Sec. 871(m) Withholding Compliance Challenges Remain After IRS Issues Updated Final Relations(1)

(Published April 21, 2017)  This paper notes key changes included in the January 2017 Regulations, summarizes key aspects of the Section 871(m) regulations, and highlights key implementation and compliance challenges for U.S. withholding agents.

Sec_ 871(m) Withholding Compliance Challenges Remain After IRS Issues Updated Final Relations

(Published April 21, 2017)  This paper notes key changes included in the January 2017 Regulations, summarizes key aspects of the Section 871(m) regulations, and highlights key implementation and compliance challenges for U.S. withholding agents.