Tax Planning for Portfolio Investment Into the United States by Foreign Individuals

Tax Planning for Portfolio Investment Into the United States by Foreign Individuals PDF Author: Thomas St. G. Bissell
Publisher:
ISBN: 9781558718807
Category : Aliens
Languages : en
Pages :

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Tax Planning for Portfolio Investment Into the United States by Foreign Individuals

Tax Planning for Portfolio Investment Into the United States by Foreign Individuals PDF Author: Thomas St. G. Bissell
Publisher:
ISBN: 9781558718807
Category : Aliens
Languages : en
Pages :

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Book Description


Tax Planning for Portfolio Investment Into the United States by Foreign Individuals

Tax Planning for Portfolio Investment Into the United States by Foreign Individuals PDF Author: Thomas St. G. Bissell
Publisher:
ISBN: 9781633593275
Category : Aliens
Languages : en
Pages :

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Tax Planning for Foreign Investment in U.S. Real Property

Tax Planning for Foreign Investment in U.S. Real Property PDF Author:
Publisher:
ISBN:
Category : Aliens
Languages : en
Pages : 64

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Background and issues relating to the taxation of foreign investment in the United States

Background and issues relating to the taxation of foreign investment in the United States PDF Author: United States. Congress. House. Committee on Ways and Means
Publisher:
ISBN:
Category : Double taxation
Languages : en
Pages : 96

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U.S. Portfolio Investment by Foreign Taxpayers

U.S. Portfolio Investment by Foreign Taxpayers PDF Author: Leonard Schneidman
Publisher:
ISBN:
Category : Investments, Foreign
Languages : en
Pages : 336

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Structuring Foreign Investment in US Real Estate

Structuring Foreign Investment in US Real Estate PDF Author: W. Donald Knight, Jr.
Publisher:
ISBN: 9789041128102
Category : Law
Languages : en
Pages : 1128

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Book Description
Foreign investors and their American counterparts generally share the goal of minimizing income tax liabilities from their US real estate investments. This rather straightforward aim is complicated by the fact that non-US investors must be concerned not only with income taxes in the United States, but in their home country as well. What's more, the United States has a special income tax regime that's applicable to foreign persons. It's quickly evident to those involved that this is a complex area subject to new developments as the US Congress continually entertains new tax laws (and other statutes with relevant impact like the PATRIOT Act), the Internal Revenue Service promulgates regulations, rulings, announcements and interpretations, and the US courts issue opinions impacting the area. This timely and highly practical resource is designed to explore the considerations that are of unique concern to foreign individuals and entities making US real estate investments. To that end it details the US income, estate and gift tax aspects of inbound investment in US real property and the various structural techniques that may be employed to reduce or eliminate US tax liability under these domestic laws. This work's single-minded focus on real estate, the encyclopedic coverage of relevant tax considerations, and extensive materials on non-tax issues (asset protection, non-tax reporting, limits on foreign ownership of U.S, real estate, etc.) make it an essential resource for non-US investors and their advisers. Structuring Foreign Investment in US Real Estate covers: General rules for taxing inbound investments by non-US persons System for taxing operating income from foreign-owned US real estate Regime for taxing dispositions of US real estate by non-US owners Withholding obligations of purchasers of US real estate from non-US sellers Impact of tax treaty network on US taxation of inbound real estate investment Limitations on non-US ownership of US real estate Reporting obligations for non-US owners of US real estate Planning for acquisitions and dispositions of US real estate by non-US persons Estate and gift tax planning for foreign-owned US real estate This one-volume looseleaf answer questions, such as: How is direct foreign investment in US real estate taxed? How is portfolio investment in US real estate taxed? What are the seller's and buyer's tax obligations when foreign-owned US real estate changes hands? What planning techniques are available to non-US persons for holding and disposing of US real estate? What reporting obligations are associated with foreign ownership of US real estate? Are there limitations on the ability of non-US persons to own US real estate? What impact do tax treaties have on planning for foreign investment in US real estate? What state and local tax issues arise on inbound investment in US real estate? What estate and gift planning should be done for non-US owners of US real estate?

A Practical Guide to Foreign Investment in the United States

A Practical Guide to Foreign Investment in the United States PDF Author: John I. Forry
Publisher:
ISBN:
Category : Investments, Foreign
Languages : en
Pages : 408

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Tax Planning Guide for Foreign Investment in the United States

Tax Planning Guide for Foreign Investment in the United States PDF Author: Gary Scott Koos
Publisher:
ISBN:
Category :
Languages : en
Pages : 108

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Book Description


Taxation of foreign investment in the United States

Taxation of foreign investment in the United States PDF Author: United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally
Publisher:
ISBN:
Category :
Languages : en
Pages : 272

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Book Description


Studies in International Taxation

Studies in International Taxation PDF Author: Alberto Giovannini
Publisher: University of Chicago Press
ISBN: 0226297039
Category : Business & Economics
Languages : en
Pages : 336

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Book Description
As a united global economy evolves, economists and policymakers are forced to consider whether the current system of taxing income is inconsistent with the trend toward liberalized world financial flows and increased international competition. To help assess existing tax policies and incentives, this volume presents new research on how taxes affect the investment and financing decisions of multinationals today. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies. The contributors to this volume are Rosanne Altshuler, Alan J. Auerbach, Neil Bruce, Timothy Goodspeed, Roger H. Gordon, Harry Grubert, Bronwyn H. Hall, David Harris, Kevin Hassett, James R. Hines Jr., Roy D. Hogg, Joosung Jun, Jeffrey K. Mackie-Mason, Jack M. Mintz, Randall Morck, John Mutti, T. Scott Newlon, James M. Poterba, Joel Slemrod, Deborah Swenson, G. Peter Wilson, and Bernard Yeung.