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Canadian vendor claiming non-U.S. status
April 16, 2024
Q. We received a W-8 from a Canadian vendor. On line 15 they list treaty articles V and VII and go on to state 0% tax on service income, due to them not having a permanent establishment in the U.S., and therefore not subject to US withholding or taxes.
The invoice has a street address in Columbus, Ohio, and the remit-to address is Newark, NJ. Would either of those addresses being on the invoice imply a permanent establishment in the U.S.? Or do addresses on the invoice not mean…
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