Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 84
Book Description
Investments by Tax-exempt Entities in U.S. Realty
Author: Jeffrey H. Karlin
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 316
Book Description
Publisher:
ISBN:
Category : Pension trusts
Languages : en
Pages : 316
Book Description
Taxation of Foreign Investment in U.S. Real Estate
Author: United States. Department of the Treasury
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 84
Book Description
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 84
Book Description
The US Foreign Investment in Real Property Tax Act
Author: Angela W. Yu
Publisher: Kluwer Law International B.V.
ISBN: 9041184651
Category : Law
Languages : en
Pages : 379
Book Description
U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understanding of the associated tax implications on the part of these investors and their advisors is essential if they are to implement the correct structure to maximize their returns, avoid unnecessary withholding, and comply with applicable requirements. This book, the first practical guide to FIRPTA, clearly articulates the operation and transactional implications of FIRPTA and its interaction with various other regimes, sets forth real life situations, and points out potential traps, all in a readily graspable format. Among the tax issues and consequences that directly or indirectly affect foreign investors in U.S. real property interests, the author highlights the following and more: • the real estate investment trust (REIT); • withholding taxes that are jointly and severally liable for buyers and sellers; • treatment of rental, interest, and dividend income; • effect of the branch profits tax; • tax treaty benefits; • exemptions to FIRPTA; • special rules applicable to foreign governmental investors; • tax reporting standards and potential penalties for noncompliance; and • state and local tax issues relating to U.S. real estate investments. Providing a straightforward and accessible guide for navigating the tax issues that confront foreign investors in U.S. real estate, this resource will prove invaluable in identifying and formulating the correct strategies for investors and their advisors with respect to investments in the U.S. real estate market. It is sure to benefit all interested parties for years to come. Angela W. Yu, a tax partner of KPMG’s New York office, has extensive experience providing integrated tax advice to clients on cross-border transactions. She is a frequent speaker on U.S. tax issues, and has addressed many professional organizations.
Publisher: Kluwer Law International B.V.
ISBN: 9041184651
Category : Law
Languages : en
Pages : 379
Book Description
U.S. real estate is enormously attractive to many foreign investors, who are thus ushered into the ambit of the complex U.S. Foreign Investment in Real Property Tax Act (FIRPTA). A full understanding of the associated tax implications on the part of these investors and their advisors is essential if they are to implement the correct structure to maximize their returns, avoid unnecessary withholding, and comply with applicable requirements. This book, the first practical guide to FIRPTA, clearly articulates the operation and transactional implications of FIRPTA and its interaction with various other regimes, sets forth real life situations, and points out potential traps, all in a readily graspable format. Among the tax issues and consequences that directly or indirectly affect foreign investors in U.S. real property interests, the author highlights the following and more: • the real estate investment trust (REIT); • withholding taxes that are jointly and severally liable for buyers and sellers; • treatment of rental, interest, and dividend income; • effect of the branch profits tax; • tax treaty benefits; • exemptions to FIRPTA; • special rules applicable to foreign governmental investors; • tax reporting standards and potential penalties for noncompliance; and • state and local tax issues relating to U.S. real estate investments. Providing a straightforward and accessible guide for navigating the tax issues that confront foreign investors in U.S. real estate, this resource will prove invaluable in identifying and formulating the correct strategies for investors and their advisors with respect to investments in the U.S. real estate market. It is sure to benefit all interested parties for years to come. Angela W. Yu, a tax partner of KPMG’s New York office, has extensive experience providing integrated tax advice to clients on cross-border transactions. She is a frequent speaker on U.S. tax issues, and has addressed many professional organizations.
The Book on Tax Strategies for the Savvy Real Estate Investor
Author: Amanda Han
Publisher: Biggerpockets Publishing, LLC
ISBN: 9780990711766
Category : Business & Economics
Languages : en
Pages : 191
Book Description
Taxes! Boring and irritating, right? Perhaps. But if you want to succeed in real estate, your tax strategy will play a HUGE role in how fast you grow. A great tax strategy can save you thousands of dollars a year - and a bad strategy could land you in legal trouble. That's why BiggerPockets is excited to introduce its newest book, The Book on Tax Strategies for the Savvy Real Estate Investor! To help you deduct more, invest smarter, and pay far less to the IRS!
Publisher: Biggerpockets Publishing, LLC
ISBN: 9780990711766
Category : Business & Economics
Languages : en
Pages : 191
Book Description
Taxes! Boring and irritating, right? Perhaps. But if you want to succeed in real estate, your tax strategy will play a HUGE role in how fast you grow. A great tax strategy can save you thousands of dollars a year - and a bad strategy could land you in legal trouble. That's why BiggerPockets is excited to introduce its newest book, The Book on Tax Strategies for the Savvy Real Estate Investor! To help you deduct more, invest smarter, and pay far less to the IRS!
Favorable Determination Letter
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 4
Book Description
Publisher:
ISBN:
Category : Employee fringe benefits
Languages : en
Pages : 4
Book Description
Examination of Returns, Appeal Rights, and Claims for Refund
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 16
Book Description
Publisher:
ISBN:
Category : Income tax
Languages : en
Pages : 16
Book Description
ABA Journal
Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 108
Book Description
The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.
Publisher:
ISBN:
Category :
Languages : en
Pages : 108
Book Description
The ABA Journal serves the legal profession. Qualified recipients are lawyers and judges, law students, law librarians and associate members of the American Bar Association.
U.S. Tax Guide for Aliens
Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Book Description
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 52
Book Description
Foreign Investment in U.S. Real Estate
Author:
Publisher: Section of Real Property Probate & Trust Law
ISBN:
Category : Business & Economics
Languages : en
Pages : 1064
Book Description
Publisher: Section of Real Property Probate & Trust Law
ISBN:
Category : Business & Economics
Languages : en
Pages : 1064
Book Description
Technical Information Release
Author: United States. Internal Revenue Service
Publisher:
ISBN:
Category :
Languages : en
Pages : 194
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 194
Book Description