Finanse publiczne · 24/02/2014

Correction to Proposed Rules on Dividend Equivalents for Nonresident Aliens and Foreign Corporations

The IRS has corrected its proposed rules on dividend equivalents for nonresident aliens and foreign corporations, which were initially published in the Federal Register on December 5, 2013, and were set to take effect on a proposed schedule. The corrected rules provide guidance on withholding agents and contingent payments related to U.S. source dividend payments.