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Internal Revenue Service › Dividends › FDAP

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Bilzin Sumberg

Statutory Exemption from U.S. Withholding Tax on Dividends Remains

Bilzin Sumberg on

Generally, a non-U.S. taxpayer that is not engaged in a U.S. trade or business is taxable in the United States only on U.S.-source “fixed determinable, annual or periodical” income (FDAP)....more

Troutman Pepper

FATCA Withholding And Reporting Deferred For Six Months

Troutman Pepper on

In response to taxpayer concerns about the practicality of meeting certain FATCA compliance timeline dates, the IRS, in Notice 2013-43 issued today, has extended some of those dates and made certain conforming changes. ...more

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