Gift of securities in interactive brokers for US non-residents

Hi all. I am a non-US resident and have a brokerage account with Interactive brokers. I want to donate (transfer) funds from iShares to the US market and Worldwide to my son. He is also a non-resident of the United States, he has an account. Please answer a few of my questions:

  1. Is it not possible to give papers between personal accounts? Can I just create a joint account with my son and make a transfer there?
  2. There is no gift tax in my country. Will I have to pay tax if I make a transfer to a joint account? A non-US resident may not pay tax if you donate shares of US companies. Does this apply correctly to my funds?
  3. Do the US tax authorities have questions after inheriting funds in a joint account?
    Thanks a lot!

Donation usually means a donation to charity, and this is what I have seen how “donation of shares” is used in US. What you are talking about is indeed a gift. This confusion might hinder you in finding information yourself.

Are you both Swiss residents?

Good afternoon We are from Russia, we do not have a gift tax on securities, money.

The relevant questions is here where you are officially living and paying taxes.