haj600
عضو نشط
- التسجيل
- 17 نوفمبر 2002
- المشاركات
- 212
Instead, provide Form W- 8EXP, Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding. However, you should use Form W- 8BEN if you are claiming treaty benefits or are providing the form only to claim exempt recipient status for backup withholding purposes. _ For more beneficial owner requirements applicable to claiming treaty benefits, see the Specific Instructions for Part II. Foreign person. A foreign person includes a nonresident alien individual, a foreign corporation, a foreign partnership, a foreign trust, a foreign estate, and any other person that is not a U. S. person. It also includes a foreign branch or office of a U. S. financial institution or U. S. clearing organization if the foreign branch is a qualified intermediary. Who May Claim Treaty Benefits Individuals An individual is entitled to benefits under an income tax treaty if he/ she is a resident of a country with which the United States has an income tax treaty and meets all other requirements of the treaty. Note: An income tax treaty may not apply to reduce the amount of any tax on income received by an entity that is treated as a domestic corporation for U. S. tax purposes. Therefore, neither the domestic corporation nor its shareholders are entitled to the benefits of a reduction of U. S. income tax on income received from U. S. sources by the corporation