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This international standard was developed in accordance with internationally recognized principles on standardization established in the Decision on Principles for the Development of International
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Form IEEE is a tax form used by certain foreign entities to claim eligibility for reduced withholding tax rates under an income tax treaty.
Foreign entities receiving U.S. source income who wish to benefit from reduced withholding tax rates must file Form IEEE.
To fill out Form IEEE, provide the necessary identification information, specify the type of income, and include any relevant treaty provisions that apply.
The purpose of Form IEEE is to allow foreign entities to claim reduced withholding tax rates on U.S. source income under applicable tax treaties.
Information such as the foreign entity's name, address, taxpayer identification number, type of income, and applicable treaty provisions must be reported on Form IEEE.
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