Income paid to foreign entities, such as royalties, patents, copyrights, rents, and personal services, generally can trigger a statutory tax withholding of 30% when the income is considered U.S. sourced. All payments processed to foreign entities require a tax review. Foreign entities may begin to incur tax withholding on payments that historically did not trigger taxes. A valid W-8 can possibly reduce or exempt tax withholdings, if eligible, and the valid claim has been made with Harvard before payment has been processed.... Read more about Buy-to-Pay Tax Review Process for Non-US Based Foreign Entities
