I am Liviu, a musician from Romania and would like to register with ASCAP for collecting US Royalties for my music. I got to the point where they ask me to fill a W8-BEN Form and I need some help with regards to filling the Part II (tax treaties). I see that US has some kind of tax treaty with Romania: https://www.irs.gov/businesses/internat ... -documents
What I didn't clearly understand is under which Article does the income from Royalties fall? Is it Article 12 (Cultural Royalties) or Article 7 (Business Profits)? Not sure what to put in the form under 10. Special Rates and Conditions.
From what I read Royalties are categorized into: cultural, and Industrial. Refer Article 12 (para 3) for the definitions of the two. Based on how my music will be used, the tax withholding could be either 10% (for cultural) or 15% (for industrial).
Another point that I'd like to make is that in Article 12 (para 4) it indicates that this type of income may also fall under Article 7 (Business Profits) depending on Permanent Establishment, which would mean zero tax withholding.
Any help would be greatly appreciated.
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