Retroactive Withholding Requirement Cannot Be Basis For Expense Disallowance – Mondaq News Alerts (registration)

Retroactive Withholding Requirement Cannot Be Basis For Expense Disallowance
Mondaq News Alerts (registration)
For technical services, nexus is determined by the situs of the taxpayer and where services are utilized and not by where services are rendered. Payment for services are deductible from gross income even though tax was not withheld based on a