Search results with tag "Withholding agents under"

Qualified Intermediary Agreement SECTION 1. PURPOSE

(QI) withholding agreement (QI agreement) entered into under §1.1441-1(e)(5). 1. In general, the QI agreement allows foreign persons to enter into an agreement with the Internal Revenue Service (IRS) to simplify their obligations as withholding agents under chapters 3 and 4 and as payors under chapter 61 and section 3406 for amounts paid to

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