W-8 Withholding Tax -

Sent: Tuesday, September 05, 2006 5:22 PM
To: taxman at centa.com
Subject: W-8 Withholding Tax - Non-resident Canadian Living Abroad
Hi David:
My question is similar to the question of Aug. 9, but a little
different. I, too, and a Canadian freelancer, working for some US
companies. However, I am not a resident of Canada. I am a writer
based in Asia (mostly South Korea) and have not lived in Canada for
over 10 years (or the United States, for that matter).
As a non-resident Canadian, can I still file the W-8BEN and have zero
tax withholdings, based on Article XIV? Or does my non-residency
change anything?
Sincerely,
-
===================================
david ingram replies;
You are governed by Article XVIII of the Korea/USA Income Tax Treaty which
you can find at:
http://www.irs.gov/pub/irs-trty/korea.pdf
If you are only performing your duties in South Korea, your earnings are
only taxable in South Korea. However, if you are going to the US to perform
some of the services and earn over $3,000 US dollars while in the US, you
are taxable in the US first on that money.
As a non-resident of Canada, the Canada US treaty has no bearing on your US
earnings.
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