foreign issuer
In the US, any issuer which is a foreign government, a national of any foreign country or a corporation or other organisation incorporated or organised under the laws of a foreign country.
+ foreign issuer
USA
Any issuer which is a foreign government, a national of any foreign country or a corporation or other organization incorporated or organized under the laws of any foreign country (Rule 405 (Definition of Terms ), Securities Act).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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