美國公民或永久居民（例如美國綠卡持有者或符合〝實質居留標準〞(substantial presence test) 而被視為美國居民的人）
A citizen or permanent resident of the United States (e.g. US Green Card holder or someone who meets the requirements to be considered a resident under the 'substantial presence test')
美國公司、合夥企業、遺產及信託。
US corporations, partnerships, estates and trusts;
美國聯邦稅法定義的並非外國人(外國指非美國)的其他人士。
Any other person that is not a foreign (i.e. non-US) person (as defined under U.S. federal tax law).
各國家(地區)稅務居住者之規定，請查詢OECD網站確認您是否屬於相關國家/地區稅務居民。
Each jurisdiction has its own rules for defining tax residence, and jurisdictions have provided information on how to determine if you are resident in the jurisdiction on the following website OECD
* 提醒您，在符合一定條件下，個人有可能同時具有其他(或多個)國家/地區之稅務居民身分(例如: 雙重居住者)。如需更多有關稅務居住者資訊，請諮詢您的稅務顧問或查詢OECD網站。
Special circumstances may cause you to be resident elsewhere or resident in more than one country/jurisdiction at the same time (dual residency). For more information on tax residence, please consult your tax adviser or the information at the OECD automatic exchange of information portal mentioned above.
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