Robuta

https://www.irs.gov/zh-hant/individuals/international-taxpayers/payments-to-withholding-foreign-trusts
If you are making payments to a Withholding Trust (WT), you do not have to withhold if the WT is acting in that capacity.
internal revenue serviceforeign trustspaymentswithholding
https://www.expatustax.com/accountants/sparsh-kumar-ganeriwala/
May 27, 2025 - Sparsh Kumar Ganeriwala has been working here at Expat US tax and is federally authorized to practice before the IRS on all US tax matters.
foreign trustssparshkumarganeriwalaexpat