The US Hiring Incentives to Restore Employment Act of 2010 made a number of changes to the US withholding tax laws in an attempt to improve tax compliance with respect to foreign accounts held by US persons and cross-border transactions. One of the most significant changes was the introduction of a new withholding tax that will apply to US-source payments after 31 December 2012 unless the non-US recipient complies with certain US reporting and disclosure rules. Not surprisingly the shift in US withholding tax policy has created a variety of reactions among US treaty partners. This article focuses on some of those jurisdictions and describes the reactions there, as well as some issues relating to compliance with the new US law.