Tax treaty relief for non-resident unit income: withholding set at the lower of domestic rate or treaty rate when certificate furnished. Where a tax treaty or specified intergovernmental agreement applies to the payee and the payee furnishes the required certificate of residence under the ... Summary
Tax treaty relief for non-resident unit income: withholding set at the lower of domestic rate or treaty rate when certificate furnished.
Where a tax treaty or specified intergovernmental agreement applies to the payee and the payee furnishes the required certificate of residence under the treaty mechanism, withholding on unit income shall be at the lower of the domestic withholding rate or the rate provided in the applicable agreement.
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