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.S.
Foreign earned income is received from sources within a foreign country attributable to services performed during a period of bona fide residency or physical presence.
In the U.S., most students who study a foreign language begin at age 14 or later.
In his native country, he noted, foreign aid supplies almost half the budget.
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.
Japan is even making its legal structure unfriendly to foreign M & As.
Last year, a Department of Defense study concluded that the Department of Commerce's Bureau of Industry and Security (BIS) does not have "adequate processes to identify unclassified export-controlled technology and to prevent unauthorized disclosure to foreign nationals." The study said that at least two government contractors and a university granted foreign nationals access to unclassified export-controlled technology without an export license or other authorized approval or exemption.
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.
The presence of a foreign body in the nose is a relatively uncommon occurrence.