FORMW-8BEN-E非美国身分受益人美国所得税扣缴暨申报证明文件.PDF

(2014 February) Page 1 FORM W-8BEN-E 非美國身分受益人美國所得稅扣繳暨申報證明文件 (法人) Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Entity) 關於W-8的完整說明及更多資訊可於/formw8bene取得 。Information about Form W-8BEN-E and its separate instructions is at /formw8bene 以下人士請勿使用本表格Do NOT use this form for: 適用表格為Instead use Form  美國法人或美國公民/居民 U.S. entity or U.S. citizen or resident………………………………………………………………………………………………………………………………W-9  非美國之個人 A foreign individual…………………………………………………………………………………………………………………………………………………………W-8BEN (個人)  主張其收入與在美國境內之交易或商業有實際關聯的外國個人或法人(租稅協定優惠者除外) A foreign individual or entity claiming that income is effectively connected with the conduct of trade or business within the U.S. (unless claiming treaty benefits)…………………………………………………W-8ECI  外國合夥企業、外國簡單信託、或外國贈與人信託(租稅協定優惠者除外)(請參閱說明中的例外) A foreign partnership, a foreign simple trust, or a foreign grantor trust (unless claiming treaty benefits) (see instructions for exceptions)………………………………………………………………………………………………W-8IMY  主張具美國實質營運收入或適用法規第115(2), 501(c), 892, 895, 1443(b)條之外國政府、國際組織、外國中央銀行、外國免稅組織、外國私立基金會或美 國屬地政府(租稅協定優惠者除外)(請參閱說明) A foreign government, international organization, foreign central bank of issue, foreign tax-exempt organization, foreign private foundation, or government of a U.S. possession claiming that income is effectively connected U.S. income or that is claiming the applicability of section(s) 115(2), 501(c), 892, 895, or 1443(b) (unless claiming treaty benefits) (see instructions)…W-8ECI 或 W-8EXP  中介機構 Any person acting as an in