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Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.

A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, a foreign estate, and any other person that is not a U.S. person.

This page talks about what documentary evidence you need to treat a payee as a foreign beneficial owner

A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States.

Topic No. 856 Foreign Tax Credit

Qualified intermediary (QI), withholding foreign partnership (WP), and withholding foreign trust (WT) frequently asked questions (FAQs)

ABCs of Foreign Tax credit for individuals - YouTube video text script

Reporting required in Part I, Column (f), Schedule F, Form 990.

Use the IRS QI/WP/WT System to apply, renew or terminate your status as a Qualified Intermediary, Withholding Foreign Partnership or Withholding Foreign Trust.

Review tax treaties between the United States and foreign countries. The treaties give foreign residents and U.S. citizens/residents a reduced tax rate or exemption on worldwide income.