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however, that the Preamble to the proposed regulation states that the proposed regulations
document IMAGES-009-HOUSE_OVERSIGHT_026591.txt House Oversight Committee — Epstein Estate Records (Nov 2025)

…ed rate of withholding tax that an income tax treaty may provide if certain conditions are met. For instance, if a U.S. company makes an interest payment to an LLC that is wholly owned by a Canadian company, the payment is generally subject to the full 30% withholding rate impose...