From Middle French clavicule, from Latin clÄvÄ«cula, diminutive of clÄvis (âkeyâ). clavicle (plural clavicles) The collarbone; the prominent bone at the top of the chest between the shoulder and the neck connecting the shoulder and the breastbone. (bone): collarbone, collar bone, collar-bone.
The natural and. artificial person. A natural person is a fictitious (defined by. the law) legal entity that represents a man and an artificial person. is a fictitious (defined by the law) legal entity that represents an. aggregate of men.
A foreign disregarded entity is treated as a foreign branch of a U.S. corporation for U.S. tax purposes. The IRS defines a foreign disregarded entity (DE) as an âentity that is not created or organized in the United States and that is disregarded as an entity separate from its owner for U.S. income tax purposes.â.ccording to the CCA, a primary concern of a non-armâs-length price between a U.S. taxpayer and its foreign branch or disregarded entity is that it may report too much income in the foreign country, resulting in the overpayment of foreign income tax.