Zhang, an NRA Who Is Not a Resident of a Treaty

question 112

Multiple Choice

Zhang, an NRA who is not a resident of a treaty country, receives taxable dividends of $50,000 from U.S. corporations. Zhang does not conduct a U.S. trade or business. Zhang's dividends are subject to withholding by the payor of:

• A) 35%.
• B) 30%.
• C) 15%.
• D) 0%.

---

Definitions:

Operant Conditioning

A learning process in behavioural psychology where the strength of a behavior is modified by reinforcement or punishment.

Classical Conditioning

A learning process that pairs a neutral stimulus with a stimulus that naturally produces a behavior, eventually causing the neutral stimulus to elicit that behavior on its own.

Reinforced Behaviors

Behaviors that are more likely to be repeated in the future due to the application of a positive or negative reinforcement after the behavior is exhibited.

Learning Theorists

Scholars who develop theories about how people learn, focusing on the processes of acquiring, modifying, or reinforcing knowledge, skills, behaviors, and values.