Reference
Clearstream Banking1 informs customers that the U.S. Internal Revenue Service (IRS) published updated instructions for the Form W-8EXP on its website, which is used by foreign governments or other foreign organisations.
The related instructions provide clarifications about the following points and can be accessed on the IRS website:
- Guidance for when a foreign TIN is required to be included on the Form W-8EXP;
- Guidance about the use of electronic signatures.
Further information
We continue to monitor the implementation of FATCA and will provide more information as it becomes available.
For further information, please contact the Clearstream Banking Tax Help Desk, Clearstream Banking Client Services or your Relationship Officer.
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1. Clearstream Banking refers collectively to Clearstream Banking S.A., registered office at 42, avenue John F. Kennedy, L-1855 Luxembourg, and registered with the Luxembourg Trade and Companies Register under number B-9248, and Clearstream Banking AG (for Clearstream Banking Frankfurt (CBF) customers using CreationOnline), registered office at 61, Mergenthalerallee, 65760 Eschborn, Germany and registered in Register B of the Amtsgericht Frankfurt am Main, Germany under number HRB 7500.