Finanse publiczne · 07/01/2011

U.S. Proposes Regulations for Reporting Interest Paid to Nonresident Aliens

The U.S. government has released proposed regulations that outline the reporting requirements for interest paid to nonresident alien individuals on deposits held at U.S. offices of certain financial institutions, affecting those who make interest payments on such deposits. The proposed rules also cancel a public hearing notice and withdraw a previous proposed rulemaking published in 2002.