To make it clear - I am NOT a customer of Park It Now and I am not U.S. resident. An issue of a TAX ID is an interesting one, and that is why I am posting. I am not sure if I would ever apply to ParkItNow because of this, and FYI I pay all taxes I owe to my government. As I receive payments from various U.S.-based businesses, I investigated this issue and obtained legal advice both from my local lawyers/accountants and U.S.-based one.
The first and the main thing, providing foreign TAX ID to U.S.-based business is something was never mentioned by any of my sources and as such it is a completely new thing. Obviously, not all countries do issue TAX IDs.
I would appreciate if Carlo could post a link to for example U.S. tax code chapter or any other legal U.S. law source confirming that it is necessary to demand foreign TAX ID.
Another thing is W8 non-resident tax form. The first practical purpose of this form is quite simple. If there is a Tax Treaty agreement between U.S. and the foreign country - the income receiver may claim some of the benefits provided in mentioned agreement; For example, sometimes the income receiver (Beneficial owner) may elect to pay the tax in U.S and not to pay it in its home country, or vice versa. Everything depends on the country-country agreement though. And, not all countries signed such an agreements with U.S.
There is a more useful way to use this form though, and this way directly applies to U.S.-based business --> Foreign affiliate business model.
If the income receiver (Beneficiary) provided the services to U.S.-based business being OUTSIDE the United States - THIS PERSON IS NOT A SUBJECT OF U.S. TAXES AT ALL. It is confirmed in U.S. Code. It is also confirmed that w8 form text may be amended by the U.S.-based business (where the form is submitted to) to reflect their own needs. For example, I have seen some amended w8 forms on a few Universities websites who for example pay foreign professors for their books reprinted in U.S. etc. The amendment was simple - The professor claimed that he/she provided services being outside of U.S. Point. No taxes in U.S. And, obviously, no foreign TAX IDs. What taxes are due to foreign government is not a business of any U.S.-based person, legal entity or U.S. government.