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Public Law 115-97 (Tax Cuts and Jobs Act of 2017) enacted section 250 for the allowance of a deduction for the eligible percentage of Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI). Use Form 8993, Section 250 Deduction for Foreign Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI), to figure the amount of the eligible deduction for FDII and GILTI under section 250.

Investment income earned by a foreign government is not included in the gross income of the foreign government and is not subject to U.S. withholding tax.

A foreign person includes a nonresident alien individual, foreign corporation, foreign partnership, foreign trust, a foreign estate, and any other person that is not a U.S. person.

This page talks about what documentary evidence you need to treat a payee as a foreign beneficial owner

A foreign government-related individual is an individual (or a member of the individual's immediate family) who is temporarily present in the United States.

Topic No. 856 Foreign Tax Credit

A FSC was a foreign corporation (i.e., incorporated abroad) created by "parent" shareholders (mostly corporations).  Almost all FSCs were owned by domestic corporations (i.e., incorporated in the United States); however, owners of a FSC were generally referred to as "shareholders" or “related suppliers’, since a FSC may have also been owned by an individual, a partnership, or a trust or estate. 

Qualified intermediary (QI), withholding foreign partnership (WP), and withholding foreign trust (WT) frequently asked questions (FAQs)

ABCs of Foreign Tax credit for individuals - YouTube video text script

SOI Tax Stats - Corporate Foreign Tax Credit Study Terms and Concepts