On 28 April 2015, the U.S. Internal Revenue Service issued Notice 2015-10, concerning amendments to the regulations on refunds and credits under Chapter 3 (NRA withholding), Chapter 4 (FATCA withholding) and related withholding tax provisions. The purpose of the amendments is to resolve issues where a claim for a refund or credit is made based on the amount reported on Form 1042-S (Foreign Person's U.S. Source Income Subject to Withholding), but the withholding agent has not deposited the amount withheld or has not deposited the full amount. The amended regulations to be issued will include the provision that a refund...