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).
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.