I have a Partnership client based in the U.S. that provided scientific research to an organization with two subsidiaries, a U.S. component and a Swedish component. I have received the 1099-NEC from the U.S. subsidiary, however, a large part of the payments received by the Partnership came from the Swedish subsidiary.  My understanding is that since this subsidiary is not required to file a U.S. tax return, they are not required to issue a 1099-NEC.  What, if any, additional disclosures are necessary on this Partnership return?