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 ?
purchaser a certification stating, under penalties of perjury, that the transferor is not a foreign person and containing the transferor's name, U.
source payments to foreign persons are commonly exempt from withholding 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.
Furnishing any technical data controlled under the ITAR to a foreign person, whether in the United States or abroad.
v) A foreign person would not be subject to withholding except to the extent of contingent payments, which are sourced as royalties.
persons (individuals and businesses) abroad and business activities in the United States by foreign persons.
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.
Thus, presumably, if a foreign person contributes a USRPI to a partnership in exchange for a partnership interest in a Sec.
business by a foreign person if it threatens national security under the socalled Exon-Florio Amendment.
TRIA provides for a federally funded backstop for insurers in the event of a "certified act of terrorism;" in particular, acts committed by one or more persons acting on behalf of a foreign person or foreign interest.
The first way a foreign person can achieve exemption from the withholding tax and be taxed on a net basis is to qualify its real estate operations as being "engaged in a U.

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