On August 23, 2022, the IRS issued Notice 2022-37 (reproduced here), which once again extends the phase-in of withholding under Section 871(m). Broadly speaking, foreign persons may be subject to a 30 ...
Researchers present the most precise test yet of the weak equivalence principle, a key component of the theory of general relativity. The report describes the final results from the MICROSCOPE mission ...