If the client funds are reported on a foreign brokerage statement, we consider this a foreign bank account to be reported under FBAR.
FORBES: Handling New IRS Foreign Reporting Requirements Without Doing Jail Time
Iran has no need for weapons to be manufactured in Sudan, the Foreign Ministry statement insisted.
CNN: Report: Iranian warships dock in Sudan in show of support
In a foreign ministry statement, India urged Pakistan to take a "sympathetic and humanitarian" view of the case.
The foreign ministry statement came after Mr Brahimi said a speech by Syrian President Bashar al-Assad on Sunday was a "lost opportunity" to resolve the crisis.
The Syrian foreign ministry statement said three military sites had been hit - a research centre at Jamraya, a paragliding airport in the al-Dimas area of Damascus and a site in Maysaloun.
"Both sides have agreed to continue this momentum, while seeking to resolve outstanding issues, including the boundary question through peaceful dialogue and consultations, and with mutual sensitivity to each other's concerns, " the foreign ministry statement said.
The Syrian Foreign Ministry statement backtracks on previous public commitments given by the government that it will fully abide by the U.N. six-point plan, which paves the way for a cease-fire, due to be implemented by Tuesday.
Sarabjit Singh was attacked Friday and had been comatose and on a ventilator for days before he died early Thursday at Jinnah Hospital in the eastern city of Lahore, according to a Pakistani foreign office statement in Islamabad.
In a foreign ministry statement, the Eritrean Government said it was conscious of its obligations in the face of the huge humanitarian crisis, though it added in a barbed comment that the Ethiopian people should not be punished for the wrongdoings of the government.
Also on Monday, Kazakhstan's Ministry of Foreign Affairs issued a statement saying two foreign nationals arrested Saturday in the Boston area on immigration violations are from Kazakhstan and may have known the two Marathon bombing suspects.
IR--Bagehot (May 17th) thought I looked ill at ease when Robin Cook, the new foreign secretary, presented his mission statement at the Foreign Office.
In a brief statement the Foreign Office later confirmed that Mr Belhaj "raised this issue".
BBC: UK envoy 'declines apology over Libya rendition claims'
The Foreign Ministry made a statement, which is a very short one, about the promised aid on its web site.
After the footage was aired, the Foreign Office issued a statement expressing sympathy for the victims' families, but reiterating its position.
BBC: Somalia pirates: kidnapped couple's family urge release
After the launch, China reiterated its calls for calm on the Korean peninsula, in a statement from Foreign Ministry spokesman Liu Weimin.
The French Foreign Ministry issued a statement condemning the attack.
The British Foreign Office released a statement denouncing the violence.
In a personal statement, Foreign Secretary William Hague has admitted sharing a hotel room with a young male special adviser during the election but has vehemently denied improper behaviour.
Before the ANI report on Tuesday, the French foreign ministry released a statement quoting Hollande as saying there are no "financial discussions" ongoing to gain the release of French hostages in various countries.
Switzerland's foreign ministry, in a statement, said it was "profoundly shocked" by the incident.
The country's foreign ministry said in a statement that Nabih Ismail had been declared persona non grata.
Mexico's Foreign Ministry said in a statement that the Spanish tourists received consular aid after the incident.
On Tuesday night, David Miliband's aide confirmed the former foreign secretary would make a statement on Wednesday afternoon.
The accusations prompted the UK Foreign Office to release a statement Wednesday.
The Israeli Foreign Ministry issued an official statement expressing concern over Mr Straw's remarks, which appeared in the Iranian press.
Shortly after the German statement, French Foreign Minister Dominique de Villepin said the US resolution fell short of French wishes.
Once taken to the border with Tunisia, Varela will head home to Spain, the Spanish foreign ministry said in a statement.
In addition, the FBI "requested but did not receive more specific or additional information from the foreign government, " its statement said.
Ambassador Carlos Rodriguez has been told to resign "to safeguard relations with Colombia", the Honduran Foreign Ministry said in a statement.
BBC: Honduran ambassador to Colombia sacked after wild party
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