@skaufmann , is this a duplicate posting -- remember answering questions about "resourced by treaty" passive US sourced income to Portugal. Is this a different issue or doubts about the earlier issue ?
I do agree with comments/answers by my colleague @Mike9241 .
Note that for US purposes , while you may have taxes withheld ( "paid" category " ), one may still end up owing and therefore paying at the time of filing ( in 2024 ) --- kind of accrued but still recognized a paid in 2023. Thus to me "accrued" vs. "paid " is not always clear ---- therefore documents often use taxes "paid " or " levied" for individuals. For entities , especially when they do not use cash method, accrued is certainly applicable.
Does this make sense ?
pk
