IRS/Treasury:

Tax Withholding Systems Used by U.S. Tax Treaty Partners

GGD-87-118FS: Published: Sep 11, 1987. Publicly Released: Sep 17, 1987.

Additional Materials:

Contact:

Office of Public Affairs
(202) 512-4800
youngc1@gao.gov

In response to a congressional request, GAO provided information on the types of withholding systems that U.S. tax treaty partners use when taxing passive income that their citizens earn.

GAO found that: (1) most U.S. citizens and foreigners who reside in countries without tax treaties were evading the withholding tax on certain U.S.-source income through false residency claims; and (2) the Department of the Treasury sent a letter to 42 U.S. treaty partners that described three types of withholding systems that would help them devise more effective methods of administering U.S. treaty obligations.

Jun 22, 2020

Apr 14, 2020

Feb 14, 2020

Feb 10, 2020

Sep 9, 2019

Apr 10, 2019

  • employment icon, source: GAO

    Priority Open Recommendations:

    Department of Labor
    GAO-19-395SP: Published: Apr 3, 2019. Publicly Released: Apr 10, 2019.

Apr 9, 2019

Apr 8, 2019

Mar 28, 2019

Feb 28, 2019

Looking for more? Browse all our products here