In 2001, US proposals requiring banks to report interest paid to non-resident alien individuals so it could be passed on to tax treaty partners were met with outrage from banks. 2001年,美国提出银行必须报告支付给非常住外国人利息情况,以便转交税务条约伙伴国的提案激起了银行的愤怒。
However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income. 也有例外作为税务法的特殊储蓄目的居民仍可被允许申报某种收入。