internal – Foreign Tax Status Information Group (FTSIG)

REFERENCE: Unified Doctrinal Map With Explicit personPRI / personPUB Distinctions and Capacity Conversion Techniques

By ftsig-admin | April 26, 2026

1. PERSONHOOD CAPACITIES (Core Layer) personPRI — Private‑Law Capacity A natural person acting in a private, non‑governmental capacity. personPUB — Public‑Law Capacity A statutory or constitutional person acting as part of the federal government. Structural rule: Internal federal authority binds personPUB. External federal authority binds both personPRI and personPUB. 2. INTERNAL FEDERAL AUTHORITY (personPUB only)…

DEFINITIONS: INTERNAL and EXTERNAL, DOMESTIC and FOREIGN terms

By ftsig-admin | February 19, 2025

The purpose of this article is to clarify standards surrounding the context and use of the terms INTERNAL, EXTERNAL, DOMESTIC, and FOREIGN. As we frequently say, the THREE things controlling the meaning of words, like in real estate, are always CONTEXT, CONTEXT, and CONTEXT. Much confusion results from not understanding how these terms are used…