; foreign corporations If the transferor furnishes the transferee an affidavit described in subparagraph (A), and (i) in the case of any transferor’s agent— (I) such agent has actual knowledge that such affidavit is false, or (II) in the case of an affidavit described in subparagraph (A) furnished by a corporation, such corporation is a foreign corporation, or (ii) in the case of any transferee’s agent, such agent has actual knowledge that such affidavit is false, such agent shall so notify the transferee at such time and in such form and manner as the Secretary may require by regulations. (D) Failure to furnish notice (i) In general If any transferor’s agent or transferee’s agent is required by subparagraph (C) to furnish notice, but fails to furnish such notice at such time or times and in such manner as may be required by regulations, such agent shall have the same duty to deduct and withhold that the transferee would have had if such agent had complied with subparagraph (C). (ii) Liability limited to amount of compensation An agent’s liability under clause (i) shall be limited to the amount of compensation the agent derives from the transaction. (E) Transferor’s agent For purposes of this paragraph, the term transferor’s agent means any person who represents the transferor— (i) in any negotiation with the transferee or any transferee’s agent related to the transaction, or (ii) in settling the transaction. (F) Transferee’s agent For purposes of this paragraph, the term transferee’s agent means any person who represents the transferee— (i) in any negotiation with the transferor or the transferor’s agent related to the transaction, or (ii) in settling the transaction. (G) Settlement officer not treated as transferor’s agent For purposes of this paragraph, a person shall not be treated as a transferor’s agent or transferee’s agent with respect to any transaction merely because such person performs 1 or more of the following acts: (i) The receipt and the disbursement of any portion of the consideration for the