After receiving signed Powers of Attorney from clients, GlobeTax will begin requesting Certificates of Residency (COR) from the domestic tax authority on behalf of clients. Note that GlobeTax cannot begin the reclaim process until CORs are secured; COR procurement can take between 2-3 months.

• For U.S. clients, GlobeTax will use IRS Form 8802 to request a COR. For reference, CORs are also known as “IRS Form 6166.”
• For non-U.S. clients, Goldman Sachs will follow the necessary process to procure the COR in the client’s country of residency.