My company in South Korea is going to sell our software, which could be downloaded from AppStore of Apple inc. We have no business experience in the US. As we register our company and tax
information on AppStore, Apple asks us to hand in the W-8BEN form.
My Question is whether we need to fill in EINs in the W-8BEN form.
Apple says we do not need to fill in the EINs if we have no EINs because the contract is not on "royalty" but "sales/commission." Here is a reply from Apple.
On the contrary, the instruction about filing W-8BEN says if we do not fill in EINs, withholding
agency may withhold tax of 30%.
I heard that Korean developers who filled in EINs on the form have received their revenue from Apple after withholding of tax (10%), and those who did not filled in EINs have earned their revenue without any tax being withhold.
Could you please explain why Apple is withholding tax even though they said that they do not withhold tax?