IRS Operational Pressures Could Affect 2026 U.S. Tax Residency Certificates
WTax is monitoring developments at the United States Internal Revenue Service (IRS) following indications that staff reductions, funding pressures and the continuing federal government shutdown may contribute to slower processing of Form 6166, Certificate of U.S. Tax Residency, for the 2026 tax year.
Behind the Scenes of WTax’s Proprietary Rules Engine
At WTax, our technology is at the heart of everything we do. Behind the smooth, client-facing process lies one of the most advanced systems in the withholding tax recovery industry: our proprietary Rules Engine.
Navigating Withholding Tax Reclaims for U.S. Limited Partnerships
For U.S. Limited Partnerships (LPs), withholding tax recovery can be both a valuable opportunity and a complex challenge. Because U.S. LPs are tax-transparent by default, income is attributed directly to investors rather than to the partnership itself. This transparency shapes how reclaim entitlements are determined and introduces an additional layer of documentation and jurisdictional variation.
Five Ways to Create an Optimized Withholding Tax Recovery Process
For institutional investors, withholding tax recovery is one of the most overlooked ways to unlock additional portfolio value. Despite its potential, many funds suffer avoidable withholding tax leakage due to fragmented recovery processes, administrative burdens or a lack of expertise.
Dual-Listed Shares: Market Trends and Tax Recovery Updates for South African Investors
For many South African funds, dual-listed shares form the backbone of offshore equity exposure. As such, they continue to represent a core area of withholding tax leakage, especially for collective investment schemes (CIS).