The U.S. IRS has released an updated international practice unit, FDAP Payments - Statistical Sampling and Projection Procedures, which supersedes the previously published Practice Unit with the same title published on 13 January 2020. This includes revisions to reflect current updates of Form 1042-S and Internal Revenue Manuals, as well as to remove references to resources that are no longer current, relevant or available. The overview of the practice unit explains that the purpose of the unit is to describe the use of statistical sampling in the audit of a U.S. withholding agent (USWA) and associated projection procedures. Statistical sampling...