Qi Agreement Presumption Rules

For example, for the purposes of this subsection ( (b) (3) (ii), it is considered that: the fact that a beneficiary is a tax-exempt entity based on sections 1.6049 to 4 (c) (1)(ii) (B) cannot invoke this presumption to reduce the withholding rate for payments to that person (if that person is also presumed to be a foreign person in accordance with subsection (b) (3) (iii) (A) of this Section), because a reduction in the withholding rate for payments to a tax-exempt foreign organization generally requires that a valid Form W-8 be made available to the withholding authority in accordance with subsections 1.1441-9(b)(2). 2. The rules in point (b)(2)(vii)(B)(1) of this Section shall be illustrated by the following examples. Each example illustrates a payment that does not constitute a withholding payment and therefore does not need to be made available to the detained person with respect to Chapter 4 Status 4 (and no withholding is applicable to each payment in accordance with Chapter 4). . . . .