The W-8BEN Form is for Non-Resident aliens – so we need to determine the following.
1) jurisdiction of the United States
2) resident of the United States
3) who is alien and why
4) the tax-liability for a Non-Resident alien.
1. 26 CFR 1.911-2(g): The term “United States” when used in a geographical sense includes any territory under the sovereignty of the United States. It includes the states; the District of Columbia; the possessions and territories of the United States; the territorial waters of the United States; the air space over the United States; and the seabed and subsoil of those submarine areas which are adjacent to the territorial waters of the United States and over which the United States has exclusive rights in accordance with international law with respect to the exploration and exploitation of natural resources.
2. The legislative jurisdiction of Congress cannot extend beyond the District of…
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