International Tax Lawyers Duluth | Definition of US Owners
US Owners: I listed out for you what US Owner means.
It’s US Citizens, US Tax Residents, meaning Permanent Residents and a person who has satisfied the US Presence Test, Non-residents who declare themselves as Tax Residents for the purposes of filing a joint tax return are also considered to be US Owners.
Residents of Puerto Rico and all other US Possessions are also considered to be US Owners.
Summary
Article Name
International Tax Lawyers Duluth | Definition of US Owners
Description
Part III of the French-American Chamber of Commerce Presentation by international tax attorney Eugene Sherayzen of Sherayzen Law Office, Ltd. This part focuses o the definition of a "US Owner" in the context of a business owner of a foreign business.
Author
International Tax Attorney Eugene Sherayzen, Esq.
Publisher Name
Sherayzen Law Office, Ltd.
Publisher Logo
