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 a “United States shareholder” within the meaning of Section 951 of the Code.
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. Regulations; (b) the Financial Institution is wholly owned, directly or indirectly, by a Reporting U.S. Financial Institution that agrees to act, or requires an affiliate of the Financial 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.

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.

  • USP is the sole United States shareholder of three controlled foreign cor- porations: CFC1, CFC2 and CFC3.


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. 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 has the meaning set forth in Section 951(b) of the Code.
United States shareholder shall have the meaning as set forth in Section 4.1(a). SCHEDULE 9.7 PROHIBITED TRANSFEREES Sino-JP Fund Co., Ltd. (Cayman Island) Asset Managers Co., Ltd. (Japan) Wxxxxx Sham Rxxxx Xxxxxxxx Exxx Xxx Axxxxx Xxxx Hu Hxxx Xxxx Txxx Xx Jxx Xxxx Cxxxx Xxx Sun Tao Txxx Xxxxx Xxxxx Lxxx Xxxx Jwu Yx Xx Kxx Xxxx, Rxxxxx Xxx Pxx Xxxx, Axx Xx Sun Mar Lx Xxxxx Cxx Xxxx, Bxx Xxx Cxx Xxxx, Wxxxxxx Xxx Pxx Na, Rxxxx Xxxx Kun To, Pxxxxx Xxxxx Kxxx Xxxx, Axxxxxx Xxxxx Sxx Xxxx Pxxx Hong Gold Global Limited (BVI) PCL Nominees Limited (Hong Kong) Greateam Limited (Hong Kong) Harmutty Limited (BVI) Haddowe Limited (BVI) Casparson Properties Limited (BVI) Afterville Limited (BVI) Nee Soon Limited (BVI) Showground Limited (BVI) Berridale Developments Limited (BVI) Jutech Investments Limited (BVI) All Dragon International Limited (BVI) Bxxxxx Enterprises Limited (BVI) Patagonia Limited (BVI) Texan Management Limited (BVI) Clipper Investment Limited (Hong Kong) Pacific Capital (Asia) Limited (Hong Kong) PCL Holdings Limited (Hong Kong) Lxxxxxx Pacific Financial Service (Holdings) Limited (Hong Kong) Super Wish Limited (BVI) Mosel Vitelic Corp. (Taiwan) Vision2000 Venture Ltd. (Cayman) Giant Haven Investment Ltd. (BVI) Integrated Memory Technologies Inc. PacMos Technologies Holdings Limited (Bermuda) Soft Device Inc. ChipMos Technologies (Bermuda) Ltd. Third Dimension Semiconductor, Inc. Fortune Wave Profits Ltd. Great Wall Semiconductor Corporation ThaiLin Semiconductor Corp. ChipMos Technologies (Shanghai) Ltd. Top Selection Company Limited (BVI) Pillion Investments Limited (BVI) Dxxxxxxx Services Inc. (Samoa) Goldkey Development Limited (Samoa) Bridle Path Consultants Inc. (BVI) Lxx Lxx Xxx, Zxx Xxx Yxx Xxxx, Pxxxxxx Xxxx Hxxx Xxxx Yxxxxx Xxxxx Xxxxxx Wxxxxx Rxxxx Xxxxx Wxxxx Exhibit A Form of Joinder SHAREHOLDERS' AGREEMENT JOINDER This Shareholders' Agreement Joinder (this "Joinder") is made as of _____________, by and among ASIA PACIFIC WIRE & CABLE CORPORATION LIMITED, a Bermuda company (the "Company"), PACIFIC ELECTRIC WIRE & CABLE CO., LTD., a Taiwan, ROC company ("PEWC" and together with the Company, the "Current Parties") and __________, a __________ company ("Transferee"). Capitalized terms used and not otherwise defined herein shall have the meanings set forth in the Shareholders' Agreement (as defined below).
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, or 10 percent or more of the total value of shares of all classes of stock of such foreign corporation. Financial Institution that agrees to act, or requires an affiliate of the Financial 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. the United Kingdom that is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations; (b) the Financial Institution is wholly owned, directly or indirectly, by a Reporting U.S. Financial Institution that agrees to act, or requires an affiliate of the Financial 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. 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.
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.