См. также: with the exception of, with the consent of, with a separate indication of, with the connivance of authorities
According to 26 USCS § 1473 [Title 26. Internal Revenue Code; Subtitle A. Income Taxes; Chapter 4. Taxes to Enforce Reporting on Certain Foreign Accounts], withholding agent means “all persons, in whatever capacity acting, having the control, receipt, custody, disposal, or payment of any withholdable payment.” (USLegal)
