AN IRS STUDY GROUP MUST DETERMINE WHY
THERE IS UNDERUTILIZATION OF THE DOUBLE TAXATION RELIEF PROCEDURE
BY TAXPAYERS. THE INFORMATION COLLECTION IS BEING DIRECTED TO
MULTINATIONAL CORPORATIONS WHO HAVE SUFFERED DOUBLE TAXATION,
SEEKING THEIR VIEWS ON THE SYSTEM FOR THE PURPOSE OF IDENTIFYING
AND CORRECTING THOSE DEFICIENCIES WHICH DISCOURAGE TAXPAYER
UTILIZATION.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.