Individuals doing business with the United States requiring an ITIN (Individual Taxpayer Identification Number) should be aware that it can be several months before the Internal Revenue Service (IRS) will respond to their application. It is therefore important to...
If you are a non-resident alien and received US-sourced income in 2010 from which 30% was withheld, read on. If you are able to claim an exemption from the 30% withholding through the treaty, (and not all income can be exempted using the treaty), you have two...
The updated double tax agreement between New Zealand and the United States that was signed on 1 December 2008 has just come into force. Among the main changes to the agreement are that withholding taxes on certain dividends, interest and royalty payments have been...
