Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Corporations   five star hotel in MestreFor Withholding in 1999 (Rev. December 1998) Important Changes Introduction Topics and Useful Items Withholding of Tax Withholding Exemptions and Reductions Income Subject to Withholding Withholding on Specific Income U.S. Taxpayer Identification Numbers Depositing Withheld Taxes Returns Required Partnership Withholding on Effectively Connected Income U.S. Real Property Interest How To Get More Information Tax Treaty Tables