河小马 发表于 2013-6-8 22:42 ) H4 ?; C6 o# [- q0 S
收款是个人还是公司,取决于你提交的w9是个人还是公司 4 L3 B6 E5 s+ ]2 b- E7 S
借机请教下河马,公司账户的那个w8ben是选c还是选d啊7 H5 `3 q* G* y8 }' Y
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c The beneficial owner is not an individual, derives the item (or items) of income for which the treaty benefits are claimed, and, if applicable, meets the requirements of the treaty provision dealing with limitation on benefits (see instructions).
5 k8 F" q5 [7 g8 b5 ^/ |受益方并非一个个人,拥有可以享受税收协定优惠的一项或多项所得,且如果适用的话,还满足了税收协定中限制性条款的要求(参见说明)* o3 l, ]8 }8 E0 s( @' V
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d The beneficial owner is not an individual, is claiming treaty benefits for dividends received from a foreign corporation or interest from a U.S. trade or business of a foreign corporation, and meets qualified resident status (see instructions).
9 h* ^9 z' `$ v5 _* [; _+ r受益方并非一个个人,对其从外国公司获得的红利和外国公司在美业务中获得的利息收入,要求享受税收协定优惠待遇,
$ c" f+ L2 O& L7 h! ^% s5 T$ s并且符合有关居民身份的规定.(参见说明)5 E6 V+ L+ Y6 F \ [; t2 @7 @/ P
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