholding

International Taxation: Withholding

Product Information

Format

Price

Quantity

Book
Product Code:
ITWP
(Annual)
$195.00
Online
Product Code:
WITW
(one-year subscription, includes all updates)
$335.00

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.

Topics include:

  • 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