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The impact of US legislation FATCA on multinationals and US expats pdf
... withholdable payment made to its proprietary account. any us financial institution that fails to obtain the proper documentation and withhold from an account holder on a withholdable payment to a non-us entity will be subject to a failure to withhold penalty of 30% on any such payment ... withholdable payments to non-us entities and, if so, identify the types of withholdable ...
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