
The 1441 Compliance Guide offers "training-in-a-box" as it gives you access to comprehensive technical material, compliance tips, useful web links, a reference library, and lots of practical advice. It is organized by topic and areas of interest. It is easy to navigate, thanks to a powerful search engine, menus visible on the screen, and navigation buttons.
Material is organized as follows:
- An introduction to the regulations, hi-lighting the salient points, including changes.
- General Concepts of the NRA withholding rules and the prerequisites for granting treaty benefits.
- Compliance Steps ranging from identification of payees, forms needed for different types of payees, requirements for validating the forms and the type of additional documentation that may be required.
- Tax technical rules presented in the form of narratives, tables, charts, and matrices.
- A reference library including the relevant regulations, forms, publications, and other IRS primary source material. Also included are: useful tax treaty tables; the list of international organizations; U.S. banking branches; a list of per se corporations; and tax-related Internet links.
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