Finanse publiczne · 24/02/2014

Dividend Equivalents From Sources Within the United States; Correction

This document contains corrections to a withdrawal of notice of proposed rulemaking, notice of proposed rulemaking and notice of public hearing (REG-120282-10) that was published in the Federal Register on Thursday, December 5, 2013 (78 FR 73128). The proposed rules provide guidance to 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 and to withholding agents.

Source: Federal Register — Department of the TreasuryOpen original release →

Dividend Equivalents From Sources Within the United States; Correction

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