"The name you enter below must be the legal entity that owns or has rights to publish the game, software or video ("content") and is the legal entity that will be signing the Steam Distribution Agreement. The company name you enter here must match the name as written on official documents with your bank and on United States IRS tax documents or foreign tax documents if applicable. You will need to enter this name again as your bank account holder and the legal name associated with a tax payer identification number in the following steps.
If you don’t have a company name and you are the sole owner of your content, please fill in your full name as the Company Legal Name and your own address as Company Street Address. If you co-own the content with other individuals, you must form a legal entity to own and receive payments for your content."
