TERMIUM Plus®

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US PERSON [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-03-22

English

Subject field(s)
  • Taxation
  • Investment
OBS

[For] U.S. tax purposes ..., the term ''United States person'' means: a citizen or resident of the United States; a domestic partnership; a domestic corporation; any estate other than a foreign estate; any trust if a court within the United States is able to exercise primary supervision over the administration of the trust, and one or more United States persons have the authority to control all substantial decisions of the trust; or any other person that is not a foreign person.

French

Domaine(s)
  • Fiscalité
  • Investissements et placements

Spanish

Save record 1

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