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Should a treaty claim be based on citizenship or country of residence?
April 25, 2023
Q. We have a vendor who is a citizen of The Democratic Republic of the Congo but has a permanent residence in Canada. For purposes of completing the W-8BEN, would they make a treaty claim based on the treaty we have with their county of citizenship or the country in which they reside?
A.
(Answered by IOFM's third-party tax experts)
A claim of benefit under an income tax treaty is made in regard to a person's country of tax residency as that is defined in the specific treaty. Residency for tax…
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