40% Transfer Tax: IRS Final Say On Foreign Gifts, Bequests From ‘Covered Expatriates’
U.S. recipients from former U.S. citizens or long-term residents ("covered expatriates"). IRS finalized the regulations.
Medicine Buffalo8d
Who is a non-US person?
Granted permanent U.S. residence, as demonstrated by the issuance of a permanent residence card, i.e., a "Green Card" Granted U.S. citizenship Granted status as a "protected person" under 8 U.S.C.
The National Law Review14d
Transferring U.S. Data Overseas? Consider Whether the DOJ’s Bulk Data Regulations or PADFA May Apply to Your Organization
Covered data recipients The term covered person means: (1) A foreign person that is an entity that is 50% or more owned, directly or indirectly, individually or in the aggregate, by one or more ...
Purdue University3mon
Guidance Document - Foreign National Process for the Department of Energy (DOE)
(Note: it refers to foreign national and not foreign person, which means prior approval is needed for permanent residents as well as those on non-immigrant visas). In December of 2019, DOE removed a ...