(a) Except as otherwise provided in subsection (b) of this section, this subchapter applies to a foreign-country judgment to the extent that the judgment:
(1) Grants or denies recovery of a sum of money; and
(2) Under the law of the foreign country where rendered, is:
(A) Final;
(B) Conclusive; and
(C) Enforceable.
(b) This subchapter does not apply to a foreign-country judgment, even if the judgment grants or denies recovery of a sum of money, to the extent that the judgment is a:
(1) Judgment for taxes;
(2) Fine or other penalty; or
(3) Judgment for:
(A) Divorce;
(B) Support or maintenance; or
(C) Other judgment rendered in connection with domestic relations.
(c) A party seeking recognition of a foreign-country judgment has the burden of establishing that this subchapter applies to the foreign-country judgment.