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  2. Foreign corporation - Wikipedia

    en.wikipedia.org/wiki/Foreign_corporation

    Thus the corporation is a domestic corporation in Delaware or Nevada, and is a foreign corporation in any other state (or country) with which it registers. While there may be tax benefits as a result of choosing where a corporation's domestic jurisdiction is located, registering as a foreign corporation in another state can create new tax ...

  3. Controlled foreign corporation - Wikipedia

    en.wikipedia.org/wiki/Controlled_foreign_corporation

    A Controlled Foreign Corporation [4] is any corporation organized outside the U.S. (a foreign corporation) that is more than 50% owned by U.S. Shareholders. A U.S. Shareholder is any U.S. person (individual or entity) that owns 10% or more of the foreign corporation. Complex rules apply to attribute ownership of one person to another person.

  4. List of legal entity types by country - Wikipedia

    en.wikipedia.org/wiki/List_of_legal_entity_types...

    spółka wodna (a water corporation) – a not-for-profit water law corporation and a juridical person, incorporated to provide water services to its shareholders, usually in a rural or suburban setting, registered by the local starosta, while a union of such entities is registered by the voivode;

  5. Entity classification election - Wikipedia

    en.wikipedia.org/wiki/Entity_classification_election

    A foreign eligible entity that became an association taxable as a corporation under the foreign default rule described below. A foreign corporation that is not identified as a corporation under Treasury regulations §301.7701-2(b)(8). If a foreign corporation is not identified on the list included in these regulations, it qualifies as an ...

  6. Corporation - Wikipedia

    en.wikipedia.org/wiki/Corporation

    A corporation is an organization—usually a group of people or a company ... A foreign corporation is almost always subject to the laws of its host state ...

  7. International business company - Wikipedia

    en.wikipedia.org/wiki/International_business_company

    An international business company or international business corporation (IBC) is an offshore company formed under the laws of some jurisdictions as a tax neutral company which is usually limited in terms of the activities it may conduct in, but not necessarily from, the jurisdiction in which it is incorporated.

  8. List of multinational corporations - Wikipedia

    en.wikipedia.org/wiki/List_of_multinational...

    This is a complete list of multinational corporations, also known as multinational companies in worldwide or global enterprises. These are corporate organizations that own or control production of goods or services in two or more countries other than their home countries.

  9. Domestic international sales corporation - Wikipedia

    en.wikipedia.org/wiki/Domestic_international...

    The domestic international sales corporation is a concept unique to tax law in the United States. In 1971, the U.S. Congress voted to use U.S. tax law to subsidize exports of U.S.-made goods. The initial mechanism was through a Domestic International Sales Corporation (DISC), an entity with no substance which received tax benefits.