Tax related question

I wanted to ask a question below If my friend who is a green card holder lends me 100,000$ from his Dubai business account ( I am resident alien ( applied for my green card)) I want this fund to put a down payment on a business. My questions are : 1. Will the lender (my friend) has to pay tax if he transfers me this 100,000 $ from his Dubai Bank account ? 2. Will I have to pay tax on the funds recieved ? 3. Will the lender have to charge me interest in order to get away from interest rate impunity rules (read it online) 4. Do I or lender ( my friend) has to file form 709/ 3520 or any other form for this exchange? Do let me know in case you can help me answer these questions.