Tax Compliance And Enforcement Issues With Respect To Offshore Accounts And Entities
JCX-23-09 (March 30, 2009) Tax Compliance And Enforcement Issues With Respect To Offshore Accounts And Entities: “This document, prepared by the staff of the Joint Committee on Taxation, provides background on withholding and information reporting requirements applicable to payments of U.S.-source portfolio investment income to nonresidents, the Internal Revenue Service (IRS) Qualified Intermediary program, the …