How do I publish a book in the iBook store for both the UK and the USA? my one friend from UK want to publish a book for UK and USA ibook store 

I found this page http://www.apple.com/itunes/content-providers/book-faq.html it has all the info  but there is a section about U.S. Tax ID

My friend lives in UK and don't have any bank account in USA but have a Bank account and credit card in UK
my question if my friend is only want to publish book for UK store, will he need  U.S. Tax ID?

Please guide how he can upload the book to iBooks store and people from USA and UK should be able to download the book in iBooks app on their iPad and iBooks.

He has his book in ePub format.
On the page you linked there is a paragraph about this.


  A U.S. Tax ID is required as part of the iTunes Connect sign-up and
  authentication process to sell books on the iBookstore. This
  requirement also applies to publishers outside the U.S.


You can apply here:
http://www.irs.gov/businesses/small/article/0,,id=102767,00.html

The online form is only available at these times:


  Monday – Friday 6:00 a.m. to 12:30 a.m. Eastern time
  
  Saturday 6:00 a.m. to 9:00 p.m. Eastern time
  
  Sunday 7:00 p.m. to 12:00 a.m. Eastern time