Confirming a tax treaty for a non-U.S. organization

March 3, 2021

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Q.¬†We have a foreign organization from Austria that we are paying copyright royalties for information being reprinted and used in our university's classrooms here in the United States. The foreign organization is claiming a 0% rate of withholding under Article 12, paragraphs 1 and 2. What is our responsibility for confirming this tax treaty qualifies for 0% withholding? Are we responsible for reading the tax treaty on the IRS website and confirming it applies? Also, is there any additional…

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