Вот еще:
So for clarification:
U.S. companies are required to deduct foreign withholding taxes from U.S. generated income to non U.S. residents at a standard rate of 30%.
Some countries do have tax treaties with the U.S. and that rate of witholding can be reduced or eliminated dependent upon the applicable treaty. To be eligible for treaty benefits a non U.S. resident would typically need to obtain a U.S. issued ITIN, or in the case of a business, a U.S. issued EIN.
However, if you are invited to complete an agreement with Getty Images via our Flickr program AND you are a non U.S. tax resident AND you are a tax resident of a country that has a tax treaty with the U.S. that reduces or eliminates foreign withholding taxes, you DO NOT have to obtain an ITIN or EIN to be eligible for treaty benefits.
The reason that we are different is that Getty Images has invested in structuring our business in a manner that simplifies this for our non U.S. artists. We have applied, and been approved, by the U.S. Internal Revenue Service a certain business status that allows us to provide treaty benefits to non U.S. tax residents without the additional requirement of an ITIN or EIN.
However, there is a form (W-8Ben) that must be completed, and the original mailed to our office in Seattle to meet our requirements under this allowance. This form is completed automatically as part of the enrollment process and simply needs to be printed out by you, signed, dated and mailed to us for you to receive those benefits.
If you are a resident of a country that does not have a tax treaty that reduces or eliminates these foreign withholding taxes, your royalties from sales to clients located in the U.S. would be subject to the foreign witholding tax standard rate of 30%, this tax does not apply to royalties from sales anywhere else in the world.
I hope that clarifies it a bit.
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