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If you are a foreign person and you are being paid a royalty from a US source, then withholding taxes usually would apply. However, under
If you are a foreign person and you are being paid a royalty from a US source, then withholding taxes usually would apply. However, under the treaty you qualify as a ________________ ________________, and therefore withholding taxes are not required. This is because as a __________________ ________________
the income is not FDAP, but it is ECI. What form for do you give the payor so they know not to withhold based on these facts?
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