Analysis of new 2014 FATCA W-8BEN-E Instructions #GATCA

A foreign entity must submit a Form W-8BEN-E to the withholding agent if it will receive a FATCA withholdable payment, receive a payment subject to chapter 3 withholding, or if it maintains an account with an FFI.

via International Financial Law Prof Blog http://bit.ly/WR2hR4