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Which of the following persons should not be treated as a "U.S. shareholder" of a controlled foreign corporation (CFC) for subpart F purposes?
Network Systems
Integrated hardware and software components that provide connectivity and support for the transmission of data, voice, and video across interconnected networks.
IT Infrastructure
The physical and virtual resources that support the storage, processing, and flow of data within an organization, including hardware, software, and network resources.
Cloud Computing
Cloud computing is the delivery of computing services—including servers, storage, databases, networking, software, analytics, and intelligence—over the Internet to offer faster innovation, flexible resources, and economies of scale.
Web Services
Software systems designed to support interoperable machine-to-machine interaction over a network, allowing different applications to communicate with each other.
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