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Tax Information and Reporting

Per Se Corporations


Per Se Corporations are entity types specifically identified by the United States Treasury as corporations and are not eligible to elect treatment as a partnership or disregarded entity. Thus, any entity of a type identified as a per se corporation below is treated as a corporation for United States tax purposes and must submit Form W-8BEN -E for its own account as well as any additional Forms W-8 that may be required if the per se corporation also acts as an intermediary. An exception may apply for corporations eligible for tax exemption under Section 501 or 892 of the US federal income tax code.


Country Entity Example
American Samoa Corporation
Argentina Sociedad Anonima
Australia Public Limited Company
Austria Aktiengesellschaft
Barbados Limited Company
Belgium Societe Anonyme
Belize Public Limited Company
Bolivia Sociedad Anonima
Brazil Sociedade Anonima
Bulgaria Aktsionerno Druzhestvo
Canada Corporation and Company
Chile Sociedad Anonima
People's Republic of China Gufen Youxian Gongsi
Republic of China (Taiwan) Ku-fen Yu-hsien Kung-szu
Columbia Sociedad Anonima
Croatia Dionicko drustvo 1
Costa Rica Sociedad Anonima
Cyprus Public Limited Company
Czech Republic Akciova Spolecnost
Denmark Aktieselskab
Ecuador Sociedad Anonima or Compania Anonima
Egypt Sharikat Al-Mossahamah
El Salvador Sociedad Anonima
Estonia Aktsiaselts
European Economic Area/European Union Societas Europaea
Finland Julkinen Osakeyhtio/Publikt Aktiebolag
France Societe Anonyme
Germany Aktiengesellschaft
Greece Anonymos Etairia
Guam Corporation
Guatemala Sociedad Anonima
Guyana Public Limited Company
Honduras Sociedad Anonima
Hong Kong Public Limited Company
Hungary Reszvenytarsasag
Iceland Hlutafelag
India Public Limited Company
Indonesia Perseroan Terbuka
Ireland Public Limited Company
Israel Public Limited Company
Italy Societa per Azioni
Jamaica Public Limited Company
Japan Kabushiki Kaisha
Kazakstan Ashyk Aktsionerlik Kogham
Republic of Korea Chusik Hoesa
Latvia Akciju Sabiedriba
Liberia Corporation
Lichtenstein Aktiengesellschaft
Lithuania Akcine Bendroves
Luxembourg Societe Anonyme
Malaysia Berhad
Malta Public Limited Company
Mexico Sociedad Anonima
Morocco Sociedad Anonyme
Netherlands Naamloze Vennootschap
New Zealand Limited Company
Nicaragua Compania Anonima
Nigeria Public Limited Company
Northern Mariana Islands Corporation
Norway Allment Aksjeselskap
Pakistan Public Limited Company
Panama Sociedad Anonima
Paraguay Sociedad Anonima
Peru Sociedad Anonima
Philippines Stock Corporation
Poland Spolka Akcyjna
Portugal Sociedade Anonima
Puerto Rico Corporation
Romania Societate pe Actiuni
Russia Otkrytoye Aktsionernoy Obshchestvo
Saudi Arabia Sharikat Al-Mossahamah
Singapore Public Limited Company
Slovak Republic Akciova Spolocnost
Slovenia Delniska Druzba
South Africa Public Limited Company
Spain Sociedad Anonima
Surinam Naamloze Vennootschap
Sweden Publika Aktiebolag
Switzerland Aktiengesellschaft
Thailand Borisat Chamkad (Mahachon)
Trinidad and Tobago Limited Company
Tunisia Societe Anonyme
Turkey Anonim Sirket
Ukraine Aktsionerne Tovaristvo Vidkritogo Tipu
United Kingdom Public Limited Company
United States Virgin Islands Corporation
Uruguay Sociedad Anonima
Venezuela Sociedad Anonima or Compania Anonima

Note:

  1. Only if (i) formed after 7/1/2013 or (ii) 50% or more interest in entity is owned by person(s) who were not owners on 7/1/2013.