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 partnership that has income effectively connected with a U.S. trade or business is required to pay a withholding tax on the effectively connected taxable income that is allocable to its foreign partners. A foreign partner is anyone who is not considered a U.S. person.This includes nonresident aliens, foreign corporations, foreign partnerships, and foreign trusts or estates.hese payments are then reported on the foreign partnerâs U.S. income tax return and will offset the U.S. tax liability ultimately assessed on him personally. The withholding tax must be paid on a quarterly basis, before the fifteenth day of the fourth, sixth, ninth, and twelfth months of the partnershipâs tax year.