根据FATCA新政,IRS发布了分别针对个人和公司企业的两套Form W8-BEN. 预览版如下:

Draft Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Individual)

Draft of the all-new Form W-8BEN-E, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (Entities)