Tax Information and Reporting - Per Se Corporations | Interactive Brokers LLC
TAX INFORMATION AND REPORTING
Non-US Persons & Entities
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:
- 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.