2026-01-07
Last week the IRS updated “Table 3”, its list of income tax treaties. The new list can be found here.
The IRS web page referencing all four tax treaty tables can be found here.
Table 1 includes FDAP withholding rates on income other than personal services. Table 2 includes FDAP withholding rates on personal services income. As indicated above, Table 3 lists the income tax treaties. Table 4 has a list of the limitation on benefits (“LOB”) rules for each treaty.
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