I can't understand the special rates and condition sections of the form..
I am trying to fill out the form by referring to the tax treaty table but I've failed now.
I don't understand the entire table..
Should I answer the question number one with Yes? or No???
1. Is the submission being made to claim treaty benefits on items not covered by the representations made above and where special withholding rates and conditions may apply?
-> Yes? No?
2. Please select the Article, rate of withholding and income types claimed below: ???
Article the beneficial owner is claiming the provisions of:*---select---5 Relief from Double Taxation7 Non-Discrimination8 Business Profits10 Shipping and Air Transport11 Related Persons12 Dividends13 Interest14 Royalties15 Income from Real Property16 Capital Gains17 Investment or Holding Companies18 Independent Personal Services19 Dependent Personal Services20 Teachers21 Students and Trainees22 Governmental Functions23 Private Pensions and Annuities24 Social Security Payments25 Exemption from Social Security Taxes26 Diplomatic and Consular Officers27 Mutual Agreement Procedure
Enter the Paragraph of the Article being claimed:---select---