This document is the IRS Publication 515 for the year 2012, which provides guidelines on the withholding of tax on nonresident aliens and foreign entities. It includes information on withholding agents, types of income subject to withholding, and the obligations of withholding agents. The publication also covers specific rules for different types of income, such as interest, dividends, royalties, and compensation for personal services. Additionally, it outlines the procedures for depositing withheld taxes, reporting requirements, and penalties for non-compliance. The document includes tables of withholding tax rates under various income tax treaties.
documents/EFTA01128901.pdf
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