U S Person Position Form 05 053

Describes statutory exemptions from income tax withholding and reporting for those domiciled on federal territory or representing offices that are domiciled there

Describes and defends the Non-Resident Non-Person Position that is the foundation of this website.

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Rebuttal to frequent court and legal profession false arguments about the Nonresident Alien Position.

The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.