How to obtain refund for USA withholding tax
for company ouside of USA? According to IRS
publication 515, 0 to 30% withholding tax applies for sales
to USA to other countries. Our company has only a presence in country C and no presence in USA. Goods manufactured by us
are exported to USA. Assuming that USA withholding tax applies and is deducted by US purchaser, how is this withholding tax refunded for these two cases:
A) there is a double taxation
treaty in place for the case C=Australia (withholding for royalties is 30%).
B) there is NO double taxation treaty in place and according to IRS publication 515 a withholding tax of 30% applies (C=other countries).
1.) For these two cases A + B, will IRS refund this withholding tax and what amount?
2.) What is the procedure and forms
required for this refund as we have no presence in USA nor a US tax id
2.1) Do we need to register a US tax id to obtain this refund?
2.2) Is this tax id required to be listed on W-8BENE given to the US wihholding agent? Can this be refunded "for past transactions
" without this tax-id being linked to W8-BENE or only for those transactions where this tax id has been specified?
3.) Is it correct that this is a US federal tax regulation
and hence the US state
of purchaser is irrelevant?