释义 |
Own foreign offices Own foreign officesU.S. reporting institutions' parent organizations, branches, and/or majority owned subsidiaries located outside the United States.Own Foreign OfficesIn U.S. tax, a category for any company related to an American company that is based outside the United States. That is, if a company reporting American taxes has a parent company, subsidiary, or branch overseas, it must report the income of these companies under "own foreign offices." |