FATCA
The Foreign Account Tax Compliance Act (FATCA) is a law enacted in the United States that aims to prevent tax evasion by American taxpayers through the exchange of information with financial institutions worldwide.
Instructions and forms
Instructions and Form W-8BEN
Certificate of foreign person status of the owner/beneficiary to withhold and report taxes in the United States (individuals).
Certificate of foreign person status of the owner/beneficiary to withhold and report taxes in the United States (legal entities).
Instructions and Form W-8ECI
Certificate of claim by a foreign person that the income is actually related to trading or carrying on business in the United States.
Instructions and Form W-8EXP
Certificate from a foreign government or other foreign organization to withhold and report taxes in the United States.
instructions and Form W-8IMY
Certificate of foreign intermediary, entity through which there is foreign flow, or of certain branches in the United States to withhold and report taxes in said country.
Form W-9
Used for a person considered a “US person” (citizens or residents) to certify their taxpayer identification number (TIN). For a natural person this number corresponds to the social security number. For a legal entity this number corresponds to the employer's identification number.
