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IRS/Treasury: Tax Withholding Systems Used by U.S. Tax Treaty Partners: Ggd-87-118fs
U. S. Government Accountability Office ( ; U. S. Government Accountability Office ( (Author)
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Bibliogov
· Paperback
IRS/Treasury: Tax Withholding Systems Used by U.S. Tax Treaty Partners: Ggd-87-118fs - U. S. Government Accountability Office ( ; U. S. Government Accountability Office (
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Synopsis "IRS/Treasury: Tax Withholding Systems Used by U.S. Tax Treaty Partners: Ggd-87-118fs"
In response to a congressional request, GAO provided information on the types of withholding systems that U.S. tax treaty partners use when taxing passive income that their citizens earn. GAO found that: (1) most U.S. citizens and foreigners who reside in countries without tax treaties were evading the withholding tax on certain U.S.-source income through false residency claims; and (2) the Department of the Treasury sent a letter to 42 U.S. treaty partners that described three types of withholding systems that would help them devise more effective methods of administering U.S. treaty obligations.
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