Page 11 - International Taxation IRS Training Guides
P. 11
“Inbound” and “Outbound” Entities
Inbound: Foreign Persons Outbound: U.S. Persons
Investing in the U.S. Investing Overseas
Foreign U.S.
Corp Corporation
U.S.
U.S. Branch, Foreign Branch, Foreign
Corporation Activity, or Activity, or Corp
Pass-through Pass-through
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