The amount that must be withheld in connection with the sale of US real property by a foreign person
can be decreased (or eliminated) pursuant to a withholding certificate issued by the IRS.
7701-2(c), adding a special rule that treats any domestic disregarded entity that is wholly owned (directly or indirectly) by one foreign person
as a domestic corporation separate from its owner for purposes of reporting and record maintenance under Sec.
source income payments to foreign persons
was subject to tax.
All USML exports and transfers of associated technical data to foreign persons
in or outside the U.
This exemption is justified for foreign corporations owned by foreign persons
federal income tax perspective, the primary obstacle facing foreign persons
who invest in U.
The United States generally has no jurisdiction to tax foreign persons
on capital gains that are sourced within the United States, unless those gains are "effectively connected with a U.
persons anywhere in the world or foreign persons
subject to U.
In cases where sanctions are not imposed against foreign persons
who make transfers covered by the act, the president is required to explain to Congress why sanctions were not imposed.
statutory regime for taxing foreign persons
on certain items of U.
The proposed contract clause requires contractors to maintain adequate controls over export-controlled information and technology to prevent unauthorized access by foreign nationals or foreign persons
The number of foreign persons
selling sexual services in Finland is on the increase.