We received a few questions from a vendor in ref. to form W-8EXP, which they believe is the one they have to complete:

1. Question 10 refers to section 7701(a)(18) and section 892.  What are these?

2. Question 12 refers to a letter from IRS or an opinion from US counsel.  Can you please clarify what are these?

3. A "signature of authorized official" is required.  Can you please elaborate who is this authorized official?