Abstract
I mentioned in the introduction to this book that much of the discussion would be about IRC Chapters 3 and 4. However, I also said that the QI Agreement brought together several other IRC Chapters that take effect in different ways as soon as US-sourced income is received. One of those is IRC Chapter 1 and in particular Section 871(m).
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McGill, R. (2019). 871(m) and QDD. In: US Withholding Tax. Global Financial Markets. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-23085-2_9
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DOI: https://doi.org/10.1007/978-3-030-23085-2_9
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Publisher Name: Palgrave Macmillan, Cham
Print ISBN: 978-3-030-23084-5
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