High withholding tax interest income
High withholding tax interest income
Interest income that is subject to a foreign gross
withholding tax of 5% or more. Specified in US tax code.
References in periodicals archive
Special rules apply to
high withholding tax interest income. In general, if the high withholding tax interest post-1986 E&P pool would qualify as income subject to high foreign taxes under Sec.
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