The US IRS today announced it has relaxed rules applicable to US and foreign financial institutions that are required to obtain taxpayer identification numbers (TINs) and dates of birth under temporary regulations under Chapter 3 or a Model 1 Intergovernmental . . . .
The US IRS today issued corrections to final and temporary regulations (TD 9808) published January 6 relating to withholding of tax on certain US source income paid to foreign persons, information . . .