| When a foreign affiliate, who has no US sourced income and therefor must not fill out a w8 form, does fill out a w8 form, he is effectively stating that he has US sourced income when he in reality has not.
 So that foreign affiliate is 1) making a false statement (and the affiliate program now has a false document on file) and 2) is putting himself in a position where he could be forced to pay extra taxes he normally shouldn't have to pay.
 
 You say only the IRS matters to the US affiliate program. Well, the IRS doesn't say you need to collect either a w9 or w8 form. No, to be in compliance, you need the correct docs. You need paperwork that documents the tax situation of the entity you as a US company paid.
 
 If I as a foreign affiliate email you as a US company a signed statement that correctly describes my situation, then you have all that is need to comply with the IRS's requirements.
 
 Now when US based affiliate programs (and I'm not talking about you. now I'm talking in general) refuse to pay foreign affiliates, when those foreign affiliates have provided the correct paperwork but refuse to make a false statement (what they would be doing if they filled out a w8 form when it doesn't apply to them),  that is shady to say the least.
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