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.
