What assets are subject to US gift taxes?A non-citizen or non-resident is subject to US gifttax on the transfer of US real property or US tangible personal property. However, gifts of intangible assets are not subject to US gift tax because intangible assets are considered to be located in the homecountry of the donor.Gifts of US corporation shares are also not subjectto US gift tax since shares are intangible property.Note, however, that these very same shares would betaxable if they came out of the estate of the non-USdomiciliary decedent since they are considered US situs assets. So, it’s tricky; non-taxable if it’sa living gift, taxable if it is a gift after death.Stated differently; if I were a non-citizen or non-resident and make a gift of US tangible property, I’m going to have a taxable gift. If I make a gift ofan intangible, that’s not a taxable gift. If I makea gift of an intangible that owns US property, ex.,US corporation stock, where the underlying corporate asset is US property, that would be also not subject to gift tax, since the stock is intangible and intangibles are not subject to the gift tax. However,if those US corporation shares pass not as a gift when I am living, but as an inheritance after my death, those shares would be US situs assets, subject toestate tax.對非美國公民和非美國居民來說，股票轉移不會涉及贈與稅對美國公民或是稅務居民來說，一切資產轉移都可能會涉及贈與稅
https://i.imgur.com/TirHK8A.jpg這樣方便多了 不用在賣股把錢先匯到新加坡贈與 直接在美國用證券贈與就好了