Page 284 - International Taxation IRS Training Guides
P. 284
Commonly Understood Symbols
(Cont’d)
A US corporation or other International business company
domestic entity Offshore formed in an offshore secrecy
USC
characterized as a jurisdiction to disguise beneficial
corporate entity under the IBC ownership of financial accounts,
regulations (301.7701) assets and investments
Bank located in an offshore
FC
Foreign corporation Offshore secrecy jurisdiction that provides
financial
services for individual
Bank international clients
Financial Bank, investment, securities or
Withholding agent other financial account
Account
T Treaty Implication
Bank Bank
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