The U.S. Payer’s Guide to Cross-Border Withholding and Reporting

International Tax Journal

In this article, Don Rocen, Garrett Fenton and George Clarke discuss enforcement of the tax withholding and reporting obligations imposed upon U.S. entities with respect to outbound payments, which has unquestionably become one of the hottest topics at the IRS. Many of the individuals who are responsible for ensuring compliance with this regime, however, are either unfamiliar with the applicable rules, or unaware of the significant risks of noncompliance. Accordingly, a discussion of the obligations imposed under the cross-border withholding and reporting rules, the recently increased IRS enforcement activity in this area, and “best practices” to help ensure compliance, is particularly timely.

This article is reprinted with the publisher’s permission from the INTERNATIONAL TAX JOURNAL, a bimonthly journal published by CCH, a Wolters Kluwer business. Copying or distribution without the publisher’s permission is prohibited. To subscribe to the INTERNATIONAL TAX JOURNAL or other CCH Journals please call 800-449-8114 or visit All views expressed in the articles and columns are those of the author and not necessarily those of CCH.

Related Files
International Tax Journal
Related Links