Section 6. TAX RETURN AND

INFORMATION REPORTING OBLIGATIONS

Sec. 6.01. Form 1042 Filing Require- ment. (A) In General . WP shall file a return on Form 1042, whether or not WP withheld any amounts under chapter 3 or 4 of the Code, on or before March 15 of the year following any calendar year in which WP acts as a withholding foreign partnership. In addition to the information required on Form 1042 and its accompanying instructions, WP shall attach a statement setting forth the amounts of any overwithholding

For example, if a direct partner that is an entity provides documentation to claim treaty benefits and the documentation establishes the direct partner’s status as a foreign person and a resident of a treaty country but fails to provide the treaty statement in section 4.03(B) of this Agreement, the documentation does not establish the direct partner’s entitlement to a reduced rate of withholding. Sec. 4.11. Documentation Validity Pe- riod. (A) Documentation Other Than a Form W–9 . WP, as permitted under section 4.01(A) of this Agreement, may rely on valid documentary evidence obtained from direct partners in accordance with applicable know-your-customer rules as long as the documentary evidence remains valid under those rules or until WP knows, or has reason to know, that the information contained in the documentary evidence is unreliable or incorrect. However, WP may only rely on statements regarding entitlement to treaty benefits described in § 1.1441–6(c)(5)(i) or the representations described in section 4.03 of this Agreement until the validity expires under § 1.1441–1(e)(4)(ii)(A)( 2 ). For establishing a partner’s chapter 3 status (as defined in § 1.1441–1(c)(45)) or foreign status for chapter 61 purposes, WP may rely on a valid Form W–8 until its validity expires under § 1.1441–1(e)(4)(ii) and may rely on documentary evidence (other than documentary evidence obtained pursuant to applicable know-your-customer rules) until its validity expires under § 1.6049– 5(c). (B) Form W–9 . WP may rely on a Form W–9 unless one of the conditions of § 31.3406(h)–3(e)(2)(i) through (v) applies or if it has been informed by the IRS or another withholding agent that the form is unreliable or incorrect. Sec. 4.12. Maintenance and Retention of Documentation. (A) Maintaining Documentation . WP shall maintain documentation by retaining the original documentation, a certified copy, a photocopy, a scanned copy, a microfiche, or other means that allow reproduction (provided that WP has recorded receipt of the documentation and is able to produce a hard copy). If WP is not required to retain copies of documentary evidence under its know-your-customer

rules, WP may instead retain a notation of the type of documentation reviewed, the date the documentation was reviewed, the document’s identification number, if any (e.g., a passport number), and whether such documentation contained any U.S. indicia. For obligations held by a direct partner opened prior to January 1, 2001, if WP was not required under its knowyour-customer rules to maintain originals or copies of documentation, WP may nevertheless rely on the information if it has complied with all other aspects of its know-your-customer rules regarding establishment of a partner’s identity, it has a record that the documentation required under the know-your-customer rules was actually examined by an employee of WP or partner of WP in accordance with the know-your-customer rules, and it has no information in its possession that would require WP to treat the documentation as invalid. (B) Retention Period . WP shall retain a partner’s documentation obtained under this section 4 for as long as the document is relevant for the determination of WP’s tax liability or reporting responsibilities under chapters 3, 4, and 61, and section 3406.