Nokia 2009 Annual Report Download - page 164

US Information Reporting and Backup Withholding
Dividend payments with respect to shares or ADSs and proceeds from the sale or other disposition of
shares or ADSs may be subject to information reporting to the IRS and possible US backup
withholding at the current rate of 28%. Backup withholding will not apply to a Holder; however, if
the Holder furnishes a correct taxpayer identification number or certificate of foreign status and
makes any other required certification or if it is a recipient otherwise exempt from backup
withholding (such as a corporation). Any US person required to establish its exempt status generally
must furnish a duly completed IRS Form W9 (Request for Taxpayer Identification Number and
Certification). NonUS Holders generally are not subject to US information reporting or backup
withholding. However, such Holders may be required to provide certification of nonUS status
(generally on IRS Form W8BEN) in connection with payments received in the United States or through
certain USrelated financial intermediaries. Backup withholding is not an additional tax. Amounts
withheld as backup withholding may be credited against a Holder’s US federal income tax liability,
and the Holder may obtain a refund of any excess amounts withheld under the backup withholding
rules by timely filing the appropriate claim for refund with the Internal Revenue Service and
furnishing any required information.
10F. Dividends and Paying Agents
Not applicable.
10G. Statement by Experts
Not applicable.
10H. Documents on Display
The documents referred to in this report can be read at the Securities and Exchange Commission’s
public reference facilities at 100 F Street, N.E., Room 1580, Washington, D.C. 20549.
10I. Subsidiary Information
Not applicable.
ITEM 11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
See Note 33 to our consolidated financial statements included in Item 18 of this annual report for
information on market risk.
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