U.S. Withholding Agent
http://www.irs.gov/Businesses/International-Businesses/U.S.-Withholding-Agent-Program
Type
Entity
Jurisdiction
U.S.
Description
An individual, corporation, partnership, trust, association, or any other entity, including any foreign intermediary, foreign partnership, or U.S. branch of certain foreign banks and insurance companies that has control, receipt, custody, disposal, or payment of any withholdable payment.