iTunes Connect 的税务信息的若干问题

[WildCat]

1. U.S. Tax Forms 下有这个问题：
Do you have any U.S. Business Activities?

In general, you have U.S. Business Activities if you have employees in the United States, or own, lease or control equipment or other assets in the United States that you use to derive revenue from the iPhone Developer Program.
如果我的 App 在美国卖，是否得回答 Yes ？ control equipment or other assets 是否包含 App？

2. U.S. Tax Forms 下有这个问题：
Are you required to file a U.S. income tax return (whether an individual return or corporate return) with respect to the income you earn from the iPhone Developer Program?
我也不知道是否必须 file a U.S. income tax return ，这个写是还是否？

3. 如果 问题1 写了 Yes，会填写一个美国纳税表？
Certificate of Foreign Status of Beneficial Owner
for United States Tax Withholding

4. Special rates and Conditions 这个不用填写吧？

5. 如果总部不在加拿大和澳大利亚，但是在这两个国家的 App Store 销售，还有必要填写这两个地区的 Tax Forms 吗？

感谢。