The document discusses withholding and reporting requirements under legislation enacted on March 18, 2010, which generally apply to payments made after December 31, 2013. However, the withholding tax will not be imposed on payments pursuant to obligations outstanding on January 1, 2014.
doj/DataSet10/EFTA01450385.pdf
{"document_date":"2013-10-29","document_type":"legal","document_subtype":"prospectus supplement","reference_numbers":["DB-SDNY-0105986","SDNY_GM_00252170","EFTA01450385"]}