Alien

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Alien

A non-citizen. An alien is a citizen of a state other than the one in which he/she resides, works, and/or visits. Aliens usually have restrictions on working in other countries. Many countries also have restrictions on how much investment or ownership of property aliens are allowed to have. A few countries forbid foreign investment entirely, though many encourage investment by aliens as it brings capital into the countries.
References in periodicals archive ?
As with most withholding taxes on payments made to foreign persons, the withholding agent needs to be aware of its withholding, remitting, and reporting obligations ahead of the transaction, as recouping any tax not originally withheld during the transaction is exceptionally difficult, especially in situations involving gross basis withholding.
source income payments to foreign persons was subject to tax.
18) A domestically controlled REIT means a REIT in which at all times during the five-year period ending on the date of the disposition or of the distribution, as the case may be (or the shorter period if the REIT was in existence for less than five years), less than 50 percent in value of the stock was held directly or indirectly by foreign persons.
Military training of foreign units or forces, including formal or informal instruction of foreign persons in the United States or abroad.
withholding tax on the full value of the rights conveyed to the foreign person plus any cash payment, to the extent that such income is sourced in the United States.
Nonresident aliens and other foreign persons should complete and deliver to the property manager Form W-8, which certifies that the person is a foreign person.
The two most important studies of this type are prepared annually and cover the activities of domestic corporations controlled by foreign persons and foreign corporations with income derived from U.
Allegations of a linkage between the BCCI and First American was a major concern of the Federal Reserve when a group of foreign persons sought control of First American in 1981.
We have determined that the minimum quarterly cash distributions received by foreign persons beginning in 2009 are subject to US income tax withholding under applicable Internal Revenue Service guidelines.
The task of the operating company is to ensure the social support of foreign persons to be housed next to the operation of the property and the management of the building with the property.

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