![]() Your tax advisors or You are strongly urged and expected to consult your own tax advisors as to the proper completion of any such forms. ![]() Specifically:Ī U.S. citizen or other U.S. person, including a resident alien individualĪ person claiming that income is effectively connected with the conduct of a trade or business in the United StatesĪ non-U.S. partnership, a non-U.S. simple trust, or a non-U.S. grantor trust (subject to certain exceptions consult your ownįorms other than Substitute Form W-9 and Substitute Form W-8BEN may be obtained from Who is not a beneficial owner of ADSs should not complete Substitute Form W-8BEN. Person is not a beneficial owner of income, however, to the extent that person is receiving the income as a nominee, agent, or custodian, or to the extent the person is a conduit whose participation in a transaction is disregarded. tax principles) to include the payment in gross income on a tax return. Income is generally the person who is required (under U.S. person.īe the beneficial owner of such payments in order for a withholding exemption to apply. person is considered a payment to a non-U.S. clearing organization if the foreign branch is a qualified intermediary Īny other person who is not a U.S. branch or office of a U.S. financial institution or U.S. Is used by a non-United States (non-U.S.) person who is a beneficial owner (as defined below) of ADSs in order to avoid United States federal income tax backup withholding on payments made in connection with the Offer.Īn individual who is not a citizen or resident of the U.S. INSTRUCTIONS FOR COMPLETING SUBSTITUTE FORM W-8BEN
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