26 U.S.C. § 1472: Withholdable payments to other foreign entities

the beneficial owner of such payment is such entity or any other non-financial foreign entity, and the requirements of subsection (b) are not met with respect to such beneficial owner, a certification that such beneficial owner does not have any substantial United States owners, or the name, address, and TIN of each substantial United States owner of such beneficial owner, the withholding agent does not know, or have reason to know, that any information provided under paragraph (1) is incorrect, and the withholding agent reports the information provided under paragraph (1)(B) to the Secretary in such manner as the Secretary may provide. any corporation the stock of which is regularly traded on an established securities market, any corporation which is a member of the same expanded affiliated group (as defined in section 1471(e)(2) without regard to the last sentence thereof) as a corporation described in subparagraph (A), any entity which is organized under the laws of a possession of the United States and which is wholly owned by one or more bona fide residents (as defined in section 937(a)) of such possession, any foreign government, any political subdivision of a foreign government, or any wholly owned agency or instrumentality of any one or more of the foregoing, any international organization or any wholly owned agency or instrumentality thereof, any foreign central bank of issue, or any other class of persons identified by the Secretary for purposes of this subsection, and any class of payments identified by the Secretary for purposes of this subsection as posing a low risk of tax evasion. For purposes of this section, the term “non-financial foreign entity” means any foreign entity which is not a financial institution (as defined in section 1471(d)(5)).