The US Internal Revenue Service (IRS) has released the April 2009 revision of Publication 515 (Withholding of Tax on Non-Resident Aliens and Foreign Entities). The publication is designated Publication 515 (Rev. 8 April 2009) and is available on the IRS Website. Publication 515 provides guidance in identifying withholding agents, the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. Publication 515 also contains a general explanation of the rules that apply to payments of US source income to foreign persons and explanations of the withholding rules that apply to the disposition...