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IRS (Internal Revenue Service)/Treasury: Tax Withholding Systems Used by U.S. Tax Treaty Partners

机译:美国国税局(美国国税局)/财政部:美国税务协定合作伙伴使用的预扣税系统

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The fact sheet describes the types of withholding systems used by U.S. tax treaty partners when taxing passive income (dividends, interest, rents, and royalties) earned by foreign persons. Specifically, the report presents (1) a summary table of withholding systems currently in use, which was developed on the basis of responses by 27 countries to a Department of Treasury letter of inquiry sent during the latter part of 1982 and early 1983, Internal Revenue Service (IRS) input, and 1984/1985 pamphlets on taxation in foreign countries; and (2) descriptions of each of the 27 countries' withholding systems.

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