Regulation & law · 30/12/1999Updated: 10/17/2026 · 1 min read

U.S. Treasury and IRS Delay Final Regulations on Foreign Tax Withholding

The U.S. Department of the Treasury and the Internal Revenue Service (IRS) are delaying the effective date of final regulations on withholding tax on U.S. source income paid to foreign persons, pushing it back to payments made after December 31, 2000, to allow for implementation of the new withholding regime.