Peter and I at least are not US citizens nor US residents and we don't pay US taxes, either. Well, at least I know I don't. :-) I don't know how the Australian Tax Laws work* if I were a member of a foreign board; which means how US corporations laws work for the reverse must also be considered.
Wade.
* actually, I've got a general idea, because I see (and skip) those questions every year on my Tax Return.