United States: IRS Finalizes Foreign Partnership Withholding Regulations - Cadwalader, Wickersham & Taft LLP

United States: IRS Finalizes Foreign Partnership Withholding Regulations - Cadwalader, Wickersham & Taft LLP

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On October 7, 2020, Treasury and the IRS issued final regulations under sections 864(c)(8) and 1446(f) of the tax code.

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