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Norwegian vendor claiming Limitation of Benefits status on W-8

April 23, 2024
April 23, 2024


Q. Our institution is working to remit a payment to a foreign vendor that is organized in Norway. The payment is for software services and will be reportable on the 1042-S. The vendor claimed a tax treaty on their IRS Form W-8BEN-E that reduces their rate of withholding to 0%. To determine the validity of the claim, we compared the LOB status claimed on their W-8 form to IRS Table 4. Limitation on Benefits; however, the "Norway" section of the IRS table is almost entirely blank except for…

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