Alien corporation

(redirected from Alien Corporations)

Alien corporation

A company incorporated under the laws of a foreign country regardless of where the company conducts its operations.

Alien Corporation

A corporation organized and registered according to the laws of another country but with operations in the domestic country. The alien corporation may or may not also have operations in the country in which it is registered. In order to attain tax advantages, some countries allow corporations to register and not maintain operations. See also: Multinational corporation, Tax haven.
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However, the amendment does not affect non-FSC alien corporations that continue to be exempt from combined reporting.