Source: https://tax.thomsonreuters.com/category/blog/onesource/w-8-w-9/page/15/
Timestamp: 2017-02-27 06:48:39
Document Index: 798298966

Matched Legal Cases: ['art 2', 'art 3', 'art 2', 'art 1', 'art 4', 'art 3', 'art 2', 'art 1']

W-8 & W-9 Foreign Reporting Archives - Page 15 of 23 - Thomson Reuters Tax & Accounting
Tax & Accounting Blog/ONESOURCE/W-8 & W-9 Foreign Reporting New Cost Basis Rules May Be Lost on Many
A foreign entity may claim a treaty-based exemption from NRA withholding by submitting a Form W-8BEN with the treaty claim described in Part 2 and the income for which an exemption is being claimed described on line 10. To be valid, the Form W-8BEN must include the entity’s U.S. Employer Identification Number (EIN). An … Read More 0 Comments
ONESOURCE, Tax Information Reporting, W-8 & W-9 Foreign Reporting March 23, 2012
The U.S. has income tax treaties in force with over 60 countries. The purpose of tax treaties is to avoid double taxation on the classes of income covered by the treaty, which would otherwise be subject to income tax in both the U.S. and the treaty country. As a result, a tax treaty can provide … Read More 0 Comments
ONESOURCE, Tax Information Reporting, W-8 & W-9 Foreign Reporting March 9, 2012
A beneficial owner of ECI resident in a tax treaty country may be able to claim an exemption from tax under an applicable income tax treaty provision. An entity with ECI that is not attributable to a permanent establishment in the United States (as that term is defined by the applicable tax treaty), may make a … Read More 0 Comments
Withholding on U.S. Business Income of Foreign Vendors – Part 3: Effectively Connected Income Not Exempt from WithholdingWithholding on U.S. Business Income of Foreign Vendors – Part 2: Claiming Exemption from Withholding on Effectively Connected IncomeWithholding on U.S. Business Income of Foreign Vendors – Part 1Information Reporting on Form 1042-S: A New Challenge for Accounts PayablePenalties for Failure to Comply with NRA Withholding and 1042-S Information Reporting – Part 4: Penalty for Late Forms 1042-S for the RecipientFATCA Proposed Regulations Are Issued by IRSPenalties for Failure to Comply with NRA Withholding and 1042-S Information Reporting – Part 3: Penaly for Late 1042-S SubmissionPenalties for Failure to Comply with NRA Withholding and 1042-S Information Reporting: Part 2 – A Penalty for Late DepositPenalties for Failure to Comply with NRA Withholding and 1042-S Information Reporting – Part 1Form 1042-S: IRS Alerts Payers to the Correct Use of Codes for Unknown Recipient and Unknown Country