My wife's parents, who live in Taiwan, are going to loan us $50k. Do I pay a special tax on it?

Because it's coming from another country, is there a special tax or government fee? It won't be coming from an account that my wife has her name on in Taiwan. My wife is not a citizen yet, but she's in the process of getting her permanent resident card. (she's filed the paperwork to turn her temporary resident status into permanent) She will PROBABLY get her permanent resident card before the money is sent, but maybe not. Not sure if that matters.