I've made more then 600USD and i do own a hosting server in the US
As I am not in the US either, I looked into this one a while ago.
I assume that Google has a solid legal department even if they are stating that you need to get your own advice. Here are 3 quotes from their site regarding to adsense and taxes:
Quote #1
Publishers will fall into one of three main tax categories:
* U.S. Business: The payee is based in, and pays taxes in, the U.S.
* Non U.S. Business (No U.S. Activities): The payee's operations related to participation in AdSense are based entirely outside of the U.S., and payee does not pay taxes in the U.S.
* Non U.S. Business with U.S. Activities: The payee is based outside of the U.S., but has equipment or employees in the U.S. that are involved with payee's participation in AdSense.
Quote #2
Non U.S. Business (No U.S. Activities )
United States (U.S.) Activities involve having employees or owning equipment in the U.S. that are involved in any way with revenue earned through the AdSense program. This includes, but is not limited to, owning a web server or owning a hosting service in the U.S., or having employees in the U.S. who are involved in either:
1. setting up a web server, hosting service, or website
2. developing content for your website
3. marketing to create a user base for your site
4. telephone support for your site
5. buying products for your site
6. maintaining your site
Generally, utilizing an unrelated third-party U.S. web hosting service to host your web pages, renting web servers that are located in the U.S. from an unrelated third party, or having your payment sent to a U.S. Post Office Box or mail forwarding address, do not of themselves constitute U.S. Activities.
Quote #3
If you do not have U.S. Activities, please visit the Tax Information page under your My Account tab where you will agree to a statement to that effect. No tax forms are required in this instance.
End of quotes from Google
Now I am NOT a lawyer and not a CPA or anything along those lines so DON'T rely on anything I say here, but it looks like you are having to fill in this form because of the server you OWN.
Now the way I read the info from Google is that if you do NOT have any U.S. Activities, you should NOT have to fill out that form.
I nor any of my businesses engage in/have any U.S. Activities as defined above therefore I would assume I should not have to bother with any of that form filling.
So WHY does CJ present all foreign affiliates with that form?
As I don't particularly like paperwork and did not want to go through the trouble of hiring someone in the U.S. qualified to advise on these matters, I took my business elsewhere.
Anybody got any solid thoughts on this form and withholding issues for Non U.S. Businesses with no U.S. Activities?
BTW I do not have, never had and don't intend to ever get an adsense account.....
