这就需要流经实体在提供W-8IMY表格的同时，提供所有权人或者受益所有人的扣缴证明（withholing certifciate)或者/以及配套的扣缴声明(withholding statement)。所谓扣缴证明就是W-8表格（针对非居民纳税人）、W-8表格（针对居民纳税人）以及823表格（请参考美国版的非居民冤大头－跨境电商三不管？）。所谓扣缴声明就是...
the payor may make payments of substitute dividends to the QSL without requiring a withholding statement when the QSL is a qualified intermediary (QI) or provides a written statement that it is not acting as an intermediary. However,
●Hasprovidedorwillprovideawithholdingstatement,asrequired. Nonqualifiedintermediary.CompletePartIII. U.S.branch.CompletePartIV. ●Isaqualifiedintermediaryandisnotactingforitsownaccountwithrespecttotheaccount(s)identified online8orinawithholdingstatementassociatedwiththisformand NonqualifiedIntermediary (Allnonqualified...
Withholding statement (a template can be found here) Note: If you are an intermediary who receives Royalty income and allocations are based on sales by author, you do not need to complete the “Allocation of Payments” column at this time. Qualified Intermediary (QI) A withholding statemen...
●Hasprovidedorwillprovideawithholdingstatement,asrequired. Nonqualifiedintermediary.CompletePartIII. U.S.branch.CompletePartIV. ●Isaqualifiedintermediaryandisnotactingforitsownaccountwithrespecttotheaccount(s)identified online8orinawithholdingstatementassociatedwiththisformand NonqualifiedIntermediary (Allnonqualified...