Which of the following statements regarding a non-U.S.person's U.S.tax consequences is true?

Question

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Non-U.S. persons are potentially subject to U.S. withholding tax on certain U.S.-source investment income, such as dividends, interest, and royalties. However, the amount of withholding tax may be reduced or eliminated under applicable tax treaties. Non-U.S. corporations may also be subject to U.S. income tax on their U.S.-source income, such as income from a U.S. trade or business. Whether or not a non-U.S. person is subject to U.S. income tax or withholding tax depends on various factors, including the type of income, the source of income, the person's residency status, and any applicable tax treaties. Physical presence in the United States is generally not required for U.S. income or withholding tax to apply.

Which of the Following Statements Regarding a Non-U