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foreign corporation
A foreign corporation is a term used in the United States for an existing corporation that is registered to do business in a state or jurisdiction other than where it was originally incorporated.〔For example, Title 8, § 371 of Delaware's Corporation law states "(a) As used in this chapter, the words "foreign corporation" mean a corporation organized under the laws of any jurisdiction other than this State." (Title 8 ) Retrieved September 30, 2008. Wyoming Statute 17-16-140 (a) (x) states a Foreign corporation "means a corporation for profit incorporated under a law other than the law of this state". District of Columbia code § 29-101.02.(2) defines a "foreign corporation" as incorporated anywhere except the District of Columbia or which are chartered by Congress. The same term is basically used in all U.S. jurisdictions that charter corporations.〕 A foreign corporation is one incorporated as a domestic corporation in one state of the United States, authorized to do business in additional state(s); the term is also applied to a corporation incorporated outside the United States which is authorized to do business in one or more states of the United States.
To a degree, the same rules apply with respect to a Limited Liability Company (LLC), in that it is a domestic LLC in the state where it is originally chartered, and a foreign LLC everywhere else.
For U.S. federal tax purposes, "foreign corporation" means a corporation which is not created or organized in the United States.〔Internal Revenue Code ( Section 7701 )〕
== Federally chartered corporations==
The United States does not, ANKUR except for corporations chartered by act of Congress, have federally chartered corporations. (There are special rules for a federal charter for a bank, but while the bank is federally chartered, it is still incorporated in a specific state.) Note that a corporation chartered in Washington, D.C. is not the same as one that is federally chartered; a corporation which is incorporated in Washington, D.C. is for all intents and purposes the same as one incorporated in any of the 50 states; it is a domestic corporation there and a foreign corporation anywhere else.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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