Which of the Following Statements Regarding a Non-U

question 61

Multiple Choice

Which of the following statements regarding a non-U.S.person's U.S.tax consequences is true?

• A)Non-U.S.persons are potentially subject to U.S.withholding tax on U.S.-source investment income.
• B)Non-U.S.individuals may be subject to U.S.income tax but non-U.S.corporations are never subject to U.S.income tax.
• C)Non-U.S.persons are only subject to U.S.income or withholding tax if engaged in a U.S.trade or business.
• D)Non-U.S.persons must be physically present in the United States before any U.S.-source income is subject to U.S.income or withholding tax.

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Definitions:

Projective Test

A type of psychological test designed to let a person respond to ambiguous stimuli, revealing hidden emotions and internal conflicts.

Rotter Incomplete Sentence Blank

A projective psychological test designed to assess personality through an individual's completion of unfinished sentences.

NEO Personality Inventory-3

is a psychological personality assessment instrument which measures five major domains of personality: Openness, Conscientiousness, Extraversion, Agreeableness, and Neuroticism.

Third Party Observer

An independent individual who monitors and reports on the behavior or events without being directly involved.