On August 23, 2022, the IRS issued Notice 2022-37 (reproduced here), which once again extends the phase-in of withholding under Section 871(m). Broadly speaking, foreign persons may be subject to a 30 ...
Monisha Ravisetti was a science writer at CNET. She covered climate change, space rockets, mathematical puzzles, dinosaur bones, black holes, supernovas, and sometimes, the drama of philosophical ...