Form W-8 IMY is for intermediaries, which could be entities or individuals acting on behalf of another. For instance, if a Canadian broker manages US securities for Canadian investors, this broker would use Form
这就用到了一个表格，即W-8IMY表。工具人的情形有两大类，一类是由于从事的职业而替别人收款，这其中最典型的就是金融机构，这一类笔者称之为职业中介；另一类是则是由于采用的组织形式是税务上的透明体，造成收款人与纳税义务人分离，这类透明体称为流经实体。这两类工具人都必须向付款人提供W-8IMY表。一、...
Form W-8IMY is used when filing an application for U.S. tax-exempt status under Internal Revenue Code section 501(c)(3). This form requires detailed information about an organization applying for tax-exempt status including its legal name and address, governing body, officers, activities, fina...
W-8 IMY 申告書: 仲介業者用のフォームで、他者の代理で行動する事業体または個人が使用できます。たとえば、カナダのブローカーがカナダの投資家のためにアメリカの証券を管理する場合、このブローカーは W-8 IMY 申告書を使用して仲介業者としての地位を申告し、これらの証券から生じる収入...
W-8IMY的全称是「外国中介机构、外国流通实体或某些美国分支机构的美国税收代扣代缴和报告证书」。该表格...
Form W-8ECI Form W-8EXP Form W-8IMY Other W-8 forms, besides W-8BEN and W-8BEN-E, are described below. Form W-8ECI. This one has a rather long name (Certificate of Foreign Person’s Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United...
FTIN: Forms W-8BEN, W-8BEN-E and W-8ECI include a new line and checkbox to certify that a foreign tax identifying number (“FTIN”) is not legally required. Form W-8IMY now also includes a line to provide a FTIN, if required. KPMG comment: The requirement to collect an account ...
Daily Tax Update - August 14, 2012: IRS Releases Draft Version of Revised Form W-8IMYPhilip R. West
Line 6 Insert your non-US tax identifying number. If you do not have one, go to Line 8 and write down your date of birth (MM/DD/YYYY). Line 7 DO NOT LIST ACCOUNT NUMBERS as this could limit the form to the accounts listed and you may have to provide another form for...
Form W-8IMY is the "Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U.S. Branches for United States Tax Withholding and Reporting." The purpose of the form is to certify that a person or business received withholdable payments on behalf of a foreigner or as a ...