FORM W-8BEN is used by a non-United States (non-U.S.) person who is a “beneficial owner” of ADSs in order to avoid United States federal income tax backup withholding on payments made in connection with the Offer. The non-U.S. person must be the beneficial owner of such payments in order for a withholding exemption to apply.
A non-U.S. person includes:
* an individual who is not a citizen or resident of the U.S.; * a non-U.S. corporation; * a non-U.S. partnership; * a non-U.S. branch or office of a U.S. financial institution or U.S. clearing organization if the foreign branch is a qualified intermediary; * a non-U.S. trust or estate; and * any other person who is not a U.S. person. You must give Form W-8BEN to the withholding agent or payer if you are a nonresident alien who is the beneficial owner of an amount subject to withholding, or if you are an account holder of an FFI documenting yourself as a nonresident alien. Submit Form W-8BEN when requested by the withholding agent, payer, or FFI whether or not you are claiming a reduced rate of, or exemption from, withholding. You should also provide Form W-8BEN to a payment settlement entity (PSE) requesting this form if you are a foreign individual receiving payments subject to reporting under section 6050W (payment card transactions and third-party network transactions) as a participating payee. However, if the payments are income which is effectively connected to the conduct of a U.S. trade or business, you should instead provide the PSE with a Form W-8ECI.
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