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This is a practical introduction to the new US withholding tax rules, which changed radically following new US Treasury Department regulations and other guidance. The cost of taxpayers' compliance with these changes has been astronomical. The author provides an authoritative and accessible description of the tax and reporting requirements and makes a number of recommendations on compliance based on experience with the new rules so far. The book guides the reader through the maze with ""real world"" examples and diagrams, and includes a number of practical resources for further reference.