Saturday, November 22, 2014

IRS Can Notify a Withholding Agent of Foreign Person?s Incorrect Claim of Withholding Exemption

IRS�concluded it has�authority to notify a withholding agent that a foreign person's claim of withholding tax exemption with respect to its income effectively connected with a U.S. trade or business is invalid.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/Nfce8sD4iZw/Tax_Clinic_02.aspx

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