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.
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References in periodicals archive ?
The income eligible for that reduced rate includes a wide range of income--including income from selling goods, providing services, or licensing intangible property--earned directly from unrelated foreign persons. But it also includes income from related-party transactions--including related-party services income and related-party royalties--where the related foreign person either resells the property for foreign use or uses the property in selling other goods for foreign use or providing services to unrelated foreign persons.
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.
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.S.
entities to foreign persons. The first set of sections to note deals with income sourcing and whether fees paid are effectively connected with a U.S.
13 (Saba) - Security statistics show that nearly 5818 Arab and foreign persons residing in Yemen have involved in several crimes took place in Yemen during the first half of 2009.<p>The number of Arab residents who involved in crimes reached 4799 while the foreigners reached 1019 .
federal income tax perspective, the primary obstacle facing foreign persons who invest in U.S.
Thompson (The Penn State Dickinson School of Law) addresses the provisions of the US Internal Revenue Code that govern the economic activities of foreign persons (inbound transactions), the foreign economic activities of US persons (outbound transactions), and cross-border mergers and acquisitions.
The purpose of FIRPTA is to impose an income tax on the gains made by foreign persons upon disposition of real property situated in the United States.
persons anywhere in the world or foreign persons subject to U.S.
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.

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