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

To download the FAQs (in PDF format), click  here.

Last updated on 17 Oct 2016