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    <title>Amendment of section 196A.</title>
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    <description>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.</description>
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      <description>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.</description>
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