Treas. Reg. 1.894-1(d) — when does the LLC owner claim the US treaty vs the LLC itself?
I own a single-member US LLC (disregarded for US tax purposes). I'm a UK resident. A US payer asked which W-8 form to use, and someone told me the LLC claims the US-UK treaty in its own name. Someone else said the foreign owner claims it. Which is right, and what's the underlying rule?
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