peut-ĂŞtre ai-je mal compris mais ce que j'ai lu m'a paru clair :
dans ton lien lush : 1er § :
Shutterstock have announced that they’ll be withholding 30% tax for non-US contributors in order to comply with US tax laws. Contributors from countries with US tax treaties can submit appropriate forms to the US Internal Revenue Service (IRS) to have the withholding tax reduced or eliminated, depending on their countries specific tax treaty
c'est aussi ce que dit
fotolia :
VOUS ÊTES RÉSIDENT D'UN PAYS AYANT UN TRAITÉ FISCAL AVEC LES USA
Si vous êtes un particulier et que vous résidez dans un pays qui a un traité fiscal avec les États-Unis, vous devez fournir le formulaire W-8BEN. Vous pouvez demander un TIN (Taxpayer Identification Numbers) en complétant le formulaire SS-4 ( Instructions SS-4 ) ou W-7 pour bénéficier, en fonction du traité fiscal de votre pays, d'un taux de retenu réduit ou nul. Les formulaires SS-4 et W-7 doivent être envoyés directement à l'IRS, pas à Fotolia.
Veuillez noter qu'un formulaire W-8BEN peut être envoyé sans numéro TIN. Un numéro TIN permet au contributeur de bénéficier du régime prévu par le traité fiscal pour réduire ou éliminer les retenues sur ses revenus d'origine américaine. Un numéro TIN n'est pas nécessaire pour les revenus générés hors des États-Unis.
sur le
forumque je citais, c'est aussi rappelé :
I submitted my tax form without the ITIN and this was the validation response:
"We are happy to inform you that your U.S. IRS Withholding tax form has been validated. Thank you for providing the appropriate tax information. By complying with the U.S. IRS tax law and submitting the tax form, you are not subject to automatic tax withholding at the appropriate rate on all Fotolia income. Rather, withholding tax, if applicable, may be at a reduced or zero withholding rate.
Foreign residents in a tax treaty country, and ITIN submitted with form, enjoy tax treaty benefits on U.S. source income. Foreign residents with form validated without ITIN submission, are subject to 30% withholding tax on U.S. source income".
you can see it in "My Credits", and another part in "My Files" - "Statistics" - "How many credit have I earned from US buyers?"
I live outside of the US, and I did fill W-8BEN without ITIN. Thus currently I get 30% deducted from my US sales and 0% from non-US sales.
Madelaide,
If you are refering to the IRS then you may be in for a disappointment. I can't remember if I already posted the following on this forum before or not, so apologies if I've repeated myself.
I emailed the IRS via the US Embassy in London, about the whole ITIN issue, explaining that I am a contributor to multiple stock agencies and fotolia was the only one saying that we must have an ITIN to have 0% tax for treaty countries. I asked them detailed questions explaining that I was very confused and asked them to confirm whether or not an ITIN is necessary when submitting a W8BEN. I waited for 2 weeks and got this reply:
"Your W8BEN would be valid forever with an ITIN. To apply use form W-7
and follow instructions implicitly."
I hope the IRS department you contact will be a lot more helpful!!!!!
un
messagede shutterstock était aussi très clair en 2009 :
We are in the process of installing an online version of Form W-8BEN, and we will notify you when the online form is available. However, in order to complete the form you must have a U.S. Individual Taxpayer Identification Number (ITIN). If you do not currently have an ITIN, you can obtain one by filing a Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. This process takes only 4-6 weeks and could reduce your withholding taxes significantly.
je dirais que si depuis l'application (terme anglais !) de votre formulaire, vos ventes sur FT ne sont plus taxées, ça veut dire qu'elles sont faites hors USA. Maintenant dites moi si je me trompe