Understand tax requirements when hiring a foreign contractor. Our guide provides essential insights for seamless compliance with international tax laws.This simple agreement, written specifically for accountants and bookkeepers, will do just that. Create an international contractor agreement that defines the fees, payment terms, and scope of work. Onboard the contractor and begin work. 1. Review the definition of an independent contractor and related tax obligations. In our global society, you can hire foreign independent contractors and manage their remote work from anywhere. The W8 BEN is essentially the W9 for international workers. This article attempts to determine the stances of the states with regard to whether independent contractors create sales tax nexus.