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Guidelines on Mediation and the Civil & Public Service Mediation Service (CPS MS) 1. Introduction 1.1 The following guidelines updated (June 2017) have been developed to provide guidance on Mediation,
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Chapter 3 general rules encompass regulations related to the withholding tax on non-resident aliens and foreign entities.
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Any person or entity making payments to foreign persons that are subject to withholding tax under chapter 3 of the Internal Revenue Code is required to file chapter 3 general rules.
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