在美国课税与申报目的下之最终受益人身分证明一法人.PDF

Form W-8BEN-E Certificate of Status of Beneficial Owner for United States Tax Withholding and Reporting(Entities) ( February 2014) 在美國課稅與申報目的下之最終受益人身分證明(法人) OMB No. 1545-1621 2014 年2 月 ► For use by entities. Individuals must use Form W-8BEN. 僅供法人使用；個人須使用W-8BEN表格。 Department of the Treasury Internal Revenue Service ► Section references are to the Internal Revenue Code. 對應章節請參考美國國內稅收法 。 美國國稅局財政部門 ► Information about Form W-8BEN-E and its separate instructions is at /formw8bene. W-8BEN-E表格資訊及其個別說明書請參考：/formw8bene 。 ► Give this form to the withholding agent or payer. Do not send to the IRS. 請將此表格繳交扣繳義務人或付款人；請勿直接繳交美國國稅局。 Do NOT use this form for: 下列人士請勿使用本表格 Instead, use Form: 適用表格 • U.S. entity or U.S. citizen or resident… ……………………………………………………...………………………………………………………………….W -9 美國法人、美國公民或美國居民，適用W-9 • A foreign individual………………………………………………………………………………………...…………………………………..W -8BEN (Individual) 外籍(非美國籍)人士，適用W-8BEN (個人) • A foreign individual or entity claiming that income is effectively connected with the conduct of trade or business within the U.S……………..…W -8ECI 主張其收入與在美國境內之交易或業務有實際關聯的外國個人或法人，適用W-8ECI • A foreign partnership, a foreign simple trust, or a foreign grantor trust (unless claiming treaty benefits)(see instructions for exceptions) ………………………………...………...W -8IMY 外國合夥制公司，外國單純信託或外國贈與人信託 (除非主張其享有租稅協定利益)(請參閱例外說明)，適用W-8IMY • 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 appl