External reviewer independence requirements and the 2017 QI Agreement

Editor: Jacob Puhl, J.D., LL.M.

Rev. Proc. 2017-15 (the 2017 QI Agreement) allows foreign persons to enter into an agreement with the IRS to simplify their obligations as withholding agents under Chapters 3 and 4 and as payers under Chapter 61 and Sec. 3406 for amounts paid to their account holders under the Internal Revenue Code. Under the terms of the

FULL ARTICLE https://www.thetaxadviser.com/issues/2018/mar/external-reviewer-independence-requirements-2017-qi-agreement.html

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