United States shareholder definition

United States shareholder means, with respect to any foreign corporation, a United States person who owns, or is considered as owning, 10 percent or more of the total combined voting power of all classes of stock entitled to vote of such foreign corporation.
United States shareholder means, with respect to any foreign corporation, a United States person who owns, or is considered as owning, 10 percent or more of the total combined voting power of all classes of stock entitled to vote of such foreign corporation. Institution to act, as a sponsoring entity for the Financial Institution; and (c) the Financial Institution shares a common electronic account system with the sponsoring entity that enables the sponsoring entity to identify all Account Holders and payees of the Financial Institution and to access all account and customer information maintained by the Financial Institution including, but not limited to, customer identification information, customer documentation, account balance, and all payments made to the Account Holder or payee.
United States shareholder means, with respect to any foreign corporation, a United States person who owns, or is considered as owning, 10 percent or more of the total combined voting power of all classes of stock entitled to vote of such foreign corporation. applicable registration requirements on the IRS FATCA registration website) in all reporting completed on the Financial Institution’s behalf; and

Examples of United States shareholder in a sentence

  • If the distributee is a con- trolled foreign corporation (within the meaning of section 957), each United States shareholder (within the mean- ing of section 951(b)) with respect thereto must include this statement on or with its return.

  • Any additional information to be required by the Secretary by adminis- trative pronouncement.Each United States shareholder or con- trolled foreign corporation filing the election must provide copies of the election to all controlled foreign cor- porations for which the election is ef- fective, and all United States share- holders of such corporations.

  • Subpart F income is included in the gross income of a United States shareholder of a con- trolled foreign corporation under the rules of section 951 and the regulations thereunder, and thus is subject to cur- rent taxation under section 1 or 11 of the Code.

  • P Corp, a domestic corporation and a United States shareholder of FS, owns all of the common shares.

  • For the definition of the term United States shareholder, see sections 951(b) and 953(c)(1)(A).


More Definitions of United States shareholder

United States shareholder means, with respect to any foreign corporation, a United States person who owns, or is considered as owning, 10 percent or more of the total combined voting power of all classes of stock entitled to vote of such foreign corporation. Financial Institution would have been required to perform if it were a Reporting Bahamas Financial Institution;
United States shareholder means, with respect to any foreign corporation, a United States person who owns, or is considered as owning, 10 percent or more of the total combined voting power of all classes of stock entitled to vote of such foreign corporation. information, customer documentation, account balance, and all payments made to the Account Holder or payee.
United States shareholder means, with respect to any foreign corporation, a United States person who owns, or is considered as owning, 10 percent or more of the total combined voting power of all classes of stock entitled to vote of such foreign corporation. Institution pursuant to applicable registration requirements on the IRS FATCA registration website on or before the later of December 31, 2015 and the date that is 90 days after such a U.S. Reportable Account is first identified;
United States shareholder means a “United States shareholder” within the meaning of Section 951 of the Code.
United States shareholder without creating an investment in “US property” (and a “United States shareholder” could pledge more than 66% of the voting stock of its “controlled foreign corporation”), then the affected Foreign Subsidiary (and, to the extent affected, each of its Subsidiaries ) shall not be an Excluded Foreign Subsidiary.
United States shareholder means “United States shareholder” as defined under Section 951(b) of the Code.
United States shareholder. A “U.S. Shareholder” is any U.S. person (including a partnership organized in the United States) that owns or is treated as owning 10% or more of the total voting power of a foreign corporation’s stock. The regulations generally measure the voting power of each class according to the percentage of the board of directors that the class can elect or replace and then divide the voting power of the class among the persons that own shares of that class. A U.S. person is treated as meeting the 10% threshold if that person owns 20% or more of the number of shares of a class of stock that has the power to elect a majority of the board of directors. The following rules are applied for the purpose of determining whether these thresholds are satisfied.