U.S. Publishes Final and Temporary Regulations: Dividend Equivalents From Sources Within the United States
On 24 January 2017, U.S. IRS final and temporary regulations (TD 9815) were published in the Federal Register. TD 9815 provides guidance to 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 payments. The regulations also provide guidance to withholding age…
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