On 6 March 2020, correcting amendments from the IRS and Treasury to the final Regulations Relating to Withholding and Reporting Tax on Certain U.S. Source Income Paid to Foreign Persons were published in the Federal Register.
SUMMARY:
This document contains corrections to final regulations (TD 9890) that were published in the Federal Register on Thursday, January 2, 2020. The final regulations provide guidance on certain due diligence and reporting rules applicable to persons making cer…