This document provides guidance to nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments. This document also provides guidance to withholding agents that are responsible for withholding U.S. tax with respect to a dividend equivalent.
Document
Dividend Equivalents From Sources Within the United States
This document provides guidance to nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or...
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80 FR 56865
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“Dividend Equivalents From Sources Within the United States,” thefederalregister.org (September 18, 2015), https://thefederalregister.org/documents/2015-21759/dividend-equivalents-from-sources-within-the-united-states.