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.对非美国公民和非美国居民来说，股票转移不会涉及赠与税对美国公民或是税务居民来说，一切资产转移都可能会涉及赠与税
https://i.imgur.com/TirHK8A.jpg这样方便多了 不用在卖股把钱先汇到新加坡赠与 直接在美国用证券赠与就好了