Thank you very much for your explanation. I understood "Where they will be taxed" clearly.
I learned that I need to ask our foreign contractors to complete this form W-8BEN as a record to prove that they are not U.S. taxpayer. For the reason we are not issuing 1099-MISC for our foreign contractors.
(We usually issue the form 1099-MISC for any payment to contractors when we report it as our business expenses, but we are not issuing 1099-MISC for our foreign contractors because it is not required if they are not U.S. taxpayer. )
or are the forms W-8BEN and W-8BEN-E not for self-employed like me? Are these forms for the U.S. companies who have contractors in foreign countries?
