from another thread:
All that is required is that the foreign affiliate CERTIFIES they do not have any US-SOURCED income and are not a US Taxpayer, etc.
Google has it SPOT ON, on their Adsense tax information page:
https://www.google.com/adsense/taxinfo
Quote:
Non U.S. Business (No U.S. Activities )
United States (U.S.) Activities involve having employees or owning equipment in the U.S. that are involved in any way with revenue earned through the AdSense programme. This includes, but is not limited to, owning a web server or owning a hosting service in the U.S., or having employees in the U.S. who are involved in either:
* setting up a web server, hosting service, or website
* developing content for your website
* marketing to create a user base for your site
* telephone support for your site
* buying products for your site
* maintaining your site
Generally, utilizing an unrelated third-party U.S. web hosting service to host your web pages, renting web servers that are located in the U.S. from an unrelated third party, or having your payment sent to a U.S. Post Office Box or mail forwarding address, do not of themselves constitute U.S. Activities.
If you do not have U.S. Activities, you will be asked to agree to a statement to that effect. No tax forms are required in this instance.
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