In 1998, the US Internal Revenue Service (IRS) issued new Non-Resident Alien (NRA) Tax Regulations pertaining to withholding procedures and information reporting requirements on payments made to non-US investors in US Securities. The implementation date for these Regulations is 1 January 2001.
The ABS FAQs is a collection of member banks' questions and the clarification received at the ABS Briefing on 16 November 2000.
For enquiries, please email ABS at firstname.lastname@example.org
To download the FAQs (in PDF format), click here.
Last updated on 17 Oct 2016