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Tax Treatment of Foreign-Owned Disregarded Entities for U.S. Conference Sponsorship Payments
October 2, 2025
Q. My company needs to make payment to a disregarded, US entity owned by a foreign person. The payment is for a global conference sponsorship that was both virtual and in-person. There were some in-person events in the US hosted by each city's local chapter. We were originally provided a W-8ECI with the foreign individual as the beneficial owner and the business as the disregarded entity - complete with a US taxpayer ID and US address. However, the W-8ECI was signed several years prior, so we…
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