Changes in the IRS withholding program

November 2012


As part of the increasing efforts of the Internal Revenue Service (IRS) to identify and address noncompliance with US information reporting and withholding requirements associated with certain US source payments made to non-US persons, the IRS Large Business and International (LB&I) division has created a new 'Withholding Territory' as part of its International Business Compliance program effective October 24, 2012.

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