References

  • IRS Publication 515 -Withholding of Tax on Nonresident Aliens and Foreign Corporations.
  • IRS Publication 519 - U.S. Tax Guide for Aliens
  • IRS Publication 597- Information on the United States - Canada Income Tax Treaty
  • IRS Publication 901-U.S. Tax Treaties.
  • Nonresident Alien Tax compliance: A Guide for Institutions Making Payments to Foreign Students, Scholars, Employees, and Other International Visitors