Lesson 5: Amounts Subject to Chapter 3 Withholding: Exemptions and Treaty Rates

Lesson 5 focuses on exemptions and treaty rates with respect to amounts subject to chapter 3 withholding. Here we explain the types of payments that are exempt from chapter 3 withholding and the rates and conditions. We also walk through what treaty relief is available to amount subject to chapter 3 withholding and what that means. 

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