unit of service. unit of service. any individual, family, aggregate, organization, or community given nursing care. The level at which service is delivered varies with the particular unit entity.
A foreign affiliate as defined in inward FATS statistics is an enterprise resident in a country which is under the control of an institutional unit not resident in the same country. Control is determined according to the concept of the 'ultimate controlling institutional unit' (UCI).
With regard to citizens of the United States, the primary difference between an IBC and a foreign LLC is the manner in which is treated by the I.R.S. and the subsequent tax exposure for either the shareholder or member.