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Non-resident withholding works by requiring the

Abank to freeze the account
Bgovernment to refund the tax
Cpayee to pay tax in advance
Dpayer to deduct tax and remit it
Answer & Solution
Correct answer: D. payer to deduct tax and remit it
The payer of certain income to a non-resident withholds tax and remits it to the tax authorities.
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