When is the Certificate of No U.S. Activities applicable?
The Certificate of No U.S. Activities only applies when a payee has selected "Other Income (Services)" as their income type on a W-8 tax form. Signing it confirms the payee has no US income connection (location, employees, or equipment), so no US withholding applies.
For expiration rules and withholding rates by form (W-8BEN, W-8BEN-E, W-8IMY, W-8EXP, 8233), see Certificate of No US Activities.