Information Reporting and Backup Withholding. Payments made to non-U.S. holders in the Offer and the Merger may be subject to information reporting and backup withholding (currently at a rate of 24%). Non-U.S. holders can avoid backup withholding by providing the Depositary with a properly completed and executed IRS Form W-8BEN or W-8BEN-E (or other applicable IRS Form W-8) certifying the holder's non-U.S. status or by otherwise establishing an exemption from backup withholding. Backup withholding is not an additional tax and may be refunded or credited against the applicable holder's U.S. federal income tax liability, if any, provided that such holder timely furnishes the required information to the IRS.
Appears in 2 contracts
Samples: Offer to Purchase (Alexion Pharmaceuticals, Inc.), Offer to Purchase (Novartis Ag)
Information Reporting and Backup Withholding. Payments made to non-U.S. holders in the Offer and the Merger may be subject to information reporting and backup withholding (currently at a rate of 24%). Non-U.S. holders can avoid backup withholding by providing the Depositary with a properly completed and executed IRS Form W-8BEN or W-8BEN-E (or other applicable IRS Form W-8) certifying the holder's ’s non-U.S. status or by otherwise establishing an exemption from backup withholding. Backup withholding is not an additional tax and may be refunded or credited against the applicable holder's ’s U.S. federal income tax liability, if any, provided that such holder timely furnishes the required information to the IRS. IRS Forms W-8 are available for download from the IRS website at: xxxx://xxx.xxx.xxx/w8.
Appears in 1 contract
Samples: Offer to Purchase (Amgen Inc)
Information Reporting and Backup Withholding. Payments made to non-U.S. holders in the Offer and the Merger may be subject to information reporting and backup withholding (currently at a rate of 24%)withholding. Non-U.S. holders generally can avoid backup withholding and information reporting by providing the Depositary with a the applicable and properly completed and executed IRS Form W-8BEN or W-8BEN-E (or other applicable IRS Form W-8) W-8 certifying the holder's ’s non-U.S. status or by otherwise establishing an exemption from backup withholdingexemption. Backup withholding is not an additional tax and tax. Any amounts withheld under the backup withholding rules may be refunded allowed as a refund or credited a credit against the applicable a non-U.S. holder's ’s U.S. federal income tax liability, if any, provided that such holder timely furnishes the required information is timely furnished to the IRS.
Appears in 1 contract
Samples: Offer to Purchase (J2 Global, Inc.)
Information Reporting and Backup Withholding. Payments made to non-U.S. holders in the Offer and the Merger may be subject to information reporting and backup withholding (currently at a rate of 24%). Non-U.S. holders can avoid backup withholding by providing the Depositary with a properly completed and executed IRS Form W-8BEN or W-8BEN-E (or other applicable IRS Form W-8) certifying the holder's ’s non-U.S. status or by otherwise establishing an exemption from backup withholding. Backup withholding is not an additional tax and may be refunded or credited against the applicable holder's ’s U.S. federal income tax liability, if any, provided that such holder timely furnishes the required information to the IRS.
Appears in 1 contract
Samples: Offer to Purchase (eMed, LLC)