IRS updates list of treaty countries with corporations qualified to pay dividends eligible for reduced US tax rates
The Internal Revenue Service (IRS) has issued Notice 2006-101 with an updated list of the treaty countries whose corporations are eligible to qualify to pay dividends subject to reduced US individual income tax rates.
The reduced rates were enacted by The Jobs and Growth Tax Relief Act of 2003, which provided that dividends received by individuals are taxed at th…
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