This document is the IRS Publication 515 for the year 2011, which provides guidelines on the withholding of tax on nonresident aliens and foreign entities. It includes information on various types of income subject to withholding, exceptions, and specific rules for different types of income such as interest, dividends, royalties, and compensation for personal services. The publication also covers the procedures for depositing withheld taxes, reporting requirements, and the application of tax treaties. It includes tables of withholding tax rates and exemptions under income tax treaties.
documents/EFTA00284497.pdf
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