Company incorporated in a foreign country. The term is sometimes used interchangeably with Foreign Corporation although there is a technical distinction between the two. In state laws throughout the United States, the term foreign corporation is used to refer to a corporation chartered in another state. In general business usage and in the federal tax laws, the term foreign corporation is used to refer to a company incorporated in a country other than the United States.
A corporation that was created in another country. Alien corporations are most commonly classified as any corporation that is formed outside of the United States. Other countries do not refer to U.S.-based corporations with this term.
Investopedia Says:
Alien corporations are also referred to as foreign corporations. However, they are technically distinct from these entities. Most states in the U.S. consider a foreign corporation to be one that was merely established in another state.
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