OrbitaxCorrections Made to U.S. Regulations on Dividend Equivalents from Sources within the United States
|Approved Changes|United States
On 26 October 2017, corrections to the U.S. IRS final and temporary regulations (TD 9815) were published in the Federal Register. The regulations provide guidance for 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 ({News-2017-01-25/A/6-previou…
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