Finanse publiczne · 10.08.2026

Backup Withholding on Third Party Network Transactions

This document contains final regulations governing backup withholding on reportable payments with respect to third party network transactions. The final regulations reflect recent changes to the statutory law that affect the backup withholding requirements for third party settlement organizations who make payments in settlement of third party network transactions.

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

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