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New FTC Regs: Raise your creditability score

Cross-border Tax Talks

CHAPTER

The 2021 Final Regs for Withholding Taxes - Source Based Attribution

The 2021 final regs require withholding taxes to satisfy a source-based attribution requirement similar to the US rules. A number of jurisdictions that have those rules and I think will be implementing those rules particularly as we think about the subject to tax rule with pillar two which could have created uncertainty.

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