International Taxation: Withholding is a practical guide to the major U.S. withholding tax regimes for non-U.S. persons investing in the United States.

Topics include:

• U.S. withholding on nonresident aliens
• Backup withholding
• Partnership withholding
• Documentation guidelines under the QI rules
• Foreign Account Tax Compliance Act (FATCA), including forthcoming analysis of the 2013 FATCA final Regulations