If "osoba", then only "juridichna osoba"

How about "inozemna juridichna osoba-poserednik" (abo "inozemna kompania-poserednik")?

Flow-Through Entities

The payees of payments (other than income effectively connected with a U.S. trade or business) made to a foreign flow-through entity are the owners or beneficiaries of the flow-through entity. This rule applies for purposes of NRA withholding and for Form 1099 reporting and backup withholding. Income that is, or is deemed to be, effectively connected with the conduct of a U.S. trade or business of a flow-through entity, is treated as paid to the entity.

**All of the following are flow-through entities**:

A ***foreign partnership*** (other than a withholding foreign partnership and partnerships claiming treaty benefits as entities that are not fiscally transparent).
A ***foreign simple or foreign grantor trust*** (other than a withholding foreign trust), and foreign simple and foreign grantor trusts claiming treaty benefits as entities that are not fiscally transparent.
**An entity receiving income for which treaty benefits are claimed by an interest holder in the entity and the entity is considered fiscally transparent.




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Note added at 1 day 6 hrs 15 mins (2005-02-21 20:46:13 GMT)
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The above is the actual \"original\" with explanation who the \"flow-through entities\" are. So you see, all those \"лица\" (in real life :-))) are either \"foreign partnerships\" or \"foreign trusts\".