I need to report income from stock shares sold abroad (Nasdaq etc) once a year. To my understanding, US' IRS informs my local revenue gov body of my sales and

I need to report income from stock shares sold abroad (Nasdaq etc) once a year. To my understanding, US' IRS informs my local revenue gov body of my sales and that's what W-8 BEN was signed for. I've only seen these forms within brokerage platforms. I have no knowledge of it being in any way related to my small business but there's a possibility that my accountant is doing it. Unlikely and I've only heard of W-8 BEN in relation to trading shares, bonds etc which I'm doing as a private person.