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U.S. Issues Regulations on Dividend Equivalents from Sources within the U.S.

|Approved Changes|United States
United States

On 17 September 2015, the U.S. Department of Treasury and IRS issued final and temporary regulations (T.D. 9734) on dividend equivalents from sources within the U.S. The regulations provide guidance for nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend pay…

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