On March 3, 2021, the Small Business Administration (SBA), in conjunction with the U.S. Department of the Treasury, adopted an interim final rule (IFR) that: (1) allows individuals who file an IRS ...
From January 1, 2024, a new form (CND 1151056) and the format of tax calculation of income paid to foreign organizations and amounts of withheld taxes, as well as the procedure for filling it out, are ...