Foreigner

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Foreigner

All institutions and individuals living outside the United States, including US citizens living abroad, and branches, subsidiaries, and other affiliates abroad of US banks and business concerns; also central governments, central banks, and other official institutions of countries other than the United States, and international and regional organizations, wherever located. Also refers to persons in the United States to the extent that they are known by reporting institutions to be acting for foreigners.

Foreigner

Any person, company, bank, or other organization outside the United States. This includes foreign subsidies or branches of American companies. Generally speaking, foreigners are not subject to U.S. law unless they are doing business with a U.S. citizen, company, or government.
References in periodicals archive ?
Bolivar said Foreign Affairs Secretary Alan Peter Cayetano will lead the foreign ministers' meetings during the period Aug.
Information Returns, a statement that sets forth the total income received from sources within foreign countries and U.
most students who study a foreign language begin at age 14 or later.
In its comments concerning the treatment of separate units as domestic corporations, TEI explained that the rules imply that a loss arising from a foreign branch separate unit will be treated as a DCL even where the branch is not subject to an income tax of a foreign country.
Unfortunately, foreign investors can stumble into another South Korea.
The new regulations seek to disqualify taxpayers' inappropriate foreign tax credit applications and the IRS wants to ease its concerns about partnerships allocating foreign tax credits without allocating the corresponding income.
A clinical examination, including a nasal inspection, revealed a minimal amount of catarrh, but no other evidence of a foreign body.
Milicic is expected to be taken first among the foreign players, and although the order of the following foreign picks can change, the picks probably will be Polish forward Maciej Lampe, French guard Mickael Pietrus and Serbian forward Zarko Cabarkapa.
Foreign language anxiety is best described as a form of situation-specific anxiety (MacIntyre, 1999), which often is characterized by physiological signs and behavioral signs.
The Court made it clear that it was not deciding the issue of the government's authority to con duct wiretaps in cases of foreign threats to the national security.
Even foreign languages were not spared this British influence since most of the schools were modeled after the British system and offered what was known as a classical education, with the advanced study of Latin and Greek.